Your Complete Guide to the Different IR56 Forms

IR56E – For hiring a new employee

Use the IR56E Form whenever you onboard staff in Hong Kong. The form, also known as the  IRD Form for New Employee, provides the IRD with a new hire’s start date, salary, and personal details to ensure their Salaries Tax record is opened correctly. 

File it within three months of commencement as part of your broader IRD Employee Forms bundle. 

Key fields cover:

• HKID/passport number
• Job title
• Salary package
• Employer File Number

Double-check them to avoid costly resubmissions. Submit via eTAX or post the signed hard copy. 

IR56M – Payments to consultants & service providers

Use the IR56M Form, often labelled the 56M Tax Form or “56M IRD,” to declare fees paid to non-employees such as:

• Independent consultants working under a service contract
• Freelancers and subcontractors paid for ad-hoc projects
• Directors’ fees where no employment contract exists

Common mistakes to avoid when filing IR56M

1. Treating true employees as contractors to skip MPF and tax reporting.
2. Omitting travel, accommodation, or other reimbursed expenses that are part of the fee.
3. Filing only at year-end—IR56M must accompany your annual Employer’s Return (BIR56A/IR56B) within one month of the IRD’s April issue date.

IR56B – Annual Employer’s Return

The IR56B Form is the backbone of your annual employer’s return, summarising every employee’s total pay for the tax year. IRD typically issues BIR56A + IR56B packages each April, and you have one month to file, so mark your calendar for early May.

Annual cycle

1. April – IRD issues BIR56A/IR56B.
2. May – Submit the completed IR56B (or IR56B Form 2025 in the current cycle).
3. June–March – Keep payroll records ready for next year’s run.

Penalties to avoid

• HK$10,000 fine per late return.
• Daily default fines until submission.
• Possible prosecution for persistent non-compliance.

Submit on time, attach accurate schedules, and keep stamped copies to stay penalty-free.

IR56F – For employees leaving Hong Kong

When a staff member will cease employment yet remain in Hong Kong, you must file the IR56F Form (sometimes called the 56F Form) so the IRD can finalise that worker’s Salaries Tax via a 56F Tax Form assessment. Follow these steps to complete an IR56F form sample flawlessly:

1. Collect details such as employee’s name, HKID/passport, last working day, and every dollar of remuneration up to cessation.
2. Calculate final pay and include salary, allowances, bonuses, paid-out leave and benefits in kind.
3. Fill Sections 1–12 and enter Employer File Number, personal particulars, dates and income figures; leave unused boxes blank.
4. Sign and write the date. An authorised signatory must ink-sign before lodging.
5. Submit ≥ 1 month before the last day – upload through eTAX or mail the original hard copy and keep a stamped copy for your records.

IR56G – For employees leaving Hong Kong for more than a month

Use IR56G when an employee will leave Hong Kong permanently or for more than a month. File the form with the IRD at least one month before departure and withhold all final payments until you receive a Letter of Release. 

List the employee’s HKID or passport number, departure date, and full remuneration, then submit via eTAX or by post and keep a stamped copy to avoid penalties.

IR56F vs IR56G

IR56F applies when an employee stops working but remains in Hong Kong, while IR56G covers departures from Hong Kong. The table below highlights the key distinctions.

How to file IRD forms online

Handling IRD online forms is straightforward once you know where to click. Follow these six steps.

1. Sign in or register for eTAX and enter your TIN and password.
2. Open the link titled “Filing of Employer’s Return / Notification” within the Business section to launch the employer menu.
3. Choose your preferred filing mode by selecting Direct Keying to type forms on screen or Upload Data File if you prepared an IR56 Data File.
4. Complete the form fields for IR56E, IR56F, IR56G, IR56B, or IR56M. The system prompts for HKID, salary figures, and dates, and hover tips explain how to fill each IRD Form box correctly.
5. Review all entries, apply the authorised signer’s digital signature, press Submit, and save the PDF receipt for your records.
6. Download an IRD Tax Return Sample from the IRD help page and compare it field by field before the deadline if you need reassurance.

Address, status, and payroll changes

Inform the IRD within one month whenever your company moves. File Form IR1249 or IRC3111A online through eTAX, send it by fax, or post it to the Commissioner of Inland Revenue to keep employer mail flowing. Prompt notice prevents missed returns and penalties, so add change of address inland revenue hk to every compliance checklist.