What is the deadline for the employer's return (BIR56A and IR56B) in Hong Kong?
The IRD normally issues the Employer's Return (BIR56A) on the first working day of April, and you must file it within one month of issue together with a Form IR56B for each employee. For the year ended 31 March 2026 the forms were issued on 1 April 2026. Employers must keep payroll records for at least 7 years.
Every employer in Hong Kong, including a company with only one director on payroll, reports pay to the 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.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.52
- Inland Revenue Ordinance (Cap. 112), s.80(1)
Sources
Applies to Year ended 31 March 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- What is the filing deadline for the Hong Kong profits tax return?The due date is printed on page 1 of the return, normally one month from issue. First-time recipients get 3 months, and e-filers under the e-notice get 2 months. Represented taxpayers usually get later dates under the Block Extension Scheme, depending on the accounting year-end.
- How does the Block Extension Scheme work for profits tax returns (N, D and M codes)?With a tax representative, the due date depends on your accounting year-end code. For 2025/26: N code no extension; D code (December) 31 August 2026 on paper, 2 October 2026 if e-filed; M code (1 January to 31 March) 30 November 2026 on paper, 30 December 2026 if e-filed. The D and M dates were later extended from 17 August and 16 November.
- When must I notify the IRD that I have hired a new employee (IR56E)?Within 3 months of the employee starting work, an employer must give the IRD Form IR56E for a new employee who is likely to be chargeable to salaries tax. Give the employee a copy of the form. A fine of up to HK$10,000 can follow if you fail to file without reasonable excuse.
- What must I file when an employee resigns or leaves Hong Kong (IR56F and IR56G)?File IR56F at least 1 month before an employee's employment ends. File IR56G at least 1 month before an employee is due to leave Hong Kong for more than a month. After IR56G, do not pay money or money's worth to that employee for one month from the notice without the Commissioner's written consent.
- Do I have to tell the IRD I am chargeable to tax if I have not received a return?Yes. Anyone chargeable to profits, salaries or property tax who has not received a return must notify the IRD in writing within 4 months after the end of the basis period for that year of assessment. A person who ceases a business must notify the IRD within one month of ceasing.