What is the deadline for the Hong Kong employer's return (BIR56A, IR56B)?

Every employer in Hong Kong, including a company with only one director on payroll, reports pay to the Inland Revenue Department (IRD) each year.

What to file

• BIR56A - the Employer's Return of Remuneration and Pensions. Tick "NO" and sign it if you had no employee or pensioner to report.
• IR56B - one for each employee (and each director who is paid), showing the year's income and benefits in HK dollars.
• IR56M - for payments to freelancers or sub-contractors with no employment relationship, with an accompanying form (IR6036B).

When. The IRD normally issues BIR56A on the first working day of April, and the return must be filed within one month from the date of issue. The forms for the year ended 31 March 2026 were issued on 1 April 2026.

Special cases

• You do not need to file IR56B for an employee if IR56F or IR56G has already been filed for the same year.
• If you should file an IR56B but do not receive BIR56A by mid-April, you can ask for one with Form IR6163.
• E-filing for employers is available.

Records and penalties. Keep payroll records for at least 7 years. An employer who fails without reasonable excuse to comply with the reporting requirements risks prosecution and a fine of HK$10,000.

Give a copy of each completed IR56 form to the employee.