{"id":5346,"date":"2025-05-27T16:29:59","date_gmt":"2025-05-27T08:29:59","guid":{"rendered":"https:\/\/setuphk.com\/?p=5346"},"modified":"2025-12-02T06:52:27","modified_gmt":"2025-12-02T06:52:27","slug":"employer-tax-filing-guide","status":"publish","type":"post","link":"https:\/\/setuphk.com\/en\/employer-tax-filing-guide\/","title":{"rendered":"Tax Returns for Employees] What is the difference between BIR56A and IR56B? Bring you to understand the tax responsibility to file correctly"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\">It is the statutory responsibility of employers to file tax returns for their employees. They are required to submit the BIR56A Summary Table and IR56B Individual Remuneration Report on time, covering any employees with remuneration income, to avoid late penalties and legal risks and to ensure tax compliance.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">What is an employer tax return?<\/h2>\n\n\n\n<p data-block-type=\"core\">The Employer's Return is a mandatory document for employers in Hong Kong to report to the Inland Revenue Department (IRD) every year on the salaries and pensions of their employees.<\/p>\n\n\n\n<h3 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" data-block-type=\"core\">Employer's tax return including BIR56A and IR56B<\/h3>\n\n\n\n<p data-block-type=\"core\">Once the tax season arrives every year, apart from the<a href=\"https:\/\/setuphk.com\/en\/profits-tax\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/setuphk.com\/profits-tax\" rel=\"noreferrer noopener\">profits tax<\/a>In addition, the company will receive an Employer's Tax Return from the Inland Revenue Department (IRD), which consists of two common forms: BIR56A and IR56B.<\/p>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">BIR56A: The concept of a master schedule allows companies to file a uniform return on what employees are subject to tax.<\/li>\n\n\n\n<li data-block-type=\"core\">IR56B: Detailed income report for each employee, including their salary, allowances, etc. for the year.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\">These two tax returns are in one set, and the Inland Revenue Department will ask you to return them together, so you should remember to submit both of them!<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Employers are required to make timely returns<\/h3>\n\n\n\n<p data-block-type=\"core\">The Inland Revenue Department (IRD) requires completion and return within one month from the date of receipt, and you may choose to submit the form in paper form or by using the [ ] option.<a href=\"https:\/\/etax.ird.gov.hk\/ird\/login\/jsp\/LandingPage.jsp?userLang=zh&amp;userCountry=hk\" target=\"_blank\" rel=\"noopener\">Tax Ease (eTAX)<\/a>] Submit e-forms on the One-Stop Tax Payment website.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">When will I receive my employer's tax return? What should I do if I don't receive it?<\/h3>\n\n\n\n<p data-block-type=\"core\">Normally, a company will receive a tax return from the Inland Revenue Department (IRD) in the first week of April each year. The IRD will send out the documents according to the registered address of the company, so as long as there is no change in the address of the company, it will not be missed in general.<\/p>\n\n\n\n<p data-block-type=\"core\">However, in case you really haven't received it by mid-April, you can call IRD to enquire about it, fill in the application form, or log on to eTax to check it directly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">What will happen if I am late in filing my employer's tax return?<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">According to the<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">Ordinance.<\/span><span class=\"_fadeIn_m1hgl_8\">in the event that<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">No, it's not.<\/span><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">deadlines<\/span><span class=\"_fadeIn_m1hgl_8\">\u5167<\/span><span class=\"_fadeIn_m1hgl_8\">submit (a report etc) <\/span><span class=\"_fadeIn_m1hgl_8\">BIR56A <\/span><span class=\"_fadeIn_m1hgl_8\">\u53ca&nbsp;<\/span><span class=\"_fadeIn_m1hgl_8\">IR56B, will face the problem of fines.<\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">What is more troublesome is that once a company has a record of late payment, the Inland Revenue Department (IRD) may be more stringent in scrutinising the company in the future, and the tax risk will be relatively higher.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">By submitting your tax return on time, you are not only complying with the law, but also avoiding unnecessary troubles in the future.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">Does every company need to submit an employer's tax return?<\/h2>\n\n\n\n<p data-block-type=\"core\">That's right! As long as you are a legally established company in Hong Kong, you are required to file an Employer's Tax Return regardless of the size of your company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Provisions relating to the Inland Revenue Ordinance<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">According to the<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">The Ordinance<\/span><span class=\"_fadeIn_m1hgl_8\">\u7b2c<\/span><span class=\"_fadeIn_m1hgl_8\">49<\/span><span class=\"_fadeIn_m1hgl_8\">\u689d<\/span><span class=\"_fadeIn_m1hgl_8\">\u53ca<\/span><span class=\"_fadeIn_m1hgl_8\">\u7b2c<\/span><span class=\"_fadeIn_m1hgl_8\">52<\/span><span class=\"_fadeIn_m1hgl_8\">Clause.