Tax Filing IR56F/IR56G

Why Important?

For tax filing purpose, we have to submit IR56F or IR56G to Inland Revenue Department(IRD) within 1 month from termination of employment contract or departing Hong Kong.

What is the Difference between IR56F and IR56G ?

• IR56F (namely Notification By An Employer Of An Employee Who Ceases To Be Employed) is the form applicable to staff about to have employment contract terminated.

• IR56G (namely Notification By An Employer Of An Employee Who Is About To Depart From Hong Kong) is the form applicable to staff about to have employment contract terminated and also departing Hong Kong.

Submission before Termination of Employment Contract

We have to submit IR56F, "Notification By An Employer Of An Employee Who Ceases To Be Employed", to IRD one month before contract termination.

What Are The Required Information In Addition To Personal Particulars?

1. Date of cessation of employment contract
2. Reason of termination
3. Gross income from 1st April of current tax year to the date-of-termination
   (Not including severance payment/long service payment allowed under Employment Ordinance. Before deducting retirement contribution such as MPF)。

Sample IR56F: http://www.ird.gov.hk/eng/pdf/ir56f_e.pdf

If Employee Leaves HK After Contract Termination

If the employee will leave Hong Kong after the termination of contract, we need to submit two copies of IR56G, "Notification By An Employer Of An Employee Who Is About To Depart From Hong Kong" to IRD one month before employee departing Hong Kong.

Apart From Personal Particulars, What Else Are Needed For IR56G?

The required information is similar to IR56F, in addition to certain disclosures regarding employee's departure from Hong Kong, and whether the employee will return to Hong Kong.

Until the day the employee has cleared all tax obligations and can produce the "letter of release" issued by the IRD, we need to withhold all amounts payable starting from the date IR56G is filed.

How to Submit Tax Form IR56F/IR56G?

• IR56F: A completed tax form of IR56F can be sent to IRD directly, completed in the internet, or upload the XML file via eTax Mixed Mode
• IR56G: Two completed tax forms of IR56G can be sent to IRD directly, or completed in the internet.

Reference Materials

Employers' Responsibility Explained by IRD (1)
http://www.ird.gov.hk/eng/tax/ere.htm

Employers' Responsibility Explained by IRD (2)
http://www.ird.gov.hk/eng/tax/ere_obl.htm

Specimen of IR56F by IRD
http://www.ird.gov.hk/eng/pdf/ir56f_completion_e.pdf

Specimen of IR56G by IRD
http://www.ird.gov.hk/eng/pdf/ir56g_completion_e.pdf

Explanation: Chargeable and Non-chargeable Income
https://www.gov.hk/en/residents/taxes/salaries/salariestax/chargeable/

Electronic Filing of Employer's Return
http://www.ird.gov.hk/eng/tax/err.htm