Hong Kong Employer’s Return Guide 2025

Updated: 5 Jun, 2025

If you run a business in Hong Kong and hire staff, you're required to file employer tax forms every year with the Inland Revenue Department (IRD).

For Hong Kong Employer Tax Filing, the most common forms are IR56A and IR56B filing. This comprehensive guide breaks it all down for you:

What each form is for
How to file taxes step by step
How to file online (i.e. eTax)
Common mistakes to avoid

iBlynq is here to guide you through every step, making tax season simple and stress-free.

Quick Links to FAQS

BIR56A vs IR56B
How to Fill Out Company Tax Forms
Employer's Return due date
Where to Send the Tax Forms
How to File Taxes Online
Common Mistakes When Filing Employee Tax Forms
Things to Watch Out for When Filing Company Taxes
What to Do If You Make a Mistake on the Form
What Happens If You Don't File for your employees

BIR56A vs IR56B

BIR56A – Employer’s Return Summary

The BIR56A is a yearly tax notice sent by the Inland Revenue Department (IRD). It tells employers to report all employees' and directors’ income for the previous tax year. Think of it as a summary cover sheet for all the IR56B forms your company submits.

IR56B – Individual Employee Details

The IR56B is like an attachment to the BIR56A. It lists the yearly income, allowances, benefits, bonuses, and other payments for each employee and director.

Every full-time or part-time employee hired during the tax year should have their own IR56B form, except for those who meet certain exemption conditions.

Besides BIR56A and IR56B, employers may need to file other forms based on different employee situations. These forms report income from April 1 of last year to March 31 of this year.

IR56E – New Employee Notification

Submit this when a new employee joins the company. You must file it within 3 months after they start.

IR56F – Employee Leaving (Staying in HK)

Use this when an employee leaves the company but is not leaving Hong Kong. File it on or before their last working day, or within 1 month after they leave.

IR56G – Employee Leaving Hong Kong

Use this when an employee is leaving Hong Kong for good or for a long time. You must file it at least 1 month before they leave.

IR56M – Payments to Non-Employees

Use this if you’ve paid freelancers, consultants, agents, or other self-employed people. Submit it after the end of the tax year.

Employer’s Tax Forms in Hong Kong (IR56E, IR56F, IR56G, IR56M)

Form	Purpose	Applicable Situation
IR56E	Notification of new employee	Within 3 months after the employee starts work
IR56F	Notification of employee termination	When the employee leaves the job
IR56G	Notification of employee departing Hong Kong	Before the employee permanently/long-term departs Hong Kong
IR56M	Reporting remuneration paid to non-employees (e.g., freelancers)	During annual tax filing

In addition to filing your Employer’s Return, many companies in Hong Kong are also required to submit a Profits Tax Return (BIR51 submission). For full guidance on how to handle that side of your tax obligations, refer to our Hong Kong Profits Tax Return Guide 2025.

How to File Company Tax in Hong Kong

Step 1: Receive the Employer’s Tax Form (BIR56A)

Every April, the Inland Revenue Department (IRD) sends out the BIR56A form to the companies in Hong Kong — even if you have no employees.

Latest Template of 2024/25 Form BIR56A

Step 2: Submit Employee Income Info (IR56B Forms)

At the same time, you must also submit IR56B forms for every director and employee who worked at your company during the tax year — even if they already left.

Latest Template of 2024/25 Form IR56B

You’ll need to report:

Employee details (name, HKID number, etc.)
Salary, bonuses, allowances, commissions
Whether the company paid tax on their behalf
Whether the employee lived in company-provided housing

Step 3: Submit before the Employer's Return due date.

From the day you receive the forms, you have 1 month to submit BIR56A and all IR56Bs. Late submissions may lead to penalties or explanation requests.

Step 4: Choose How to Submit

Option 1: Online Submission

Use the eTAX platform or ER e-Filing system
The system checks for format errors automatically
You’ll get instant confirmation once submitted

Option 2: Paper Submission

Use the original forms (no photocopies)
Send BIR56A along with IR56B forms to the designated address

Where to Send the Tax Forms

The Inland Revenue Department (IRD) uses different P.O. Boxes for returns. For company tax forms, you can mail them to ANY of the following P.O. Boxes:

P.O. Box 28744, 29001, 29002, 29003, 29004, 29005, 29006, 29007, 29008, 29009, 29010, 29013 or 29014, Kowloon Central Post Office, Hong Kong

Just pick one from the list above — they all go to the IRD.

How to File Employer Tax Forms Online

In the past, companies had to fill out stacks of paper to file taxes. But starting from 2024, the IRD encourages businesses to use online filing for BIR56A and IR56B forms — directly through their official website. E-Filing is not only faster and easier, but also more eco-friendly.