<\/span><span class=\"_fadeIn_m1hgl_8\">ownership<\/span><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">Mainland<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">employee<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Employers.<\/span><span class=\"_fadeIn_m1hgl_8\">all have<\/span><span class=\"_fadeIn_m1hgl_8\">Responsibility<\/span><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">Inland Revenue Department<\/span><span class=\"_fadeIn_m1hgl_8\">request<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Time<\/span><span class=\"_fadeIn_m1hgl_8\">\u5167<\/span><span class=\"_fadeIn_m1hgl_8\">submit (a report etc)<\/span><span class=\"_fadeIn_m1hgl_8\">related to<\/span><span class=\"_fadeIn_m1hgl_8\">employee<\/span><span class=\"_fadeIn_m1hgl_8\">remunerations<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Returns.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">All employees (including part-time employees, posted and seconded employees, retired employees)<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">Fill in <\/span><span class=\"_fadeIn_m1hgl_8\">IR56B <\/span><span class=\"_fadeIn_m1hgl_8\">Time.<\/span><span class=\"_fadeIn_m1hgl_8\">enough<\/span><span class=\"_fadeIn_m1hgl_8\">\u4eba<\/span><span class=\"_fadeIn_m1hgl_8\">\u6703<\/span><span class=\"_fadeIn_m1hgl_8\">consider<\/span><span class=\"_fadeIn_m1hgl_8\">Only the<\/span><span class=\"_fadeIn_m1hgl_8\">Full-time<\/span><span class=\"_fadeIn_m1hgl_8\">Staff<\/span><span class=\"_fadeIn_m1hgl_8\">\u624d<\/span><span class=\"_fadeIn_m1hgl_8\">need<\/span><span class=\"_fadeIn_m1hgl_8\">Inclusion.<\/span><span class=\"_fadeIn_m1hgl_8\">Actually<\/span><span class=\"_fadeIn_m1hgl_8\">Not!<\/span><span class=\"_fadeIn_m1hgl_8\">provided that<\/span><span class=\"_fadeIn_m1hgl_8\">\u8a72<\/span><span class=\"_fadeIn_m1hgl_8\">famous employee<\/span><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">\u8a72<\/span><span class=\"_fadeIn_m1hgl_8\">Tax Returns<\/span><span class=\"_fadeIn_m1hgl_8\">year (e.g. school year, fiscal year)<\/span><span class=\"_fadeIn_m1hgl_8\">packed with<\/span><span class=\"_fadeIn_m1hgl_8\">accept the offer<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">release<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Remuneration.<\/span><span class=\"_fadeIn_m1hgl_8\">be going to<\/span><span class=\"_fadeIn_m1hgl_8\">incorporate<\/span><span class=\"_fadeIn_m1hgl_8\">report (to the authorities)<\/span><span class=\"_fadeIn_m1hgl_8\">Scope.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\" data-block-type=\"core\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1024x1024.webp\" alt=\"Scope of inclusion in the employer&#039;s tax return\" class=\"wp-image-6497\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1024x1024.webp 1024w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-300x300.webp 300w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-150x150.webp 150w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-768x768.webp 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\"><\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">\u9019<\/span><span class=\"_fadeIn_m1hgl_8\">Included:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">Part-time employees (e.g. those who work only 2-3 days a week)<\/li>\n\n\n\n<li data-block-type=\"core\">Staff seconded\/deployed from other departments or companies (even if the main employing unit is not our company)<\/li>\n\n\n\n<li data-block-type=\"core\">Former employees who have retired but are still in receipt of pension or consultancy payments<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c40<\/span><span class=\"_fadeIn_m1hgl_8\">value<\/span><span class=\"_fadeIn_m1hgl_8\">It's.<\/span><span class=\"_fadeIn_m1hgl_8\">is or isn't<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">remunerations<\/span><span class=\"_fadeIn_m1hgl_8\">incomes<\/span><span class=\"_fadeIn_m1hgl_8\">From you.<\/span><span class=\"_fadeIn_m1hgl_8\">Company\".<\/span><span class=\"_fadeIn_m1hgl_8\">\u800c<\/span><span class=\"_fadeIn_m1hgl_8\">\u975e<\/span><span class=\"_fadeIn_m1hgl_8\">Staff<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Contract<\/span><span class=\"_fadeIn_m1hgl_8\">Nature.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">company director<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Even if the company<\/span><span class=\"_fadeIn_m1hgl_8\">board member<\/span><span class=\"_fadeIn_m1hgl_8\">No, it's not.<\/span><span class=\"_fadeIn_m1hgl_8\">officially<\/span><span class=\"_fadeIn_m1hgl_8\">\u50f1<\/span><span class=\"_fadeIn_m1hgl_8\">\u50ad<\/span><span class=\"_fadeIn_m1hgl_8\">Contract.<\/span><span class=\"_fadeIn_m1hgl_8\">As long as there's<\/span><span class=\"_fadeIn_m1hgl_8\">\u6536<\/span><span class=\"_fadeIn_m1hgl_8\">Salary.<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e0a<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c31<\/span><span class=\"_fadeIn_m1hgl_8\">regarded as a \"good\"<\/span><span class=\"_fadeIn_m1hgl_8\">\u53d7<\/span><span class=\"_fadeIn_m1hgl_8\">\u50f1<\/span><span class=\"_fadeIn_m1hgl_8\">persons\".<\/span><span class=\"_fadeIn_m1hgl_8\">Similarly<\/span><span class=\"_fadeIn_m1hgl_8\">need<\/span><span class=\"_fadeIn_m1hgl_8\">\u5411<\/span><span class=\"_fadeIn_m1hgl_8\">Inland Revenue Department<\/span><span class=\"_fadeIn_m1hgl_8\">Declaration!<\/span><span class=\"_fadeIn_m1hgl_8\">The tax liabilities of directors' remuneration are the same as those of ordinary employees and should not be omitted just because of their special status.