Tax Filing for People other than your Employee

IR6036B and IR56M (known as Notification Of Remuneration Paid To Persons Other Than Employees) are the forms you have to submit to the IRD together with BIR56A.

In What Situation We need to File IR56M/IR6036B?

There are 2 situations we need to file:

  1. If remuneration we pay is in excess of $25,000 to people such as consultants or agents, etc, for the year before 30 March.
  2. If remuneration we pay is in excess of $200,000 to sub-contractors, for the year before 30 March.

Specimen of IR56M:
http://www.ird.gov.hk/eng/pdf/ir56m_completion_e.pdf

Specimen of IR6036B:
http://www.ird.gov.hk/eng/pdf/ir6036b_completion_e.pdf

Direct Keying Demo of IR56M
https://www.ird.gov.hk/eng/demo/erf/ersubmit_6036b/index.htm