A Brief Guide to Hong Kong IR56 Forms: Essential for Employers

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Note: This article has been updated to reflect the latest Hong Kong Tax Filing/Submission process. As of today, Talenox supports five IR56 forms: IR56B, IR56E, IR56F, IR56G, and IR56M.

Why Hong Kong IR56 Forms Matter for Your Business

Hong Kong is a popular investment centre due to its world-class infrastructure, connectivity, and business-friendly environment. That’s why entrepreneurs all over the world look to Hong Kong as an ideal expansion location, with many establishing regional or global headquarters there. If you operate a business and employ people in Hong Kong, understanding the taxation system and your employer obligations – particularly regarding IR56 forms – is essential for compliance.

Understanding IR56 Forms: Your Key Employer Tax Obligation in Hong Kong

The IR56 forms represent a comprehensive series of documents that employers in Hong Kong must use to report employee salaries and wages to the Inland Revenue Department (IRD). These forms are part of the employer’s annual obligations and are mandatory for accurate assessment of individual income taxes.

Hong Kong’s Tax Year and IR56 Filing Timeline

The tax year in Hong Kong runs from April 1 to March 31. Hence, employers typically begin preparing their IR56 forms at the beginning of April each year. 

Example: When you file IR56B in April 2026, you are filling based on payroll records from 1st April 2025 to 31st March 2026. 

Unlike many jurisdictions, Hong Kong does not require income tax withholding throughout the year. Instead, as an employer, you must fulfil your obligation by reporting remuneration (i.e. salaries and wages) paid to employees by submitting the appropriate IR56 forms.

This reporting is primarily done once a year through forms BIR56A and IR56B. However, depending on each employee’s specific circumstances, you may need to file other IR56 forms such as IR56E, IR56F, IR56G, or IR56M, each serving a distinct purpose in the tax reporting ecosystem.

 

Five Essential IR56 Forms Every Hong Kong Employer Must Know

These are five IR56 forms that you must be familiar with. 

1. IR56B Form: Annual Employee Income Reporting

The IR56B form is the most commonly used form in the IR56 forms family. As an employer, you must submit this form yearly for each employee to enable the Inland Revenue Department (IRD) to calculate their tax contribution. The IR56B form provides comprehensive details of an employee’s total income throughout the financial year, including:

• Base salary
• Performance bonuses
• Commissions
• Allowances
• Benefits-in-kind

The volume of IR56B forms you’ll need to submit correlates directly with your workforce size--10 employees require 10 forms, 100 employees require 100 forms, and so on.

Filing Period: The IR56B form filing window runs from April 1 to April 30 each year. The tax information covers earnings from April 1 of the previous year through March 31 of the current year. For example, when filing IR56B forms in April 2026, you’re reporting payroll records from April 1, 2025, to March 31, 2026.

The IRD will mail the BIR56A form to employers on the first working day of April 2026. Upon receipt, you must complete both the BIR56A and all relevant IR56B forms and return them to the IRD within one month.

Key Information About BIR56A in Relation to IR56 Forms:

The BIR56A serves as the official cover letter accompanying your IR56B forms submission. This document:

• Requires complete employer information, including business registration number, company name, and address
• Mandates declaration of the total number of IR56B forms being submitted
• Includes a formal declaration attesting to the accuracy of all IR56 forms information
• Must be signed by the employer or an authorized representative
• Has the same submission deadline as your IR56B forms

2. IR56E Form: New Employee Reporting

The IR56E form is specifically designed for reporting new hires subject to Salaries Tax. This IR56 form provides the IRD with essential information about:

• Initial salary details
• Expected annual income
• Employment start date
• Job title and responsibilities
• Other compensation arrangements

Filing Deadline: You must submit the IR56E form within three months from the employee’s commencement date. This timely submission ensures the IRD has current information on all taxable individuals in Hong Kong.

3. IR56M Form: Non-Employee Compensation Reporting

For freelancers, contractors, and other non-employee workers, the IR56M form is the appropriate IR56 form to use. This form tracks payments to individuals who are not formal employees but still subject to Salaries Tax, including:

• Consultants
• Agents and brokers
• Freelance artists, entertainers, and performers
• Sportspeople
• Writers
• Freelance guides
• Other independent contractors

The IR56M form must be filed when:

• Commission, fees, or other remuneration paid to these individuals exceeds HKD 25,000 per annum for the relevant year ended March 31
• Fees or remuneration paid to sub-contractors exceeds HKD 200,000 per annum for the relevant year ended March 31

4. IR56F Form: Employee Departure Reporting (Remaining in Hong Kong)

The IR56F form applies when an employee is leaving or has left your company but plans to remain in Hong Kong. This IR56 form is essential for:

• Employees who resign
• Workers whose contracts are terminated
• Staff whose employment ceases for any other reason

Filing Deadline: As an employer, you must submit the IR56F form one month prior to the employee’s actual departure date from your company.

Note: IRD specifically designed this form for leavers who will remain in Hong Kong; it is different from the one below (i.e. IR56G) is for those who are leaving Hong Kong.

5. IR56G Form: Employee Departure Reporting (Leaving Hong Kong)

Similar to the IR56F form but with crucial differences, the IR56G form is specifically for employees who are not only leaving your company but also departing Hong Kong for an extended period.

The difference is that Form IR56G is designed for leavers (of the company) who are leaving Hong Kong for an extended period of time, while Form IR56F is for leavers (of the company) remaining in the country.

This IR56 form has special requirements:

• Must be submitted one month before the employee’s expected departure from Hong Kong
• Requires the employer to withhold all further payments to the employee from the date of filing
• A copy must be provided to the departing employee as proof for tax clearance
• The employee must settle all tax obligations and receive a “Letter of Release” before departure
• Only after obtaining the “Letter of Release” can the employer make the final payment to the departing employee

Simplifying IR56 Forms Compliance in 2026 with Digital Solutions

Managing IR56 forms manually can be time-consuming and prone to errors. Fortunately, advanced payroll and HR platforms can significantly streamline the process of preparing and submitting these important tax documents.

Talenox offers a comprehensive solution for Hong Kong employers seeking to efficiently manage their IR56 forms obligations. Our platform:

• Auto-completes all five IR56 forms based on your employee records and salary details
• Maintains digital records of all IR56 forms for easy reference and audit purposes
• Enables electronic filing via IRD or generates print-ready documents
• Provides reminders for upcoming IR56 forms deadlines
• Updates automatically with the latest IRD requirements for IR56 forms

Stay Compliant with Hong Kong’s Requirements in 2026