The IRD's list for 2025/26
For the Employer's Return for 2025/26, the IRD lists four kinds of employee you have to report on Form BIR56A and Form IR56B[1]. The amount test applies only to single employees; the other three are reported whatever they were paid.
| Employee | Report on IR56B? |
|---|---|
| Single and paid an annual income of HK$132,000 or more | Yes |
| Married | Yes, regardless of amount |
| Part-time staff | Yes, regardless of amount |
| Director | Yes, regardless of amount |
The married and part-time rows cover people whose full tax position you cannot see. The IRD's examples: if a married employee's income is below the basic allowance and the spouse's income is unknown, or a single part-timer may have other employment, the employer still reports them[1]. A charity is no exception: it reports all its part-time assistants, single and married, regardless of the amount paid[3].
Who counts as an employee
For this purpose employees include full-time and part-time staff, residents and non-residents, people working in or outside Hong Kong, and staff seconded to a Hong Kong company by an overseas parent or subsidiary[4]. You also report directors and people who receive a pension from you[4]. An employee who worked mostly abroad is still reported if their income is above the limit, with any explanation in the remarks item[2].
A person who provides personal services under employment-like conditions through a service company they own can be a "relevant individual" under section 9A of the Inland Revenue Ordinance, and is reported on IR56B even though you paid the company[4][5].
Who is not on an IR56B
- The proprietor or a partner of an unincorporated business, or their spouse[3].
- Shareholders receiving dividends, which are not taxable; directors' salaries and fees are reported[3].
- Employees of a subsidiary: each employer named in the employment contract files its own return[3].
- Anyone you already reported on an IR56F or IR56G for the same year[2].
- Freelancers and sub-contractors who are not employees; payments to them above the reporting levels go on Form IR56M instead[5].
What the IR56B reports
The IR56B covers the year from 1 April to 31 March, even if your accounts close on another date[3]. Report the full remuneration accrued to the employee, whether or not they will claim an exemption, and state it in Hong Kong dollars even if you paid in another currency[2]. Tips distributed to employees are included[3], and so are payments in lieu of notice for the year ended 31 March 2026[3].
The IRD's own example of a leaver: an employee who resigned on 30 April 2026 with no IR56B yet filed is reported on an IR56B for 2025/26 up to 31 March 2026, and on an IR56F for 1 to 30 April 2026[3].
How and when it is filed
IR56Bs go in with the BIR56A within 1 month from the date the BIR56A was issued[2]. Paper IR56Bs must be the IRD's own form, downloaded or obtained from Fax-A-Form, printed on white plain A4 paper[2]; you cannot print a look-alike[3]. The IR56 Forms Preparation Tool can prepare the annual IR56B data file from 1 March each year, and the e-filing services take the records online[2]. After filing, give each employee a copy of their IR56B[2] so they can complete their own tax return correctly[1].
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.