Employers

Employer’s Returns of Remuneration and Pensions (Form BIR56A) for the year ended 31 March 2024 were issued on 2 April 2024. Employers are required to complete and file the returns to the Department within one month together with the Form IR56B for reporting of remuneration paid to the employees.

Employers are encouraged to file the employer's returns on-line through the eTAX platform. To tie in with employers in preparing early for the submission, the IR56 Forms Preparation Tool can be used to prepare the data file of annual IR56B starting from March 1 each year. For details, please see "Submission of Employer's Return in Computerized Format".

If paper Forms IR56 are required, you may click "Public Forms" to download and print out the fillable PDF forms yourself or submit Form IR6163 to request the required forms to be sent to you by post.

You may obtain a duplicate Form BIR56A through our website if the original return is lost or damaged.

If you should file Form IR56B in respect of any persons (i.e. persons within the scope of Note 1(a) of the Notes and Instructions for Form BIR56A) and you have not yet received Form BIR56A by mid-April, you may request for the return by completing Form IR6163.

Employee assigned to work overseas or to work in Hong Kong

Hong Kong Company is obliged to file Form IR56B for all its employees, irrespective whether the employee rendered services in or outside Hong Kong, so long as their total income exceeded the limit as laid down in Note 1(a) of Notes and Instructions for Form BIR56A. You may provide additional information in the remarks column (item 14 of the Form IR56B); e.g. the employee stationed in the Beijing office and had visited Hong Kong for less than a total of 60 days during the relevant year of assessment.

Where an employee of a company is partly paid by a non-Hong Kong subsidiary because of the services rendered outside Hong Kong for that subsidiary, the Hong Kong company should report in item 11 of the Form IR56B the aggregate amount of income paid by the Hong Kong company and the non-Hong Kong subsidiary. In addition, the amount paid by the non-Hong Kong subsidiary should be stated again in item 13 in Form IR56B. An employer should report the full remuneration accrued to an employee irrespective of whether the respective employee is entitled to claim exemption from Salaries Tax or not. An employee who wish to claim full / partial exemption of income or relief, may lodge his claim in his Tax Return- Individuals.

Sometimes a person may be assigned or seconded to the Hong Kong office by the non-Hong Kong parent company. The employer to be named in item 1 of Form IR56B will be the Hong Kong company.

It may not be uncommon that employees are paid in non-Hong Kong currencies. Since Salaries Tax is charged in Hong Kong dollars, the sums reported in Form IR56B should also be expressed in Hong Kong dollars. For the average exchange rates of major currencies, please click here. Alternatively, you may obtain it through the 24-hour Fax-A-Form Service by dialing 2598 6001. If you require an exchange rate for other currency, you may use any reasonable externally sourced average exchange rate for that currency and use it consistently.

Employee about to leave Hong Kong

See

Employee about to leave Hong Kong

Employer's Obligations

Keeping payroll records
You have to maintain payroll records of your employees and keep these records for at least 7 years. For details, see
- What tax obligations do I have as an Employer?
Reporting remuneration paid to an employee
You need to report remuneration paid to employees by submitting annual Employer's Return (Forms BIR56A and IR56B) and the following Notification Forms:
- IR56E (New employment)
- IR56F (On termination of his service (or death))
- IR56G (On his leaving Hong Kong for good or for a substantial period of time)
For details, see:
- What tax obligations do I have as an Employer?
"Meaning of Employee"
See
- Meaning of "Employee"

Completing and submitting your employer's return and notification forms

How to obtain Employer's Return and Notification forms

Normally, we will issue Form BIR56A (Employer’s Return) to employers on the first working day of April each year.

If you should file Form IR56B in respect of any persons (i.e. persons within the scope of Note 1(a) of the Notes and Instructions for Form BIR56A) and you do not receive Form BIR56A by mid of April or the original forms have been lost or damaged, you may request for an Employer’s Return by completing the Form IR6163. The duly signed Form IR6163 can be submitted to the Department by post, by email or by fax. We would process your case once received your request.

If you need more Forms IR56B, IR56E, IR56F, IR56G, IR56M or IR6036B in paper form, you may download the forms required at IRD website and print out yourself. You may also obtain Forms IR56 through the 24-hour Fax-A-Form Service (2598 6001).

How to complete and when to submit Employer's Return

Before completing the return and Form IR56B, you should read carefully the Notes and Instructions for Form BIR56A and the Notes and Instructions for Form IR56B. If you have no employee or pensioner to report, please tick the box 'NO' and sign on the Form BIR56A before filing the return. To avoid duplication in reporting employee's income, you are not required to file Form IR56B for those employees if a Form IR56F or IR56G has already been submitted in their respect for the same year before.


How to Complete	When to Submit	Documents to be submitted to the IRD
Specimen of Completed Form BIR56A Specimen of Completed Form IR56B Notes and Instructions for Form BIR56A Notes and Instructions for Form IR56B (ER e-filing Services is also available)	Within 1 month from the date of issue of Form BIR56A.	The duly completed Form BIR56A
	Within 1 month from the date of issue of Form BIR56A.	1 copy of Form IR56B in respect of each employee
Specimen of Completed Form IR56E (ER e-filing Services is also available)	Within 3 months of commencement of employment of an employee.	1 copy of Form IR56E in respect of each employee
Specimen of Completed Form IR56F (ER e-filing Services is also available)	1 month prior to the cessation of employment of an employee.	1 copy of Form IR56F in respect of each employee
Specimen of Completed Form IR56G (ER e-filing Services is also available)	At least 1 month before the expected departure date of an employee.	2 copies of Form IR56G in respect of each employee
Specimen of Completed Form IR6036B Specimen of Completed Form IR56M Notes and Instructions for Form IR56M (ER e-filing Services is also available)	Together with Form BIR56A.	The duly completed Form IR6036B
		(a)	1 copy of Form IR56M in respect of each person OR
		(b)	A CD / DVD / USB storage device containing the data of all IR56M together with a signed control list.

