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.
IR56F: employment ending (including death). An employer about to stop employing a person who is likely to be chargeable to salaries tax must notify the IRD in writing at least 1 month before the person ceases to be employed (section 52(5)). Use Form IR56F, and give the employee a copy.
IR56G: employee leaving Hong Kong for good or a long period. If an employee who is chargeable to salaries tax is about to leave Hong Kong for more than a month, the employer must notify the IRD no later than 1 month before the expected departure (section 52(6)), using Form IR56G (two copies). This does not apply if the job requires the person to leave frequently.
Payment hold (section 52(7)). After giving notice under section 52(6), the employer must not make any payment of money or money's worth to the employee for one month from the date of the notice unless the Commissioner agrees in writing. This is meant to protect the tax. Plan final pay and bonuses around it.
Annual return. You need not file IR56B for such an employee for the same year if IR56F or IR56G has already been filed.
Practical tip: diarise the dates on resignation. Where the notice period is short, notify the IRD as soon as the leaving date is known. Penalties apply for non-compliance without reasonable excuse.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.52(5)
- Inland Revenue Ordinance (Cap. 112), s.52(6)
- Inland Revenue Ordinance (Cap. 112), s.52(7)
Sources
Applies to YA 2025/26 · 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.
- 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.
- 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.
- 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.