The difference in one table
| IR56F | IR56G | |
|---|---|---|
| Used when | The employment ends (the form also covers an employee's death) | The employee is leaving Hong Kong for good or for a substantial period of time |
| Deadline | 1 month before the date the employment ends | At least 1 month before the expected departure date |
| Copies | 1 copy | 2 copies |
| Money due to the employee | No withholding rule | Withheld from the date of filing until the IRD's letter of release is produced |
| Filing | Paper or e-filing | Paper or e-filing |
Ask the leaver one question first
The choice turns on whether the person is leaving Hong Kong. The IRD tells employers to ask the employee whether they will leave Hong Kong after the employment ends, and to ascertain the expected date of departure[2]. If they are staying, it is an IR56F. If they are going, it is an IR56G, and the withholding rule applies.
Two IRD examples
An employee whose employment ends on 4 July 2026 and who is staying in Hong Kong: the employer files one copy of a completed IR56F, or files it electronically, on or before 4 June 2026, and gives the employee a copy[2].
An employee whose employment ends on 4 July 2026 and who leaves Hong Kong on 8 July 2026 to study abroad: the employer files the IR56G in duplicate on or before 8 June 2026, counted from the departure date, and from the date of filing withholds all amounts due, including salary and commission[2]. The employer advises the employee to obtain tax clearance from the IRD before leaving[2].
The IR56G withholding rule
From filing the IR56G until the employee has made tax clearance and produces a letter of release issued by the IRD, you should withhold all amounts due to be paid to them, including salaries, commission, bonus and reimbursement of rent or expenses[2]. Once the taxes are settled the IRD issues the letter, and you may then release what you held back[2]. An employee who wants the letter at once can pay the tax at a post office counter and take the receipt to the IRD's Collection Office, where preparing the letter normally takes 30 to 40 minutes[2].
What both forms report
Both forms report payment in lieu of notice accruing on or after 1 April 2012[3]. Once you have filed an IR56F or IR56G for someone, do not file an IR56B for them for the same year of assessment: reporting the same income twice may lead to it being taxed twice[2][1]. If the employee leaves early in a new tax year before the IR56B for the previous year has gone in, both forms are needed: in the IRD's example of a resignation on 30 April 2026, an IR56B for 2025/26 and an IR56F for 1 to 30 April 2026[3].
The MPF side of a leaver
The tax forms do not tell the MPF system anything. The employer must also notify the eMPF Platform within 10 days after the last day of the calendar month in which the employment ended, stating the date it ceased[4]. The MPFA can impose a financial penalty for failing to notify: HK$5,000 for the first failure, HK$10,000 for the second and HK$20,000 for subsequent failures[5]. Casual employees enrolled in an Industry Scheme are outside this notice[4].
Checklist when someone resigns
- Ask whether they are leaving Hong Kong, and when.
- Diary the IR56F or IR56G date one month ahead of the last day or the departure.
- For an IR56G, hold back final pay until the letter of release arrives.
- Give the employee a copy of the form[1], and notify the eMPF Platform.
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.