Filing of Employer’s Return

Normally, the Hong Kong Inland Revenue Department (“IRD”) will issue the Form BIR56A of the Employer’s Return (“ER”) to employers on the first working date of April each year. ER must be filed within one month from the date of its issuance unless otherwise stated. Before completing the ER, you must read carefully the Notes and Instructions for Form BIR56A and the Notes and Instruction for Form IR56B.

If your company does not have any employees or pensioners chargeable to Hong Kong Salaries Tax during the basis period, BIR56A is still required to be filed when you receive it.

If there are persons who were within the scope of the Notes and Instructions for Form BIR56A and you did not receive the Form BIR56A by mid of April, then ER must be requested by completing the Form IR6163.

Application for Extension

If you have difficulties in complying with the filing deadline requirement of ER, you may apply for an extension of time to submit ER. Applications for extension should be in writing and supported by reasonable grounds. You should including the following in your application:-

1.	company’s name and file number;
2.	the year of assessment concerned;
3.	the additional time required; and
4.	details of the reasons for request of additional time.

Request for Issue of Duplicate Return

In case you have lost or damaged the original Form BIR56A previously issued to you, then a duplicate copy can must be requested by completing the Form IR6163. The duly signed form can be submitted to IRD by mail or by fax.

Electronic Filing

There are two modes to electronically file ER through IRD’s e-filing services.

1.	Online Mode – Employers can prepare forms through ‘Direct Keying’ or upload data file prepared through different means (IR56 Preparation Tool, IR56B Software, Pre-approved self-developed software). An Authorized Signer is required to sign and submit the ER and/or notification forms through his/her own eTAX account.
2.	Mixed Mode – Employers can prepare data file through different means (IR56 Preparation Tool, IR56B Software, Pre-approved self-developed software) then designate anyone to upload the data file. eTAX account is not required. Upon successful upload of data file, a Control List (with a QR Code and Transaction Reference number), listing a summary of the IR56 forms stored in the data file will be generated by the system. The Authorized Signer is required to print and sign the Control List, then submit together with the Form BIR56A by post or in person to complete the submission process. Please note that the mere uploading of the data files will not be regarded as having complied with the employer’s obligation. Please note that an Authorized Signer refers to the person in one of the following capacities:
	•	Proprietor for a sole proprietorship business
	•	Precedent Partner for a partnership business
	•	Director, Company Secretary, Manager, Investment Manager (only applicable to a corporation that is an open-ended fund company), Provisional Liquidator / Liquidator for a corporation
	•	Principal Officer for a body of persons

Source：Hong Kong Inland Revenue Department’s website

- https://www.ird.gov.hk/eng/tax/ere.htm
- https://www.ird.gov.hk/eng/tax/err.htm