What is the Employer's Return (Form BIR56A) in Hong Kong?

Employer's Return BIR56A Hong Kong Filing Guide

The employer's return Hong Kong filing reports employee remuneration and pensions to the Inland Revenue Department each year. Every employer must file. The return uses Form BIR56A as the cover form for the accompanying Forms IR56B for each employee.

Form BIR56A

Form BIR56A is the annual employer's return of remuneration and pensions issued by the Inland Revenue Department. It summarises all employees for whom the employer must file a separate Form IR56B. The Inland Revenue Department sends the form to employers each year, typically around April, covering the preceding year of assessment.

Employer's Return of Remuneration

Report the full amount of salaries, wages, bonuses, commissions, allowances, and other benefits paid to each employee during the year of assessment. Pensions paid to former employees are also reported on this return. Complete a separate Form IR56B for each employee and attach it to the BIR56A.

IRD Employer Return Deadline

The IRD employer return deadline is generally one month from the date of issue of the BIR56A. The Inland Revenue Department publishes a block extension letter for employers who have appointed a tax representative through the Tax Representative Portal. This block extension grants additional time to file. The extended deadline depends on the employer's accounting date code.

Annual Employer's Return Hong Kong

File the annual employer's return Hong Kong even if you have no employees to report. Complete the nil return section on Form BIR56A and return it to the Inland Revenue Department. Failure to file the annual employer's return by the deadline may result in penalties under the Inland Revenue Ordinance (Cap. 112).