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Beneficiary shareholders<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">\u300c<\/span><span class=\"_fadeIn_m1hgl_8\">Benefits<\/span><span class=\"_fadeIn_m1hgl_8\">Shareholders\" (<\/span><span class=\"_fadeIn_m1hgl_8\">beneficial <\/span><span class=\"_fadeIn_m1hgl_8\">owner)<\/span><span class=\"_fadeIn_m1hgl_8\">in general<\/span><span class=\"_fadeIn_m1hgl_8\">\u662f<\/span><span class=\"_fadeIn_m1hgl_8\">\u96d6<\/span><span class=\"_fadeIn_m1hgl_8\">\u672a<\/span><span class=\"_fadeIn_m1hgl_8\">\u639b<\/span><span class=\"_fadeIn_m1hgl_8\">be known as<\/span><span class=\"_fadeIn_m1hgl_8\">board member<\/span><span class=\"_fadeIn_m1hgl_8\">\u6216<\/span><span class=\"_fadeIn_m1hgl_8\">High level.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f46<\/span><span class=\"_fadeIn_m1hgl_8\">Practical<\/span><span class=\"_fadeIn_m1hgl_8\">Ownership<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">part<\/span><span class=\"_fadeIn_m1hgl_8\">Shareholding,<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e26<\/span><span class=\"_fadeIn_m1hgl_8\">Participation<\/span><span class=\"_fadeIn_m1hgl_8\">dividend<\/span><span class=\"_fadeIn_m1hgl_8\">\u6216<\/span><span class=\"_fadeIn_m1hgl_8\">decision<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">People.<\/span><span class=\"_fadeIn_m1hgl_8\">in the event that<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">\u5f9e<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">\u9818<\/span><span class=\"_fadeIn_m1hgl_8\">Salary,<\/span><span class=\"_fadeIn_m1hgl_8\">Bonus,<\/span><span class=\"_fadeIn_m1hgl_8\">Consultancy<\/span><span class=\"_fadeIn_m1hgl_8\">\u8cbb<\/span><span class=\"_fadeIn_m1hgl_8\">\u6216<\/span><span class=\"_fadeIn_m1hgl_8\">the rest<\/span><span class=\"_fadeIn_m1hgl_8\">Remuneration.<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c31<\/span><span class=\"_fadeIn_m1hgl_8\">need<\/span><span class=\"_fadeIn_m1hgl_8\">report (to the authorities) <\/span><span class=\"_fadeIn_m1hgl_8\">IR56B.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Do companies without employees have to file tax returns?<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">If the company<\/span><span class=\"_fadeIn_m1hgl_8\">\u5728<\/span><span class=\"_fadeIn_m1hgl_8\">\u8a72<\/span><span class=\"_fadeIn_m1hgl_8\">Tax Returns<\/span><span class=\"_fadeIn_m1hgl_8\">year (e.g. school year, fiscal year)<\/span><span class=\"_fadeIn_m1hgl_8\">wholly<\/span><span class=\"_fadeIn_m1hgl_8\">No, it's not.<\/span><span class=\"_fadeIn_m1hgl_8\">employment<\/span><span class=\"_fadeIn_m1hgl_8\">whichever<\/span><span class=\"_fadeIn_m1hgl_8\">Staff.<\/span><span class=\"_fadeIn_m1hgl_8\">theories<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e0a<\/span><span class=\"_fadeIn_m1hgl_8\">possible<\/span><span class=\"_fadeIn_m1hgl_8\">replies<\/span><span class=\"_fadeIn_m1hgl_8\">Inland Revenue Department<\/span><span class=\"_fadeIn_m1hgl_8\">\u300c<\/span><span class=\"_fadeIn_m1hgl_8\">No, it's not.<\/span><span class=\"_fadeIn_m1hgl_8\">Employee\".<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f46<\/span><span class=\"_fadeIn_m1hgl_8\">This one.<\/span><span class=\"_fadeIn_m1hgl_8\">replies<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e5f<\/span><span class=\"_fadeIn_m1hgl_8\">Must be submitted<\/span><span class=\"_fadeIn_m1hgl_8\">&nbsp;<\/span><span class=\"_fadeIn_m1hgl_8\">BIR56A <\/span><span class=\"_fadeIn_m1hgl_8\">tabular<\/span><span class=\"_fadeIn_m1hgl_8\">officially<\/span><span class=\"_fadeIn_m1hgl_8\">Declaration.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">That is to say, the<\/span><span class=\"_fadeIn_m1hgl_8\">Even if you don't need to submit<\/span><span class=\"_fadeIn_m1hgl_8\">&nbsp;<\/span><span class=\"_fadeIn_m1hgl_8\">IR56B<\/span><span class=\"_fadeIn_m1hgl_8\">If you are a taxpayer, you will still need to return the BIR56A and mark \"No taxpayer required\" on the form.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">What you need to know to file a tax return! Employer Tax Liability at a Glance<\/h2>\n\n\n\n<p data-block-type=\"core\">Tax liabilities include in-service, out-of-service and out-of-hong Kong situations. The following are the forms that need to be submitted according to each situation:<\/p>\n\n\n\n<figure class=\"wp-block-table _--eBg\" data-block-type=\"core\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-1nsae94173\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\"><strong>tabular<\/strong><\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-6slaa94176\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\"><strong>use<\/strong><\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-yczjo94179\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\"><strong>Deadline for submission<\/strong><\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-fimsm94182\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\"><strong>Fill in the sample<\/strong><\/span><\/p>\n<\/div>\n<\/td><\/tr><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-5bc7994186\" class=\"e3Vej UGrRC d-MNq GX0-h\"><strong><span class=\"eKaei\">BIR56A \/ IR56B<\/span><\/strong><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-ku66994189\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">Annual remuneration declaration<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-misoh94192\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">1 month after issue<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-kgy1v94195\" class=\"e3Vej UGrRC d-MNq GX0-h\">BIR56A \/ IR56B<\/p>\n<\/div>\n<\/td><\/tr><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-2elar94201\" class=\"e3Vej UGrRC d-MNq GX0-h\"><strong><span