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Employer's Filing
Obligations of An Employer
|
Statutory
Obligations of An Employer to Report Remuneration Paid to an
Employee |
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Employment
Condition
|
Form to
Complete |
Statutory Period
for Notification |
Reference in
Inland Revenue Ordinance |
Remarks |
|
Commencement of
employment |
I.R.56E |
Within 3 months |
Section 52(4) |
Both I.R.56E &
I.R.56B are required for the commencement year |
|
Still under
employment as at 31
March |
I.R.56B |
Within 1 months |
Section 52(2) |
Must be submitted
annually together with a B.I.R.56A |
|
Cessation of
employment
|
I.R.56F |
Not later than 1
month before cessation |
Section 52(5) |
I.R.56B for the
cessation year is not required |
|
Departure from
Hong Kong
|
I.R.56G |
Not later than 1
month before departure and withhold money for tax clearance |
Section 52(6) &
52(7) |
I.R.56B for the
cessation year is not required |
|
Other Obligation
I.R.56B should be filed for former employees who, after cessation of
employment, exercised share options previously granted by
the employer. |
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Reporting
Remuneration Paid to Persons Other Than an Employee |
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Local persons (Form I.R.56M)
If a company pays
commission, fees or other remuneration to the following
local individuals who are not the company’s employees or to
unincorporated businesses:
- Sub-contractors exceeding HK$200,000 per annum
-
Consultants, agents, brokers, freelance artistes,
entertainers, sportmen or writers, etc. in excess of
HK$25,000 per annum
I.R.56M should be
filed for each of these recipients together with the
declaration form I.R.6036B. |
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Non-resident persons (Form I.R623)
Where payments
are made to non-residents with a brief period of service in
Hong Kong, the sponsor or agent has to comply with the
following requirements:
- notify the Inland Revenue Department via I.R.623
immediately when the non-resident arrives in Hong Kong; and
- withhold an amount from payments made to the
non-resident sufficient to produce the amount of tax due in
accordance with sections 20A and 20B of the Inland Revenue
Ordinance and inform the Inland Revenue Department
accordingly. |
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