How to File Form IR56E New Employee Notification with the Hong Kong Inland Revenue Department
Learn when and how to file Form IR56E with the Hong Kong IRD for new employees, including deadlines, required details, and penalties for late submission.
IR56E at a glance
- Official title
- Notification of Commencement of Employment
- Issued by
- Inland Revenue Department
- Deadline
- Within three months of employment starting
We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
Purpose of Form IR56E
Hiring a new employee in Hong Kong triggers a filing obligation. Under section 12(1) of the Inland Revenue Ordinance (Cap. 112), the employer must file form ir56e hong kong new employee notification with the Inland Revenue Department. This one-off filing is required for every new employee and is not a substitute for the employer’s annual return.
The IRD uses this information to open or update the employee’s tax file and issue their first tax return. File IR56E shortly after the employee starts work. The annual IR56B return, by contrast, reports remuneration for a full year of assessment.
Who Must File Form IR56E
Every Hong Kong employer must notify the IRD of a new employee. The term “employer” covers companies, partnerships and sole proprietors, along with any other person or organisation that pays remuneration. No exemption exists based on the size of the business or the employee’s salary level. A sole director is an employee for IRD purposes, and the company must file Form IR56E.
The obligation applies to part-time, casual and apprentice workers, as well as expatriate employees. If the worker receives any form of remuneration from the employer, notification is required.
Form IR56E Hong Kong Filing Deadline for New Employee Notification
The hong kong ir56e filing deadline is three months from the date the new employee commences employment. Commencement is the first day the employee performs any work for the employer. It is not the date a contract is signed or the date payroll is processed.
File late and the IRD may issue a penalty. Late filing is an offence under Cap. 112. The employer may be liable to a fine of up to HK$10,000. The IRD often issues a warning letter first, but repeated or deliberate non-compliance can lead to prosecution.
The three-month deadline runs independently of the annual IR56B filing period. A new employee hired in November must be notified by February of the following year, even though the annual employer’s return for that year of assessment is not due until April.
IR56E Form Hong Kong Employer Obligations
The ir56e form hong kong employer obligations go beyond completing the form. The employer must obtain the employee’s Hong Kong Identity Card number, or passport number if the employee does not hold an HKID card. Confirm the employee’s full name, date of birth, and residential address in Hong Kong. Record the exact date of commencement. State the terms of employment, including the nature of the work: full-time, part-time, or casual. Indicate whether the employee’s remuneration is subject to Hong Kong salaries tax.
Part A of the form requires the employer’s business registration number and contact details. Part B captures the employee’s particulars. Part C covers the employment details. The form must be signed by the employer or an authorised representative.
If the employee is a non-Hong Kong resident or is seconded from an overseas company, note any tax equalisation or cross-border arrangements on the form. These may affect the IRD’s assessment.
New Employee Notification Hong Kong IRD Procedure
The new employee notification hong kong ird procedure is straightforward. The employer can file Form IR56E through either of two channels.
Paper filing. Download the form from the IRD website at ird.gov.hk/eng/paf/bus.htm. Complete it and send it by post or deliver it in person to the IRD’s Employer Returns Section at the Revenue Tower in Wan Chai. The IRD does not charge a filing fee for paper submissions.
Electronic filing. The IRD accepts electronic filing through the Business Tax Portal and the Tax Representative Portal. Employers registered for the portal can complete and submit the form online. Electronic filing is faster and provides an immediate acknowledgement of receipt.
The IRD encourages electronic filing and has stated an intention to mandate it for all employer returns in future. From the year of assessment 2025-26, certain multinational enterprise groups are already required to file profits tax returns electronically using iXBRL tagging. Form IR56E is not yet subject to mandatory electronic filing, but employers who use the portal for their annual BIR56A return often file Form IR56E through the same system.
Employee Particulars Required
The IRD expects accurate and complete employee particulars. The key fields on Form IR56E are:
- Full name (in English and Chinese, if the employee has a Chinese name)
- Hong Kong Identity Card number
- Date of birth
- Residential address in Hong Kong
- Correspondence address (if different)
- Telephone number
- Marital status (for tax assessment purposes)
- Date of commencement
- Nature of employment (full-time, part-time, casual, or other)
- The employee’s share of the employer’s contribution to a recognised retirement scheme (if any)
If the employee’s address or other particulars change before the IRD processes the notification, file a corrected Form IR56E or notify the IRD in writing.
Penalties for Non-Compliance
Failure to file Form IR56E within the deadline, or filing a form with incorrect or incomplete information, can result in penalties. Under section 80(2) of Cap. 112, a person who fails to give notice as required by section 12(1) commits an offence and is liable on conviction to a fine of up to HK$10,000.
The IRD may raise an estimated assessment against the employee if it cannot determine the correct tax liability from the information available. The employer may be asked to explain the delay or provide the missing information.
Knowingly providing false information on Form IR56E attracts more severe penalties, including prosecution under the Theft Ordinance (Cap. 210) for obtaining a financial advantage by deception.
Relationship with Other IRD Forms
Form IR56E is one part of the employer’s reporting obligations. It sits alongside:
- BIR56A - the annual employer’s return of remuneration and pensions, due typically by early May each year.