class=\"eKaei\">IR56E<\/span><\/strong><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-qy1ia94204\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">New staff declaration<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-m70fg94207\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">3 months after joining<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-1uidy94210\" class=\"e3Vej UGrRC d-MNq GX0-h\">IR56E<\/p>\n<\/div>\n<\/td><\/tr><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-5lnxc94214\" class=\"e3Vej UGrRC d-MNq GX0-h\"><strong><span class=\"eKaei\">IR56F<\/span><\/strong><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-okglw94217\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">Imminent Departure Declaration<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-txj3894220\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">1 month prior to departure<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-phtqv94223\" class=\"e3Vej UGrRC d-MNq GX0-h\">IR56F<\/p>\n<\/div>\n<\/td><\/tr><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-m5bl994227\" class=\"e3Vej UGrRC d-MNq GX0-h\"><strong><span class=\"eKaei\">IR56G<\/span><\/strong><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-k2hif94230\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">Declaration of Absence from Hong Kong (Subject to Payroll Deduction)<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-ql7ep94233\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">1 month before departure<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-s8e0u94236\" class=\"e3Vej UGrRC d-MNq GX0-h\">IR56G<\/p>\n<\/div>\n<\/td><\/tr><tr><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-row1d94240\" class=\"e3Vej UGrRC d-MNq GX0-h\"><strong><span class=\"eKaei\">IR6036A \/ IR56M<\/span><\/strong><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-a2l2294243\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">Declaration of Expenditure on Outsourced Labour\/Commission<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-7htzv94246\" class=\"e3Vej UGrRC d-MNq GX0-h\"><span class=\"eKaei\">Submitted at the same time as BIR56A<\/span><\/p>\n<\/div>\n<\/td><td>\n<div class=\"mfXO6 _8YjNg\">\n<p id=\"viewer-ojx3p94249\" class=\"e3Vej UGrRC d-MNq GX0-h\">IR6036B \/ IR56M<\/p>\n<\/div>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">What is the difference between IR56B and BIR56A? Both should be submitted!<\/h2>\n\n\n\n<h3 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">IR56B vs. BIR56A<\/h3>\n\n\n\n<p data-block-type=\"core\">Although IR56B and BIR56A often appear together, they actually have different functions. IR56B reports the payroll information of each employee individually, while BIR56A reports the payroll of individual employees and is responsible for the consolidation of the company's master list of employees who are liable to file tax returns.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\">To put it simply, one IR56B is for one person and one BIR56A is for the whole company, so both are required.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">IR56B Teaching and Learning<\/h2>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">IR56B <\/span><span class=\"_fadeIn_m1hgl_8\">\u662f<\/span><span class=\"_fadeIn_m1hgl_8\">In response to \"The<\/span><span class=\"_fadeIn_m1hgl_8\">each of<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f4d<\/span><span class=\"_fadeIn_m1hgl_8\">\u53d7<\/span><span class=\"_fadeIn_m1hgl_8\">employee<\/span><span class=\"_fadeIn_m1hgl_8\">Work\"<\/span><span class=\"_fadeIn_m1hgl_8\">fill in a form<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Individual<\/span><span class=\"_fadeIn_m1hgl_8\">Tables.<\/span><span class=\"_fadeIn_m1hgl_8\">use for<\/span><span class=\"_fadeIn_m1hgl_8\">report (to the authorities)<\/span><span class=\"_fadeIn_m1hgl_8\">\u8a72<\/span><span class=\"_fadeIn_m1hgl_8\">year (e.g. school year, fiscal year)<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Remuneration,<\/span><span class=\"_fadeIn_m1hgl_8\">Allowances,<\/span><span class=\"_fadeIn_m1hgl_8\">Bonus<\/span><span class=\"_fadeIn_m1hgl_8\">\u7b49<\/span><span class=\"_fadeIn_m1hgl_8\">incomes<\/span><span class=\"_fadeIn_m1hgl_8\">Information.<\/span><span class=\"_fadeIn_m1hgl_8\">in general<\/span><span class=\"_fadeIn_m1hgl_8\">each year<\/span><span class=\"_fadeIn_m1hgl_8\">(math.) linear (of degree one)<\/span><span class=\"_fadeIn_m1hgl_8\">Declaration.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e5f<\/span><span class=\"_fadeIn_m1hgl_8\">likelihood<\/span><span class=\"_fadeIn_m1hgl_8\">\u56e0<\/span><span class=\"_fadeIn_m1hgl_8\">Departure<\/span><span class=\"_fadeIn_m1hgl_8\">\u6216<\/span><span class=\"_fadeIn_m1hgl_8\">\u96e2<\/span><span class=\"_fadeIn_m1hgl_8\">\u6e2f<\/span><span class=\"_fadeIn_m1hgl_8\">another<\/span><span class=\"_fadeIn_m1hgl_8\">Submitted.