Here’s a quick guide to the Employer’s Return e-Filing Service:

Step 1: Prepare Your Information

Before you start, make sure you have:

Corporate Tax File Number
An e-Filing account (register if you don’t have one yet)
Employee details: full name (in Chinese & English), HKID number, job title
Employee income: salary, bonus, commission, allowances, housing benefits
Employment start and end dates (if applicable)

Step 2: Log In to the e-Filing Platform

Go to eTAX.gov.hk

Log in using your company’s password or digital certificate
If you don’t have an account, just follow the steps on the website to register

Step 3: Submit Salary Information

Once logged in:

Look for the option like “Submit Employee Income Information”
Choose the correct tax year (e.g. 2024/25)
Fill in the required details for each employee

Step 4: Enter or Upload Employee Information

You can choose one of two ways to submit employee data:

Option 1: Enter Info Manually (Best for small companies)

The system provides an online form
Fill in each employee’s income, hire date, allowances, etc.
Enter details one by one and save after each entry

Option 2: Upload a File (Best for big companies)

Use the IRD’s Excel or XML template to organize employee info in advance
Upload the file — the system will read the data automatically
If there are errors, the system will point them out so you can fix them

Step 5: Review and Submit

After entering or uploading the data, you’ll see a summary page
Double-check everything ; when all is correct, click “Submit”
You’ll get a submission reference number — print or screenshot it for your records

Step 6: Notify Your Employees

Once submitted, you must give each employee a copy of their IR56B form
They’ll need it to file their personal taxes

If you filed electronically, you can print a PDF copy to give to them.

Common Mistakes When Filing Company Taxes

Mistake 1: “We have no employees, so we don't need to submit BIR56A.”

Correct Answer: Even if you have no employees, you still need to submit BIR56A and mark it as a “Nil Return.” Failing to do so may lead to penalties or prosecution.

Mistake 2: “No need to report part-timers, interns, temps, or overseas staff.”

Correct Answer: If someone works in Hong Kong and gets paid, you must report them — even if they’re part-time, an intern, or not a HK resident. This includes directors, married employees, and non-permanent staff.

Mistake 3: “Small cash allowances don’t need to be reported.”

Correct Answer: No matter how small the amount, all payments or allowances from the company must be included in the IR56B form.

Mistake 4: “Non-cash rewards don’t count.”

Correct Answer: Even if there’s no cash involved, benefits like stock options, company cars, or employee rewards must still be reported.

Mistake 5: “You can’t request an extension.”
Correct Answer: You can request an extension — but you must apply before the deadline and give a valid reason.

Important Things to Know When Filing Company Taxes

1. Reporting Housing Allowances

Housing benefits are counted as taxable income for employees.
You must clearly state the actual amount or rental value — avoid vague wording.

Example:
If your company gives an employee a HK$15,000 monthly housing allowance, then the housing benefit will be:
HK$15,000 × 12 = HK$180,000

2. Break Down Allowances

Allowances like transport or meal allowances should be listed separately, so the tax department can review and process them more easily.

3. What if You Make a Mistake on the Form?

If you realize there’s a mistake after submitting, contact the IRD as soon as possible.
You’ll need to send a revised version of the form and clearly mark it as a “Correction.”

How to notify the IRD:

Write a correction letter
Attach correct info or revised documents (e.g. audit report, IR56 form)
Clearly list:
- What was wrong
- What the correct info is
- relevant info (e.g. company name, tax file number, tax year, etc.)

If you filed via eTAX:
Log in to your account and submit the updated info or leave a message.

What Happens If You Don’t File for Your Employees?

Depending on how serious it is, the IRD may:

Launch an investigation
Impose fines
Pursue criminal charges

A poor tax record could also hurt your company’s chances of getting government funding or tender approvals in the future.

Issue	Details
Fines	Employers may be fined up to HK$10,000 per violation. Daily penalties may also apply for each overdue tax form.
Criminal Liability	Serious or repeated violations may lead to prosecution and criminal conviction.
Tax Audit	The company may be audited by the Inland Revenue Department to check for tax evasion or undeclared income.
Affects Employee Tax Filing	Employees may fail to file correctly or on time, affecting tax refunds, tax relief applications, etc.
Damages Company Reputation	A poor tax record may hurt the company's credibility and make it harder to apply for government funding or bids.

We hope this step-by-step guide has helped you better understand your reporting obligations, so you can file correctly for all types of employees and avoid any unnecessary legal trouble.

iBlynq is here to help

Filing taxes on time is employers's legal duties — and a key part of keeping their businesses compliant.

We’re here to help you navigate the process of completing employer tax returns with ease.

Based in Hong Kong, we offer a range of business services to support your business, including accounting and tax consulting, company registration, payroll management and company secretary services and more.

Let us take care of the details so you can focus on what you do best!