Form BIR56A Employer's Return of Remuneration Hong Kong: Deadline and Filing Guide

Form BIR56A Employer’s Return of Remuneration Hong Kong: Deadline and Filing Requirements

Form BIR56A is the annual return every Hong Kong employer must file with the Inland Revenue Department under section 62 of the Inland Revenue Ordinance (Cap. 112). It summarises all remuneration and pensions paid during the preceding year of assessment. File it with individual employee returns (IR56B) and, where applicable, other notifications filed during the year. The IRD cross-checks the total on BIR56A against the sum of all attached IR56B forms. Any discrepancy triggers an enquiry.

When Is the Hong Kong Employer Return Deadline?

The IRD issues Form BIR56A to employers in late March or early April. The due date is printed on the form itself. Historically, that date falls on the first business day in May, but the IRD may vary it for different batches. Check the exact date on your return.

If an employer fails to file by the specified date, the IRD issues a reminder letter and may impose penalties. Late filing can also trigger an estimated assessment. The employer then has no opportunity to correct errors before payment is demanded.

BIR56A Filing Requirements

The BIR56A filing requirements centre on completeness and accuracy. The employer must declare:

• The total number of employees for each month of the year of assessment.
• The total remuneration paid during the year.
• Whether any employee commenced or ceased employment during the year.
• Whether any employee was about to depart Hong Kong.

The employer must also certify that all attached IR56B forms are correct and complete.

Employer’s Return Hong Kong IRD: Which Forms Accompany BIR56A?

The employer’s return Hong Kong IRD requires the following forms, depending on each employee’s status during the year:

• IR56B: One for each employee employed at any time during the year of assessment, showing full name, Hong Kong identity card number, address, and all remuneration paid.
• IR56E: Filed during the year when a new employee is hired. Attach it to BIR56A only if the employee was not included in a previous annual return.
• IR56F: Filed during the year when an employee ceases employment. Must accompany BIR56A if the cessation happened in the year of assessment.
• IR56G: Filed during the year when an employee is about to depart Hong Kong. Must accompany BIR56A if the departure happened in the year of assessment.
• IR56M: Used for payments to persons who are not employees, such as casual workers or contractors. Attach these to BIR56A separately.

The IRD does not accept BIR56A without its supporting employee schedules. A late BIR56A means the individual employee returns are late too.

What Happens If You Miss the Filing Deadline?

The IRD imposes penalties under section 80 of Cap. 112. The penalty can be up to three times the tax undercharged or HK$10,000, whichever is higher. The IRD may first issue a reminder with a final deadline. If the return remains unfiled, the department issues a notice requiring the employer to appear before the Board of Review. That can result in a fine.

An employer that habitually files late risks prosecution. The IRD publishes a list of defaulting employers.

Filing Through the Tax Representative Portal

File BIR56A and the attached employee returns through the Tax Representative Portal. The portal allows:

• Electronic completion and submission of BIR56A and IR56B.
• Bulk upload of employee schedules in the required format.
• Automatic validation checks to reduce errors.
• Faster processing and confirmation of receipt.

Employers who file on paper must send the original BIR56A and printed copies of each IR56B to the IRD’s Employer Returns Unit. Paper filing takes longer and carries a higher risk of lost documents.

Transition to EMPF and Its Effect on BIR56A

The Mandatory Provident Fund Schemes Authority has introduced the eMPF platform, which will eventually centralise employer reporting for MPF contributions. The IRD has stated that BIR56A filing will remain separate from eMPF for the foreseeable future. Employers must continue to file BIR56A with the IRD regardless of their MPF reporting method.

Practical Steps for Compliance

• Check the due date: Open the BIR56A envelope as soon as it arrives and note the deadline.
• Reconcile payroll: Ensure the total remuneration on BIR56A matches the sum of all IR56B forms.
• Prepare IR56B for every employee: Even employees who worked only one day must have a form.
• Attach IR56F for leavers: If an employee resigned or was terminated during the year, include the IR56F filed at the time.
• Attach IR56G for departees: If an employee left Hong Kong permanently, include the IR56G filed before departure.
• Keep copies: Retain a copy of the filed BIR56A and all attachments for at least seven years.

Where to Find the Official Forms

The Inland Revenue Department publishes all employer forms at: https://www.ird.gov.hk/eng/paf/bus.htm. Download the current version. The IRD revises forms periodically and a stale version may be rejected.

The Tax Representative Portal is accessible at: https://www.ird.gov.hk/eng/tax/bus_epf.htm.

Summary of Key Points