The IRD normally issues the Employer's Return (BIR56A) on the first working day of April. The 2025/26 returns were issued on 1 April 2026. You must file it within 1 month of issue, with an IR56B for each employee you need to report. The block extension scheme does not apply to employer's returns.
Who to report on IR56B (2025/26)
- Single employees paid HK$132,000 or more a year.
- Married employees, regardless of amount.
- Part-time staff, regardless of amount.
- Directors, regardless of amount.
If you have no employees to report, tick 'NO' and sign the BIR56A before filing. If you need to file IR56B but haven't received a BIR56A by mid-April, request one from the IRD.
Other notification forms
| Form | When |
|---|---|
| IR56E (new employee likely to be chargeable) | Within 3 months of the start of employment |
| IR56F (employee leaving, staying in Hong Kong) | 1 month before the cessation of employment |
| IR56G (employee leaving Hong Kong) | At least 1 month before the expected departure date. You must also withhold money due to the employee until the IRD issues a letter of release. |
Records
Keep payroll records for at least 7 years.
Related service: Accounting & Bookkeeping (From HK$1,000 / year). We can handle this for you, and the first consultation is free.
Frequently asked questions
When is the employer's return due?
Within 1 month from the date of issue of Form BIR56A. The 2025/26 returns were issued on 1 April 2026.
Can I use the block extension scheme for BIR56A?
No. The IRD states that the block extension scheme does not apply to employer's returns.
Do I need to report directors?
Yes. Directors must be reported on IR56B regardless of the amount paid.
Sources (official)
- IRD: Employers
- IRD: What tax obligations do I have as an employer?
- IRD Circular Letter: Block Extension Scheme for 2025/26 tax returns
This guide is general information, not professional advice. Government fees and deadlines can change, so check the official sources linked above.