Understanding the IR56F Form in Hong Kong
Published: 14 May, 2025 | Updated: 18 Jun, 2025
IR56F is a tax form completed by employers, officially titled "Notification by an employer of an employee who is about to cease to be employed (由僱主填報有關其僱員行將停止受僱的通知書).
Through the IR56F form, the Hong Kong Inland Revenue Department (IRD) can track and assess the salaries tax of employees who have departed but are still in Hong Kong, ensuring the proper functioning of the tax system.
What is IR56F Form | IR56F sample | IR56F Submission Deadline | Guideline for Completing IR56F Form | FAQs about IR56F
What is IR56F Form for?
1. Notify the IRD of Employee Departure
When an employee terminates their employment with the company (including resignation, retirement, dismissal, or death), the employer must submit the IR56F tax form to the IRD. This form provides electronic tax reporting services.
2. Report Employee Income
The form must specify the employee's taxable income for the fiscal year, covering the period from April 1 to the last working day of that fiscal year. Taxable income includes salary, wages, allowances, commissions, and bonuses.
However, if the employee will be leaving Hong Kong after their employment ends, the employer must submit the IR56G form instead.
On the other hand, the IR56B form is used to report the income and benefits of current employees, including salary and pension.
IR56F vs IR56G
| Form | When to Use | Purpose | Key Note |
|---|---|---|---|
| IR56F | When an employee ceases employment (resignation, retirement, dismissal, etc.) | To notify the IRD of termination of employment | Used if the employee is NOT leaving Hong Kong |
| IR56G | When an employee ceases employment and is leaving Hong Kong permanently or for a long period | To notify the IRD of departure and initiate tax clearance | Employer must withhold all payments until IRD gives clearance |
IR56F vs IR56B
| Form | When to Use | Purpose | Key Note |
|---|---|---|---|
| IR56F | When an employee ceases employment (resigns, retires, dismissed, etc.) | To notify the IRD of the end of employment | Filed once, typically 1 month before employment ends |
| IR56B | Annually for all current employees (including directors) | To report employee’s yearly income and benefits | Submitted every year during the Employer’s Return filing period |
Besides IR56B and IR56F, employers may need to file other forms based on different employee situations. To understand how these forms fit into your tax responsibilities, check out the Complete Guide to Company Tax Filing in Hong Kong 2025.
IR56F Sample
IR56F Submission Deadline
Employers must submit the form at least one month before the employee's cessation of employment. Refer to the following example:
Assuming your employee, Mr. Chan, will officially leave on June 30, 2025, and will not be leaving Hong Kong after his departure. In this case:
- The date Mr. Chan ceases employment is: June 30, 2025.
- One month prior to this date is May 30, 2025.
- As the employer, you must submit Mr. Chan's IR56F form to the Inland Revenue Department by May 30, 2025, or earlier.
Guideline for Completing IR56F Form
In addition to the employee's basic information, departure date, and reason for leaving, employers should list the following items from April 1 of the current fiscal year to the employee's last working day:
- Salary/Wages
- Holiday Pay
- Director's Fees
- Commissions/Fees
- Bonuses
- Back Pay, Severance Pay, Retirement or Termination Awards
- Certain Payments from Retirement Plans
- Employer-paid Salaries Tax
- Education Benefits
- Earnings from Stock Purchase Plans
- Any Other Compensation, Allowances, or Extras
- Any other nature of payments made to the employee after departure
The following items are also considered part of the income:
- one-time payments made upon retirement or termination of employment.
- severance pay under the labor contract or the Employment Ordinance of Hong Kong.
- delayed or overdue payments due to salary or wage bonuses.
However, severance payment or long service payment, made under the Employment Ordinance of Hong Kong (after deducting any completion bonuses and retirement plan benefits), should not be included in the awards or compensation at the time of termination, but the excess amount must be reported.
Frequently Asked Questions
1. If I have submitted the IR56F form, do I need to submit an IR56B form for the same income period?
No, to avoid double counting the employee's income.
2. Is the IR56F form applicable only to employees?
In addition to employees, the IR56F form is also applicable to directors who terminate their employment with the company.
3. What should I do if I need to make changes to the submitted IR56F information?
You must submit a revised IR56F form, filling out all items again and specifying the amended total income. After completing the new form, check the box at the top right and include the date.
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