Due 1 May each year, covering the year ended 31 March. The IR56B must be filed for every person employed during the year, even if they have since left. Form IR56E is filed for new employees; IR56F for departing employees; IR56G for employees leaving Hong Kong permanently.

Employer's Return (IR56B)

Annual Employer's Return of Remuneration and Pensions reporting all employees' remuneration paid in the year ended 31 March. Filed with the IRD by 1 May each year.

Who this applies to

  • All Hong Kong employers (companies, partnerships, and sole traders with employees)
  • Directors who draw remuneration from a Hong Kong company
  • Employers with commission-only staff or part-time workers

What to file

IR56B for each employee showing total remuneration paid in the year (salary, bonus, allowances, employer MPF contributions, benefits in kind), place of residence provision, and commission details. Accompanying IR56E/56F/56G for new joiners, leavers, and permanent departures.

How to file

Online via the IRD eTAX portal or by submitting a bundle by post/in person. Employers with more than 10 employees must use the electronic filing format.

Payment due

No payment due with this return (it is a reporting obligation only, used by the IRD to raise salaries tax assessments on employees).

Penalties for missing this deadline

Failure to file: fine up to HKD 10,000 and an order to file. Providing false information: criminal liability.

Filing checklist

  • Confirm list of all employees employed at any time during the year ended 31 March
  • Gather payroll records for each employee for the full year
  • Include benefits in kind: rental value of accommodation provided, car, etc.
  • Prepare IR56E for any new employees who joined during the year
  • Prepare IR56F for any employees who left during the year
  • Prepare IR56G for employees who departed Hong Kong permanently
  • Submit via eTAX by 1 May

Documents you'll need

  • Payroll records for all employees for year ended 31 March
  • Details of all benefits in kind provided
  • MPF statements confirming employer contributions made
  • Details of housing benefits or rental arrangements

Common mistakes to avoid

  • Forgetting to file for directors who take remuneration even if they are the sole owner
  • Not filing IR56F for employees who left mid-year
  • Omitting benefits in kind (company housing, car) from the IR56B figures
  • Filing paper forms when the company has more than 10 employees (electronic filing is mandatory)
Source: Inland Revenue Department (IRD)

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