<\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/pdf\/ir56b.pdf\" target=\"_blank\" rel=\"noopener\">IR56B Download Link<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" data-block-type=\"core\">Documents required for IR56B<\/h3>\n\n\n\n<p data-block-type=\"core\">Prepare the basic information of your staff before filling in the form:<\/p>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">Staff Information<\/li>\n\n\n\n<li data-block-type=\"core\">Marital Status and Spouse Information<\/li>\n\n\n\n<li data-block-type=\"core\">Employment<\/li>\n\n\n\n<li data-block-type=\"core\">Duration of Employment<\/li>\n\n\n\n<li data-block-type=\"core\">Total payroll<\/li>\n\n\n\n<li data-block-type=\"core\">Other Information<\/li>\n\n\n\n<li data-block-type=\"core\">Information on Housing Subsidies<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Guide to Filing IR56B<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\" data-block-type=\"core\"><img loading=\"lazy\" decoding=\"async\" width=\"769\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1-769x1024.webp\" alt=\"Guide to Filing IR56B\" class=\"wp-image-6498\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1-769x1024.webp 769w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1-225x300.webp 225w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1-768x1022.webp 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1-1154x1536.webp 1154w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide-1.webp 1300w\" sizes=\"auto, (max-width: 769px) 100vw, 769px\" \/><\/figure>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Remember<\/span><span class=\"_fadeIn_m1hgl_8\">Accurate<\/span><span class=\"_fadeIn_m1hgl_8\">Fill in<\/span><span class=\"_fadeIn_m1hgl_8\">Each<\/span><span class=\"_fadeIn_m1hgl_8\">Column.<\/span><span class=\"_fadeIn_m1hgl_8\">Special<\/span><span class=\"_fadeIn_m1hgl_8\">\u662f<\/span><span class=\"_fadeIn_m1hgl_8\">remunerations<\/span><span class=\"_fadeIn_m1hgl_8\">Period,<\/span><span class=\"_fadeIn_m1hgl_8\">\u7e3d<\/span><span class=\"_fadeIn_m1hgl_8\">incomes<\/span><span class=\"_fadeIn_m1hgl_8\">\u8207<\/span><span class=\"_fadeIn_m1hgl_8\">holiday<\/span><span class=\"_fadeIn_m1hgl_8\">remunerations<\/span><span class=\"_fadeIn_m1hgl_8\">\u7b49<\/span><span class=\"_fadeIn_m1hgl_8\">\u6b04<\/span><span class=\"_fadeIn_m1hgl_8\">Table of Contents.<\/span><span class=\"_fadeIn_m1hgl_8\">avoidance<\/span><span class=\"_fadeIn_m1hgl_8\">\u8207<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">Internal<\/span><span class=\"_fadeIn_m1hgl_8\">\u51fa<\/span><span class=\"_fadeIn_m1hgl_8\">\u7ce7<\/span><span class=\"_fadeIn_m1hgl_8\">Records<\/span><span class=\"_fadeIn_m1hgl_8\">Appearance<\/span><span class=\"_fadeIn_m1hgl_8\">In and out.<\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">The Inland Revenue Department (IRD) has also provided information on how to fill in the form.&nbsp;<a href=\"https:\/\/www.bizandbird.com\/_files\/ugd\/bef71e_7ef7868761d24a7ba8b97ca68cf5e295.pdf\" target=\"_blank\" rel=\"noopener\">IR56B Demo<\/a>Reference.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Who can sign the IR56B form?<\/h3>\n\n\n\n<p data-block-type=\"core\">Form IR56B is usually signed and filed by the company's responsible person, authorised finance or human resources department.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">BIR56A Teaching and Learning<\/h2>\n\n\n\n<p data-block-type=\"core\">BIR56A is usually issued by the Inland Revenue Department on its own initiative. If you do not receive it, you can make use of the \"BIR56A\" function.<a href=\"https:\/\/acaccountinghk.com\/wp-content\/uploads\/2021\/02\/ir6163.pdf\" target=\"_blank\" rel=\"noopener\">Request for employer's tax return on salaries and pensions<\/a>\"You can also call the IRD for more information or log on to eTax to view the application directly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading elementor-heading-title elementor-size-default uael-toc-text\" id=\"\u50f1\u4e3b\u5831\u7a05\u8868\u662f\u4ec0\u9ebc\uff1f\" data-block-type=\"core\">Information required for BIR56A<\/h3>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">Company Address and Contact Information<\/li>\n\n\n\n<li data-block-type=\"core\">Number of staff (total number of staff to be reported for IR56B)<\/li>\n\n\n\n<li data-block-type=\"core\">Name, position and date of signatory<\/li>\n\n\n\n<li data-block-type=\"core\">Attachment List of IR56B Forms<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Guide to Filing BIR56A<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large alignnone size-full wp-image-5357\" data-block-type=\"core\"><img loading=\"lazy\" decoding=\"async\" width=\"769\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3-769x1024.webp\" alt=\"Guide to Filing BIR56A\" class=\"wp-image-6499\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3-769x1024.webp 769w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3-225x300.webp 225w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3-768x1022.webp 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3-1154x1536.webp 1154w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-tax-filing-guide3.webp 1300w\" sizes=\"auto, (max-width: 769px) 100vw, 769px\" \/><figcaption class=\"wp-element-caption\">Guide to Filing BIR56A<\/figcaption><\/figure>\n\n\n\n<p data-block-type=\"core\">Confirm that each employee with earnings is listed on the IR56B form and then sign the BIR56A and file it with the IR56B.<\/p>\n\n\n\n<p data-block-type=\"core\">The Inland Revenue Department (IRD) has also provided information on how to fill in the form. <a href=\"https:\/\/www.bizandbird.com\/_files\/ugd\/bef71e_331ef3975cb145f6aff4a9afc617174b.pdf\" target=\"_blank\" rel=\"noopener\">BIR56A Model<\/a>Reference.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">What should I be aware of when filing tax returns for my employees?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Common Mistakes<\/h3>\n\n\n\n<p data-block-type=\"core\">Even experienced HR or employers may accidentally step on mines when handling tax returns, such as the following seven situations, which many people mistakenly think that there is no need to file a return:<\/p>\n\n\n\n<ol class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">The Company has no employees<\/li>\n\n\n\n<li data-block-type=\"core\">No actual operation of the company<\/li>\n\n\n\n<li data-block-type=\"core\">The Company recorded a loss<\/li>\n\n\n\n<li data-block-type=\"core\">Company closure in progress<\/li>\n\n\n\n<li data-block-type=\"core\">Remuneration to persons other than employees<\/li>\n\n\n\n<li data-block-type=\"core\">Remuneration of directors as directors, not as employees<\/li>\n\n\n\n<li data-block-type=\"core\">Employees are part-time in nature<\/li>\n<\/ol>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">In fact, all of the above situations require tax returns.