If you’re running a business in Hong Kong and hiring employees, dealing with IR56 forms isn’t optional—it’s a legal requirement. These forms are how employers report employee income to the Inland Revenue Department (IRD), and filing them correctly is key to staying compliant and avoiding penalties.
An IR56 form is used to declare salaries, wages, bonuses, commissions, housing allowances, and other payments or benefits during the assessment year.
Each IR56 form is tied to a specific purpose, but in general, they are all about reporting remuneration paid by the employer.
The IR56 form is part of the Employer’s Return of Remuneration and Pensions (BIR56A), which ensures that the IRD maintains accurate records of employee compensation. Each form type serves a distinct reporting purpose depending on the employee’s status or departure.
Employers must use the appropriate IR56 form based on the specific employment situation. Below is a breakdown of each form type, when to use it, and filing requirements:
| Form |
Use Case |
When to File |
Deadline |
Notes |
| IR56B |
Reporting annual income of employees |
For each employee in service during the year |
Within 1 month after BIR56A is issued |
File even if employee left before 31 March; required if income ≥ HKD 132,000 (single) or any amount (married, part-time, directors) |
| IR56E |
Reporting a new employee |
When hiring a new staff member likely to be chargeable to Salaries Tax |
Within 3 months of employment |
File one copy only; also required for part-time and expatriate hires |
| IR56F |
Reporting termination of employment |
When an employee resigns or is terminated |
1 month before termination date |
File one copy; not for employees leaving Hong Kong |
| IR56G |
Reporting employee departure from Hong Kong |
When an employee is leaving Hong Kong for good or long-term |
1 month before departure |
File two copies; withhold all payments until tax clearance |
| IR56M |
Reporting payments to non-employees |
For freelancers, consultants, and contractors |
At the end of the tax year |
Required if payments exceed set thresholds |
IR56B is the standard form employers must file each year to report remuneration paid to employees who are still employed as of 31 March or were employed during the assessment year.
It applies to all forms of continuous employment, including full-time, part-time, and seconded employees.
When to File IR56B
IR56B must be submitted together with the Employer’s Return (BIR56A). The deadline is within one month of the BIR56A issue date. Employers are required to file IR56B even if only one qualifying employee was employed during the year.
If you did not receive a BIR56A by mid-April and had qualifying employees, you must request one from the Inland Revenue Department (IRD). Even if you had no employees, the BIR56A must still be submitted with the “NO” box ticked.
Who Must Be Reported Under IR56B
- Single employees with income exceeding HKD 132,000
- Married employees, regardless of income
- Part-time staff
- Directors
- Seconded employees (in/outside HK)
- Pensioners with income above basic allowance
- Former employees who exercised stock options
Report all income earned during the year (1 April – 31 March), including:
- Salary and wages
- Bonuses and commissions
- Allowances (e.g. housing, transport, meals)
- Share awards and stock options
- Employer's voluntary MPF contributions
- Retirement benefits or gratuities
- Payments in kind
If an employee doesn’t have a Hong Kong Identity Card (e.g. an overseas hire), use their passport number and place of issue.
After submission, notify the IRD as soon as the employee obtains an HKID.
Submission Requirements
Make sure your submission is complete and properly signed.
You must:
- Submit all IR56B forms together with BIR56A
- Provide a copy of the IR56B to the employee for their personal tax filing
- Use a Control List if submitting via electronic or self-developed software
- Sign the forms and declaration using an authorized person (e.g. director, secretary, principal officer)
For bulk electronic filing, use:
- The IRD’s e-Filing Service
- IR56B XML format (pre-approved software only)
Download IR56B & instructions here
If you hired freelancers, consultants, agents, or subcontractors during the year, and paid them above a certain threshold, you may be required to file this form.
Who Is Covered Under IR56M?
You must file IR56M for payments made to:
- Subcontractors
- Consultants
- Agents
- Brokers
- Freelancers (e.g. artists, writers, entertainers, sportsmen)
These service providers are not employees, so their income isn’t reported on IR56B.
When Are You Required to File IR56M?
You are required to file IR56M if you paid over HKD 200,000 in a year of assessment to a subcontractor, or over HKD 25,000 in a year of assessment to a consultant, agent, or freelancer.
If the amount paid is below these thresholds, reporting is generally not required. These figures apply per year of assessment (1 April to 31 March), not your company’s accounting year.
Who Must Be Reported?
You are required to file IR56M for any individual, sole proprietor, or partnership business you paid during the year.
You do not need to file IR56M for payments to limited companies (corporations).
Important Note on Disguised Employment
If a service provider works through a company that they control — but acts as your employee — this may be treated as disguised employment.
