Salaries Tax Employer Return BIR56A | Filing Do’s And Don’ts For HR Teams

For HR and payroll teams, BIR56A salaries tax employer return Hong Kong filing is one of the key tasks in April. It tells the Inland Revenue Department, or IRD, what remuneration the employer paid during the year ended 31 March.

For 2025/26, IRD issued Employer’s Returns of Remuneration and Pensions, Form BIR56A, on 1 April 2026. Employers must complete and file the return within one month together with IR56B forms for reportable employees.

What Is BIR56A?

BIR56A is the employer’s main annual return. It works like a cover declaration for the employer’s salaries tax reporting. The detailed employee income information is usually reported through IR56B forms.

This filing matters because IRD uses employer-reported information to assess employees’ salaries tax. If the employer leaves out a director, reports the wrong remuneration or misses a leave notification, the employee’s tax position can also become messy.

A good HR process should not start in April. Payroll, benefits, housing, bonuses, director fees, commissions, share awards, and termination payments should be tracked throughout the year.

Employer’s Return Hong Kong April

Employer’s return Hong Kong April filing usually creates pressure because the window is short. Once BIR56A is issued, the employer has one month to lodge it with IRD. IRD also states that even if an employer has no employees, business has not started, or business has ceased, the employer must still complete and lodge BIR56A after receiving it.

This is a common mistake among dormant-looking companies. If the form arrives, it should not be ignored. The employer should complete the return correctly and keep proof of submission.

IR56B IR56E IR56F IR56G Filing

IR56B IR56E IR56F IR56G filing depends on the employee event. HR teams should not use one form for every situation.

IRD’s employer obligation guide confirms these filing periods and also states that failure to comply is a serious offence carrying a fine of HK$10,000.

Who Should Be Reported?

Employers should report employees and directors who fall within IRD’s reporting rules. IRD states that an employee should be reported on BIR56A and IR56B in cases such as:

• The employee should be reported if the person is single and paid an annual income of HK$132,000 or more.
• The employee should also be reported if the person is married, regardless of income amount.
• Part-time staff must be reported, regardless of income amount.
• A director must also be reported, regardless of income amount.

The director’s point is important. A director with low or irregular pay may still need reporting. HR teams should not rely only on payroll amount filters.

IRD’s employer guide also covers employees paid through service company arrangements, assigned or seconded employees, pension recipients, and former employees who realise share option gains.

Notification Employee Leaving Hong Kong IR56F

Notification employee leaving Hong Kong IR56F is often misunderstood because there are two different situations.

If an employee is ceasing employment but is not leaving Hong Kong, the employer should file IR56F one month before termination. If the employee is leaving Hong Kong for good or for a substantial period, IR56G applies instead. IRD says the employer should ascertain the expected departure date and file IR56G one month before departure.

For IR56G cases, the employer must withhold any money due to the employee after filing IR56G. Payment can only be released once the employee provides an IRD letter of release. This can include salary, commission, bonus, reimbursement, and other money or money’s worth.

Salaries Tax Filing Employer Obligations

Salaries tax filing employer obligations go beyond submitting the annual forms. The employer should keep payroll records clean enough to explain each amount reported.

A practical HR file should include:

• Monthly payroll reports
• Employment contracts
• Bonus approvals
• Commission workings
• Housing benefit details
• Termination calculations
• MPF records
• Share award or option records
• Copies of forms filed

For IR56B, IRD’s notes say Form IR56B can be submitted through the Employer’s Return e-Filing Services. The notes also remind employers that for employees who ceased employment during the reporting year, IR56F should be filed instead of IR56B.

E-Filing And The New Tax Portals

IRD encourages employers to file employer’s returns online. The IR56 Forms Preparation Tool can be used to prepare annual IR56B data files starting 1 March each year.

The New Tax Portals support employer return and notification filing. IRD says employers can use the IR56 Forms Preparation Tool or approved self-developed software to prepare IR56 data files. They can upload them through the New Tax Portals. The tool has also been enhanced to cover Forms IR56E, IR56G, and IR56M.

The GovHK website explains that Online Mode allows the authorised signer to complete the submission online. While Mixed Mode creates a one-page Control List that must be signed and submitted to complete filing. Mixed Mode excludes IR56G.

Common Mistakes HR Teams Should Avoid

Many BIR56A errors come through small payroll gaps.

Avoid these mistakes:

• Missing directors because they had low pay.
• Filing IR56B for a leaver when IR56F or IR56G was needed.
• Forgetting IR56E after a new hire joins.
• Reporting bonuses in the wrong year.
• Leaving housing benefits or sharing awards out of the form.
• Uploading a data file but not completing final submission.
• Losing the self-selected key for a saved IR56 data file.
• Not giving employees copies of their IR56 forms.

GovHK notes that the self-selected key protects sensitive employee information in the prepared data file, and IRD cannot reset or retrieve it if forgotten.

What HR Teams Should Do Before Filing

Start with a payroll reconciliation for 1 April to 31 March. Match salary, bonus, commission, director fees, allowances, housing, termination payments, and share awards with payroll records.

Then check employee status. Who joined? Who left? Who is leaving Hong Kong? Who is a director? Who was seconded? Which non-employees may need IR56M?

Finally, review filing mode and access. The authorised signer or tax representative should have the right portal access. After submission, save the acknowledgement. GovHK states that an acknowledgement page with a transaction reference number appears after successful upload or submission.

Conclusion

BIR56A salaries tax employer return Hong Kong filing should be treated as a payroll compliance project, not a last-minute form exercise. BIR56A, IR56B, IR56E, IR56F, and IR56G all serve different purposes.

At Arnifi, our expert team helps companies fill these forms so Hong Kong employers can reduce HR filing errors, meet April deadlines, and keep salaries tax reporting cleaner.

FAQs

1. When Is BIR56A Filed In Hong Kong?

BIR56A is usually issued by IRD in April. For the year ended 31 March 2026, IRD issued BIR56A on 1 April 2026, and employers must file it within one month.

2. What Is The Difference Between BIR56A And IR56B?

BIR56A is the employer’s annual return cover form. IR56B reports remuneration paid to each reportable employee or director during the relevant year.

3. When Should An Employer File IR56F?

IR56F should be filed within one month when an employee ceases employment or dies. For an employee leaving Hong Kong for good or a substantial period, IR56G is used instead.

4. What Happens If An Employer Does Not Comply?

Failure to comply with employer reporting requirements is a serious offence and can carry a fine of HK$10,000.