<\/span><span class=\"_fadeIn_m1hgl_8\">Error<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">\u6642<\/span><span class=\"_fadeIn_m1hgl_8\">Looks like it.<\/span><span class=\"_fadeIn_m1hgl_8\">Not much.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f46<\/span><span class=\"_fadeIn_m1hgl_8\">if<\/span><span class=\"_fadeIn_m1hgl_8\">\u5e74<\/span><span class=\"_fadeIn_m1hgl_8\">Repeat.<\/span><span class=\"_fadeIn_m1hgl_8\">Inland Revenue Department<\/span><span class=\"_fadeIn_m1hgl_8\">\u6703<\/span><span class=\"_fadeIn_m1hgl_8\">Consideration<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">system (e.g. political, adminstrative etc)<\/span><span class=\"_fadeIn_m1hgl_8\">be out of keeping with<\/span><span class=\"_fadeIn_m1hgl_8\">Rules.<\/span><span class=\"_fadeIn_m1hgl_8\">likelihood<\/span><span class=\"_fadeIn_m1hgl_8\">Impact<\/span><span class=\"_fadeIn_m1hgl_8\">in the future<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">Review.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Points of Attention<\/h3>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">BIR56A form must be completed and returned within one month of issue.<\/li>\n\n\n\n<li data-block-type=\"core\">Must maintain at least 7 years of employee payroll details<\/li>\n\n\n\n<li data-block-type=\"core\">Personal data and total remuneration should be checked with the staff before submission.<\/li>\n\n\n\n<li data-block-type=\"core\">Retain 2 copies of Form IR56B (one copy to be used as a voucher for the company's employee tax return expenses and the other copy to be issued to the employee for work records and personal tax filing purposes).<\/li>\n\n\n\n<li data-block-type=\"core\">Even if the employee has left the company, he is still required to file an employee tax return and send a copy of the IR56B form to his address.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">What will happen if the company does not help employees to file tax returns? Both the employer and the employee are in trouble!<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">employers<\/h3>\n\n\n\n<p data-block-type=\"core\">When a company fails to file tax returns for its employees, there are two scenarios: if the Inland Revenue Department (IRD) determines that the failure to file is due to negligence, it may be subject to a fixed penalty; but if the IRD determines that the failure is deliberate, it is possible that criminal liability may be involved.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">employee<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">\u7576<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">\u6c92<\/span><span class=\"_fadeIn_m1hgl_8\">\u5e6b<\/span><span class=\"_fadeIn_m1hgl_8\">Staff<\/span><span class=\"_fadeIn_m1hgl_8\">Tax Returns.<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c40<\/span><span class=\"_fadeIn_m1hgl_8\">likelihood<\/span><span class=\"_fadeIn_m1hgl_8\">ultimate<\/span><span class=\"_fadeIn_m1hgl_8\">I don't know.<\/span><span class=\"_fadeIn_m1hgl_8\">This one.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4eba<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">Revenue.<\/span><span class=\"_fadeIn_m1hgl_8\">all right<\/span><span class=\"_fadeIn_m1hgl_8\">the employee himself or herself<\/span><span class=\"_fadeIn_m1hgl_8\">No.<\/span><span class=\"_fadeIn_m1hgl_8\">Active<\/span><span class=\"_fadeIn_m1hgl_8\">Tax Returns.<\/span><span class=\"_fadeIn_m1hgl_8\">equal to<\/span><span class=\"_fadeIn_m1hgl_8\">Both sides<\/span><span class=\"_fadeIn_m1hgl_8\">Not even.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4<\/span><span class=\"_fadeIn_m1hgl_8\">Information.<\/span><span class=\"_fadeIn_m1hgl_8\">in the future<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e00<\/span><span class=\"_fadeIn_m1hgl_8\">Find out.<\/span><span class=\"_fadeIn_m1hgl_8\">I will.<\/span><span class=\"_fadeIn_m1hgl_8\">It's a \"yes\".<\/span><span class=\"_fadeIn_m1hgl_8\">evade (paying tax)<\/span><span class=\"_fadeIn_m1hgl_8\">Tax\"<\/span><span class=\"_fadeIn_m1hgl_8\">Processing!<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Employee needs<\/span><span class=\"_fadeIn_m1hgl_8\">Supplementary report,<\/span><span class=\"_fadeIn_m1hgl_8\">\u88dc<\/span><span class=\"_fadeIn_m1hgl_8\">Taxes.<\/span><span class=\"_fadeIn_m1hgl_8\">I'll have to.<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4<\/span><span class=\"_fadeIn_m1hgl_8\">Fines.<\/span><span class=\"_fadeIn_m1hgl_8\">Future<\/span><span class=\"_fadeIn_m1hgl_8\">Loan,<\/span><span class=\"_fadeIn_m1hgl_8\">Migration,<\/span><span class=\"_fadeIn_m1hgl_8\">credit<\/span><span class=\"_fadeIn_m1hgl_8\">Records<\/span><span class=\"_fadeIn_m1hgl_8\">metropolis<\/span><span class=\"_fadeIn_m1hgl_8\">\u6709<\/span><span class=\"_fadeIn_m1hgl_8\">Impact.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">How to file your employer's tax return, 3 ways to find out!