In that case, report the payment under IR56B, not IR56M, if Section 9A of the Inland Revenue Ordinance applies.
You must submit:
- IR56M for each service provider
- A summary Control List (Form IR6036B)
- Your BIR56A as the cover document
If you have no IR56Bs to file, write “NIL” on the BIR56A, but still attach the IR56Ms and IR6036B.
For individuals, include:
- Full name (as on HKID)
- HKID number
- Residential and correspondence addresses
For businesses, include:
- Business name
- Business Registration Number
- Business/correspondence address
Report income in HKD, even if you paid in foreign currency.
You must give a copy of the IR56M to each service provider. This helps them file their own tax return correctly.
If you amend any info, send them the updated version as well. If you submitted incorrect details:
- Submit a revised IR56M, or
- Write to the IRD with a clear amendment notice
Include the phrase: “Amendment of Form IR56M furnished on [date]”
Do not send faxes or photocopies — originals only. Also give a copy of the amended IR56M to the service provider.
Forms IR56M and IR6036B are usually mailed with your BIR56A in April, if you filed in previous years.
If you didn’t receive them or are filing for the first time, request them from the IRD.
If an employee is leaving Hong Kong for good or for more than one month, you are legally required to file Form IR56G. This is part of the tax clearance process enforced by the Inland Revenue Department (IRD).
When to File
File IR56G when:
- The employee is resigning or their contract ends, and
- They are leaving Hong Kong for over 1 month, and
- They are subject to Salaries Tax
This includes employees leaving for:
- Migration
- Long-term overseas assignment
- Overseas study or sabbatical
- Retirement abroad
You do not need to file IR56G if:
- The employee frequently travels for work
- They are not leaving for more than 1 month
- They are not chargeable to Salaries Tax
Employer’s Obligations
- File IR56G – Submit the form and provide a copy to the employee
- Withhold Payments – Salary, bonus, commissions, gratuity, reimbursements, etc.
- Wait for Letter of Release – Release funds only after IRD clearance
- Garnishee Order Risk – If taxes unpaid, IRD may order the company to remit withheld amounts
Additional Steps
- File another IR56G for post-departure payments
- Maintain all documentation (resignation, payroll, visa, IR56G copy)
Employee’s Responsibility
- Notify IRD of departure
- File final return
- Provide contact details and authorization (if needed)
- Pay by EPS/cash/cashier’s order for faster release
There are two ways to file your IR56 forms: Online Mode and Mixed Mode under the Employer's Return e-Filing Services provided by the IRD.
The IR56 Forms Preparation Tool lets you prepare up to 2,000 sets of IR56B or IR56F records, and upload up to 5,000 records per file. IR56 Forms Tool Guide (PDF)
Option 1: Online Mode (Requires eTAX Login)
- Login with eTAX, MyGovHK, digital certificate, or iAM Smart+
- Choose: Direct Keying (max 30 forms) or file upload (up to 5,000)
- Submit IR56 forms and BIR56A
Important:_ _For annual submission, you can only submit once per tax year. For IR56E/F/G amendments, multiple uploads are allowed per day.
Option 2: Mixed Mode (No eTAX Login Required)
- Upload IR56 data via IR56 Forms Tool
- Generate and sign Control List cover page
- Submit signed cover page along with the BIR56A to IRD
Important: Uploading alone is not enough. The signed Control List must be submitted to complete the process.
Here are common employer situations and the correct IR56 form to file:
| Scenario |
Details |
IR56 Form(s) to File |
| New employee joined in January |
Full-time hire on 3 Jan 2024, HKD 25,000/month |
IR56E (within 3 months), then IR56B at year-end |
| Employee still employed as of 31 March |
Ongoing staff during the assessment year |
IR56B (submit with BIR56A) |
| Employee resigns (staying in HK) |
Last day: 30 May 2024; not leaving Hong Kong |
IR56F (1 month before termination) |
| Employee leaving Hong Kong |
Expat employee ending contract and returning overseas |
IR56G (1 month before departure) + withhold payment until Letter of Release |
| Freelancer paid over HKD 25,000 |
Paid a freelance designer HKD 45,000 for services |
IR56M + Control List (IR6036B) |
| Director with no salary |
Company director received no income |
IR56B still required (regardless of payment) |
| No employees during the year |
Business inactive or no staff hired |
BIR56A (tick “NO”), no IR56 forms filed |
| Part-time staff (low income) |
Admin assistant, HKD 6,000/month, married |
IR56B required due to marital status |
| Ex-employee exercised stock options |
Realized stock option gain after leaving |
IR56B (if gain > HKD 132,000) or amendment/replacement IR56B |
