What is the deadline for the employer's return in Hong Kong

The Statutory Deadline for the Employer's Return

File the employer's return, Form BIR56A, with the Inland Revenue Department (IRD) within one month of its issue date. The IRD issues the return each April, covering the preceding year of assessment. This makes 1 May the standard deadline for most employers, though the exact date printed on the form is definitive.

BIR56A Due Date

The due date is printed on the form itself, typically one month after issue. For the annual April dispatch, this is 1 May. If 1 May falls on a public holiday or a Saturday, the deadline shifts to the next working day. New businesses receiving the return at other times of year must also file within one month of the date printed on their specific form.

Hong Kong Employer Return Filing

Filing requires a completed Form BIR56A with a separate Form IR56B attached for every employee employed during the year of assessment. Report all remuneration paid: salaries, wages, bonuses, commissions, allowances, and pensions. You must also list any employees who ceased employment during the year. Submit the completed return to the IRD on paper or through its e-filing system.

IRD Employer Return Deadline

The IRD deadline is one month from the date of issue, but a block extension scheme exists for employers using a tax representative. This grants an automatic extension, typically to 1 June for employers with a 31 December accounting date and to 1 August for those with a 31 March accounting date. The extension only applies where a tax representative is appointed and registered for the scheme with the IRD.

Annual Employer's Return Hong Kong

Form BIR56A is the annual return, sent to every employer who filed the previous year. It covers the year of assessment from 1 April to 31 March. Even if you employed no staff, you must still file the return, stating that no employees were engaged. Late filing can result in a penalty.

Penalties for Late Filing

The IRD may impose penalties under the Inland Revenue Ordinance (Cap. 112) for late filing. These include a fine of up to HK$10,000 and an additional charge of three times the tax under-assessed due to the delay. A first offence may draw a warning letter, but repeated or deliberate non-compliance risks prosecution. The IRD can also issue an estimated assessment, which is typically higher than the correct liability.

What to Do If You Miss the Deadline

File the return immediately if you miss the deadline. The IRD is more lenient with voluntary late filings than with those submitted after a reminder or penalty notice. You may apply in writing for an extension before the due date passes. The IRD considers applications case-by-case, granting them only for genuine reasons like a system failure or the sudden departure of the payroll officer.