<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\" data-block-type=\"core\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide-1024x1024.webp\" alt=\"How to file an employer&#039;s tax return\" class=\"wp-image-6496\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide-1024x1024.webp 1024w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide-300x300.webp 300w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide-150x150.webp 150w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide-768x768.webp 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/05\/employer-2-tax-filing-guide.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Paper Submission<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">This is<\/span><span class=\"_fadeIn_m1hgl_8\">\u6700<\/span><span class=\"_fadeIn_m1hgl_8\">Traditional<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Way.<\/span><span class=\"_fadeIn_m1hgl_8\">Inland Revenue Department<\/span><span class=\"_fadeIn_m1hgl_8\">send it to me<\/span><span class=\"_fadeIn_m1hgl_8\">tabular<\/span><span class=\"_fadeIn_m1hgl_8\">Later.<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">\u586b<\/span><span class=\"_fadeIn_m1hgl_8\">\u59a5<\/span><span class=\"_fadeIn_m1hgl_8\">\u5f8c<\/span><span class=\"_fadeIn_m1hgl_8\">\u7528<\/span><span class=\"_fadeIn_m1hgl_8\">Mail<\/span><span class=\"_fadeIn_m1hgl_8\">way (of life)<\/span><span class=\"_fadeIn_m1hgl_8\">Hand it back.<\/span><span class=\"_fadeIn_m1hgl_8\">in the event that<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f60<\/span><span class=\"_fadeIn_m1hgl_8\">firms<\/span><span class=\"_fadeIn_m1hgl_8\">Scale<\/span><span class=\"_fadeIn_m1hgl_8\">Not great,<\/span><span class=\"_fadeIn_m1hgl_8\">\u4eba<\/span><span class=\"_fadeIn_m1hgl_8\">Not much,<\/span><span class=\"_fadeIn_m1hgl_8\">No.<\/span><span class=\"_fadeIn_m1hgl_8\">\u7528<\/span><span class=\"_fadeIn_m1hgl_8\">electronic<\/span><span class=\"_fadeIn_m1hgl_8\">System.<\/span><span class=\"_fadeIn_m1hgl_8\">That's it.<\/span><span class=\"_fadeIn_m1hgl_8\">Paper<\/span><span class=\"_fadeIn_m1hgl_8\">\u672c<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4<\/span><span class=\"_fadeIn_m1hgl_8\">\u8868<\/span><span class=\"_fadeIn_m1hgl_8\">\u662f<\/span><span class=\"_fadeIn_m1hgl_8\">\u6700<\/span><span class=\"_fadeIn_m1hgl_8\">Simple<\/span><span class=\"_fadeIn_m1hgl_8\">direct<\/span><span class=\"_fadeIn_m1hgl_8\">\u7684<\/span><span class=\"_fadeIn_m1hgl_8\">Way.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">but<\/span><span class=\"_fadeIn_m1hgl_8\">be careful<\/span><span class=\"_fadeIn_m1hgl_8\">Mail<\/span><span class=\"_fadeIn_m1hgl_8\">need<\/span><span class=\"_fadeIn_m1hgl_8\">reserve<\/span><span class=\"_fadeIn_m1hgl_8\">Time.<\/span><span class=\"_fadeIn_m1hgl_8\">\u9072<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4<\/span><span class=\"_fadeIn_m1hgl_8\">I'll do the same.<\/span><span class=\"_fadeIn_m1hgl_8\">Penalty.<\/span><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Submit Online<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Available online at eTAX<\/span><span class=\"_fadeIn_m1hgl_8\">Fill in the form,<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e0a<\/span><span class=\"_fadeIn_m1hgl_8\">\u50b3<\/span><span class=\"_fadeIn_m1hgl_8\">No more printing, signing, mailing, etc. Eliminate the need for printing, signing and mailing, and get instant confirmation of your submission.<\/span><span class=\"_fadeIn_m1hgl_8\">Suitable<\/span><span class=\"_fadeIn_m1hgl_8\">most<\/span><span class=\"_fadeIn_m1hgl_8\">\u4e2d<\/span><span class=\"_fadeIn_m1hgl_8\">minor works<\/span><span class=\"_fadeIn_m1hgl_8\">Enterprises<\/span><span class=\"_fadeIn_m1hgl_8\">Use.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Integrated Mode<\/h3>\n\n\n\n<p data-block-type=\"core\">Employers do not need to use an authorised signatory's TaxSmart or SmartEase+ account to assign any employee or agent to generate the data file through the following tools:<\/p>\n\n\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">IR56B Form Preparation Tool: Free software provided by the Inland Revenue Department for completing employer tax returns.<\/li>\n\n\n\n<li data-block-type=\"core\">Customised software approved by the Inland Revenue Department (IRD): Programmes designed by the employer and approved by IRD.<\/li>\n<\/ul>\n\n\n\n<p data-block-type=\"core\">After uploading the information file to the employer's electronic tax filing service platform, the system will generate a text checklist (cover page), which can be mailed to the Inland Revenue Department to complete the return after the person in charge or agent has signed the form by hand.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">Employer's Tax Return Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">How long do I have to keep the data records?<\/h3>\n\n\n\n<p data-block-type=\"core\">Under the Inland Revenue Ordinance, companies are required to retain information relating to tax returns for at least seven years, including payroll records, copies of tax returns, payroll vouchers, and so on.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Can an employer's tax return be deferred?<\/h3>\n\n\n\n<p data-block-type=\"core\">Yes! However, you must apply to the Inland Revenue Department (IRD) for an extension of time before the deadline and state the reasons for the extension. If you fail to apply and submit the form late, it will be regarded as an offence and you will be fined.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Can I change the wrong information after submitting?<\/h3>\n\n\n\n<p data-block-type=\"core\">Yes! If an error is found, you should submit a corrected form (e.g. a revised version of IR56B) to the Inland Revenue Department (IRD) as soon as possible, instead of just making random verbal changes or supplementing the letter with explanatory notes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Do I need to file an employer's tax return for the expenses of outsourced workers?