- IR56B - the annual return of an individual employee’s remuneration, filed together with BIR56A.
- IR56F - notification when an employee ceases employment but does not depart Hong Kong.
- IR56G - notification when an employee is about to depart Hong Kong, whether or not employment ceases.
- IR56M - return of payments to persons other than employees, such as freelancers or subcontractors.
An employer who has filed Form IR56E for a new employee must still include that employee in the next annual BIR56A and IR56B return. The one-off notification does not replace the annual return. If the employee leaves Hong Kong before the annual return is due, the employer must also file Form IR56G at least one month before the employee’s departure.
Practical Tips for Employers
Set a calendar reminder for three months from each employee’s start date. The deadline is easily missed without one.
File Form IR56E as soon as the employee’s details are confirmed. Waiting until the end of the three-month period risks a penalty if the form is rejected or needs correction.
If filing by post, use registered mail and keep the receipt as proof of delivery. The IRD does not issue an acknowledgement for paper filings unless the employer requests one.
Employers who use payroll software should check whether the software supports the iXBRL format required for electronic filing of other IRD returns. Some software packages now include a module for Form IR56E.
For employees who are directors of the company, confirm that the date of commencement matches the date recorded in the company’s statutory register under the Companies Ordinance (Cap. 622). Inconsistencies between the IRD notification and the Companies Registry records may trigger an inquiry from either authority.
Where to Obtain and File Form IR56E
The current version of Form IR56E is available on the IRD’s website at ird.gov.hk/eng/paf/bus.htm. The IRD revises its forms periodically. Always download the latest version rather than using a saved copy.
Completed forms can be submitted by post to:
Inland Revenue Department
Employer Returns Section
5th Floor, Revenue Tower
5 Gloucester Road
Wan Chai, Hong Kong
To file electronically, register for the Business Tax Portal at ird.gov.hk/eng/tax/bus_epf.htm. Once registered, the portal allows the employer to submit Form IR56E, view submission history, and download confirmation receipts.
The IRD does not charge a fee for filing Form IR56E, whether by paper or electronic means. The only cost to the employer is the time taken to complete the form and ensure the information is accurate.
How to fill out Form IR56E
Page one of the official form. Every field named below appears on it in the same order.
Particulars of the employer
1. Employer’s File No.
Enter the Employer’s File Number issued by the Inland Revenue Department. If you do not have it, enter your Business Registration Number (found on your Business Registration Certificate). If you have neither, enter your Hong Kong Identity Card Number.
Name of Employer
Enter the business name as it appears on your Business Registration Certificate.
Address of Employer
Enter the full business address.
Particulars of the employee
2. Name of Employee
Write the surname first, followed by a comma, then the given name (e.g., CHAN, TAI MAN). Tick the appropriate title (Mr/Mrs/Ms/Miss) and delete the others. Provide the full name in English and, if applicable, in Chinese.
3. (a) H.K. Identity Card Number
This field must be completed. Enter the employee’s Hong Kong Identity Card number.
(b) Passport Number and place of issue
Complete only if the employee does not have a Hong Kong Identity Card.
4. Sex
This box must be completed. Enter M for male or F for female.
5. Marital Status
Enter 1 if single, widowed, divorced, or living apart. Enter 2 if married.
6. (a) If married, full name of spouse
Enter the spouse’s full name.
(b) Spouse’s H.K. Identity Card Number/Passport Number and place of issue
Complete if known.
7. Residential Address
Enter the employee’s home address.
8. Postal Address
Complete only if different from the residential address in item 7.
9. Capacity in which employed
State the job title or role (e.g., clerk, manager).
10. Date of Commencement of Employment
This field must be completed. Enter day, month, and year the employee started work. This date triggers the 3-month filing deadline.
11. Terms of Employment
(a) Monthly Rate of Fixed Income - This field must be completed. Enter the monthly salary in Hong Kong dollars, excluding cents.
(b) Monthly Rate of Allowance - Enter any fixed allowance (e.g., cost of living), excluding cents.
(c) Fluctuating Income - Enter estimated commission, bonus, gratuities, etc.
(d) Particulars of Place of Residence provided - This box must be completed. Enter 0 if not provided, 1 if provided. If 1, complete the table: nature of accommodation (e.g., house, flat), address, number of rooms, and the monthly rent amounts paid to landlord or employer, or refunded to employee.
12. Whether the employee was wholly or partly paid by a non-Hong Kong company
This box must be completed. Enter 0 for no, 1 for yes. If yes, state the name and address of the non-Hong Kong company.
13. Whether the employee has been conditionally granted a share option before starting employment
This box must be completed. Enter 0 for no, 1 for yes. If yes, attach details of the number and type of shares, consideration paid for the grant, consideration to exercise, and exercise period.
Signature and certification
The form must be signed by the employer. Print the signatory’s name and designation (e.g., director, HR manager). Apply the employer’s official chop. Enter the date of signing.
Important: The form must be filed within 3 months from the date of commencement of employment. If replacing a previously submitted form, tick the “Replacement” box and enter the date of the original submission. Provide a copy of the completed form to the employee.
Download the current form — always file the version on the issuing authority's site, not a copy.
Sources
More on the forms library.