hello yrotsih,
I would like to share to you a part of my work being the Office Manager in our company. I am the one responsible in BIR matters, ie. payment of taxes, filing tax returns etc. Although I'm just new to this field of work, I have studied Accountancy and one of the courses we have took is about Taxation.
As far as I know, and as I also wanted to help you, you can consider the following (from my background) :
1. Minimum wage earners are the persons who are NOT included to those who have their tax withheld or yung sinasabing subject to tax ang sweldo..
2. about BIR 2316 naman, its the Certificate of Compensation na tinatawag, makikita doon yung kabuuan ng sinahod sa buong taon, benefits like 13th month pay, taxable and non taxable income, and the like... but, as per BIR deadlines, end of January kasi nagfa-fall ang deadline ng filing ng 2316 and all other year-end reports... the company where you came from cannot make a report or file any report to BIR kung hindi pa natatapos ang taon or meron yung fiscal period na tinatawag dahil nga normally January pa un ginagawa...
With regards in asking for your 2316 sa previous employer mo, I think the BIR Form CF-alphalist would do in replacement of the 2316, dun mo makikita kasi sa likod ng form lahat ng list ng names ng mga minimum wage earners ng isang company...as far as I know, those who are given the 2316 ay yung mga may tax sa sahod o yung MONTHLY-based na binabayaran ng isang company...I'm just not that sure kung mabibigyan ka nila mismo nung 2316, kasi nga sabi mo minimum wage ka naman...
by the way, dati kasi minimum wage earner(no work no pay) then ako then switched to monthly-paid.. kumbaga fixed yung sahod monthly(basic)..
I hope this could help you.. you can freely ask for any question as long as I can answer it, I can help you