<\/h3>\n\n\n\n<p data-block-type=\"core\">Required! When a company has paid remuneration to an informal employee, e.g. freelancer\/self-employed person, outsourced contractor, etc., during a tax year, a separate return called IR56M is required to be filed.<\/p>\n\n\n\n<p data-block-type=\"core\">This form is used to report to the Inland Revenue Department (IRD) income from commissions, consultancy fees, one-off remuneration, etc. paid by the company to non-employees, and is different from the IR56B used by employees in general.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\">In principle, any person who does not have a formal employment relationship with the company, but provides services and receives remuneration, is covered by the IR56M.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" data-block-type=\"core\">Can only the person in charge of the company sign the employer's tax return?<\/h3>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Not necessarily, as long as the accountant or executive is authorised to sign the statement, he or she can sign it, but it is necessary to ensure that the signatory has substantive understanding and authorisation of the contents.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">Conclusion<\/span><\/h2>\n\n\n\n<p data-block-type=\"core\">Filing tax returns for employees may seem simple, but employers often miss or make mistakes. By submitting the returns on time and ensuring that the information is correct, you can fulfil your responsibility as an employer to file tax returns and avoid penalties and unnecessary tax risks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" data-block-type=\"core\">Hong Kong Professional Tax Returns Agent Service: Longford Business Consultants<\/h2>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">\u5e6b<\/span><span class=\"_fadeIn_m1hgl_8\">Staff<\/span><span class=\"_fadeIn_m1hgl_8\">Tax Returns<\/span><span class=\"_fadeIn_m1hgl_8\">seemingly<\/span><span class=\"_fadeIn_m1hgl_8\">merely<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4<\/span><span class=\"_fadeIn_m1hgl_8\">Table.<\/span><span class=\"_fadeIn_m1hgl_8\">In practice<\/span><span class=\"_fadeIn_m1hgl_8\">\u537b<\/span><span class=\"_fadeIn_m1hgl_8\">involve<\/span><span class=\"_fadeIn_m1hgl_8\">dignity<\/span><span class=\"_fadeIn_m1hgl_8\">Classification,<\/span><span class=\"_fadeIn_m1hgl_8\">tabular<\/span><span class=\"_fadeIn_m1hgl_8\">Matching,<\/span><span class=\"_fadeIn_m1hgl_8\">stopping point<\/span><span class=\"_fadeIn_m1hgl_8\">\u65e5<\/span><span class=\"_fadeIn_m1hgl_8\">\u63a7<\/span><span class=\"_fadeIn_m1hgl_8\">\u7ba1<\/span><span class=\"_fadeIn_m1hgl_8\">\u7b49<\/span><span class=\"_fadeIn_m1hgl_8\">Details.<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c0d<\/span><span class=\"_fadeIn_m1hgl_8\">not few<\/span><span class=\"_fadeIn_m1hgl_8\">small and medium-sized<\/span><span class=\"_fadeIn_m1hgl_8\">\u4f01<\/span><span class=\"_fadeIn_m1hgl_8\">In other words.<\/span><span class=\"_fadeIn_m1hgl_8\">\u5831<\/span><span class=\"_fadeIn_m1hgl_8\">\u932f<\/span><span class=\"_fadeIn_m1hgl_8\">One <\/span><span class=\"_fadeIn_m1hgl_8\">IR56B.<\/span><span class=\"_fadeIn_m1hgl_8\">or<\/span><span class=\"_fadeIn_m1hgl_8\">forget<\/span><span class=\"_fadeIn_m1hgl_8\">\u4ea4 <\/span><span class=\"_fadeIn_m1hgl_8\">IR56M.<\/span><span class=\"_fadeIn_m1hgl_8\">\u90fd<\/span><span class=\"_fadeIn_m1hgl_8\">suffer<\/span><span class=\"_fadeIn_m1hgl_8\">taxation<\/span><span class=\"_fadeIn_m1hgl_8\">\u5c40<\/span><span class=\"_fadeIn_m1hgl_8\">Tracing.<\/span><span class=\"_fadeIn_m1hgl_8\">so much so that<\/span><span class=\"_fadeIn_m1hgl_8\">Penalty!<\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><span class=\"_fadeIn_m1hgl_8\">We are familiar with the corporate tax filing process and can assist with employer tax returns, self-employed tax returns and other tax related matters. Whether you are a new business start-up or an enterprise in need of a systematic tax filing process, you can contact Longfeng to get the support of professional accountants to file tax returns in a secure and time-saving manner.<\/span><\/p>\n\n\n\n<p data-block-type=\"core\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u516c\u53f8\u5e6b\u54e1\u5de5\u5831\u7a05\u662f\u50f1\u4e3b\u7684\u6cd5\u5b9a\u8cac\u4efb\uff0c\u9700\u6309\u6642\u63d0\u4ea4BIR56A\u7e3d\u8868\u53caIR56B\u500b\u5225\u85aa\u916c\u5831\u544a\uff0c\u6db5\u84cb\u4efb\u4f55\u6709\u85aa\u916c\u6536\u5165\u7684\u54e1\u5de5\uff0c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6495,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[286,287,288,289],"class_list":["post-5346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-information","tag-bir56b","tag-ir56b","tag-288","tag-289"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/5346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/comments?post=5346"}],"version-history":[{"count":5,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/5346\/revisions"}],"predecessor-version":[{"id":7574,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/5346\/revisions\/7574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/media\/6495"}],"wp:attachment":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/media?parent=5346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/categories?post=5346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/tags?post=5346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}