Note:	(1)	After filing, the employer should provide 1 copy of the completed form (IR56B/56E/56F/56G/56M) to the employee or person concerned.
	(2)	You can also obtain the above specimens through the 24-hour Fax-A-Form service (2598 6001).

Points to Note when making annual employer's return

(a) Prepare payroll information

For the period from 1 April to 31 March of the following year.
Update personal particulars of each employee.
Ascertain the annual remuneration for each employee in accordance with the categorization of income for reporting on Form IR56B.

(b) Decide mode of filing

(i) Both Forms BIR56A and IR56B are completed in Paper Form and then deliver to the IRD in person or by post.

[Note:	(1)	The Form BIR56A and each of the Form IR56B are to be signed by the same responsible person.
	(2)	You must use the Form IR56B provided by the IRD or downloaded from the IRD website or obtained from the Fax-A-Form Service. The paper Forms IR56B filed with Form BIR56A must be printed on white plain A4 size paper; and the printed information must be complete and legible.]

(ii) By way of ER e-filing Services

(i) Filing Form BIR56A (Employer’s Return) in paper

Tick the box “YES” or “NO” to indicate whether you have any persons to report in Forms IR56B.(i.e. persons within the scope of Note 1(a) of the Notes and Instructions for Form BIR56A)
If you have Form IR56B to file, state the number of Form IR56B to be submitted in paper format or uploaded via the Employer’s Return e-Filing Services (Mixed Mode) in the appropriate items.
- The number of paper Form IR56B to be submitted should be reported in item (1).
- The number of IR56B record uploaded via the Employer’s Return e-Filing Services (Mixed Mode) should be reported in item (3) (NOT the number of data file uploaded).
  
  *From 1 April 2024 onwards, the Department will NO LONGER ACCEPT submission of IR56B records through any storage device. The IR56B records can be submitted through the Department's Employer's Return e-Filing Services.
Form BIR56A must be signed by the Proprietor (for a sole proprietorship business), Precedent Partner (for a partnership business), Company Secretary / Manager / Director / Investment Manager (only applicable to a corporation that is an open-ended fund company) / Provisional Liquidator / Liquidator (for a corporation) or Principal Officer (for a body of persons). Non-resident persons may appoint agents to act on their behalf.
If you are filing Employer's Return through the Employer’s Return e-Filing Services (Mixed Mode), the duly signed Control List must be submitted together with Form BIR56A.
Printed copies of the Forms IR56B are NOT required to be submitted if the IR56B records are uploaded via the Employer’s Return e-Filing Services (Mixed Mode).

(ii) Filing Form BIR56A (Employer’s Return) through the Employer’s Return e-Filing Services (Online Mode)

Please click here for details.

(d) The duly signed Form BIR56A and Forms IR56B, if both in paper form, must be submitted together.

Ensure all the forms are duly completed and signed.
If the IR56B records are uploaded via the Employer’s Return e-Filing Services (Mixed Mode), the signed Control List must also be submitted together with Form BIR56A. The Form BIR56A and the Cover Page of the Control List in paper form must be signed by the same responsible person.
The paper Forms BIR56A, IR56B and Control List submitted must bear original signatures.
Photocopies / fax copies / scanned copies are NOT acceptable.

Extension of time to submit annual Employer’s Return

If employers need to apply for an extension of time to submit the Form BIR56A, applications for the extension must be in writing with your employer’s file number, the company’s name, the year of assessment concerned, the additional time required and details of the reasons in support stated for our consideration.
Submission of Employer's Return and other IR56 notifications in computerized format

You can prepare Forms IR56 in computerized format through the followings means (please click the relevant links to learn more about the different preparation methods):
- IR56 Forms Preparation Tool (Forms IR56B / F)
- Pre-approved self-developed software (Forms IR56B / E / F / G / M)
Electronic Filing of Employer's Return (Forms BIR56A/IR56B, IR6036B/IR56M, IR56E/F/G)
Supplements / Amendments to information previously reported

If you wish to amend the information previously reported, you may either furnish an additional / replacement / supplementary form or a written notification of amendment.

For details, see:
- Supplements / Amendments to Forms IR56

Employee's Income

Penalty on non-compliance

Heavy penalties may be incurred for not complying with the above obligations or for making incorrect return. For details, see

Penalty Policy

Payments to local persons who are non-incorporated service providers

You need to submit Forms IR56M and IR6036B to report payments made to the following local persons:

(a)	Consultants, agents, brokers and freelance artistes, sportsmen, writers etc	Payments in excess of $25,000 per annum
(b)	Sub-contractors	Payments in excess of $200,000 per annum

For further information, see

Reporting payments to non-incorporated local service providers

Payments to non-resident professionals

A payer may submit Form IR623P to report sums payable to non-resident individuals who are engaged to provide services or exercise profession in Hong Kong, not in the capacity as employees.

For further information, see

Useful Information

See