{"id":24798,"date":"2026-04-16T04:01:40","date_gmt":"2026-04-16T04:01:40","guid":{"rendered":"https:\/\/www.genacct.com\/employers-return\/"},"modified":"2026-06-24T08:34:13","modified_gmt":"2026-06-24T08:34:13","slug":"employers-return","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/employers-return\/","title":{"rendered":"2026 Employer’s Return Guide: Differences Between BIR56A and IR56B, Filing Tutorial, Deadlines, and Penalties"},"content":{"rendered":"\t\t
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For companies operating in Hong Kong, the statutory “Employer’s Tax Season” falls between April and May each year. Whether you are a startup or an experienced business owner, failing to report or late submission of employee remuneration data can lead to heavy fines. This article, compiled by the professional team at General Accounting<\/strong>, helps you understand the differences and filing details of BIR56A and IR56B in one go.<\/p>

Quick Navigation: Core Information on Employer’s Returns<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t \u00a0 \u00a0 Employer’s Return (BIR56A\/IR56B) Key Information<\/title> \u00a0 <style> \u00a0 \u00a0 body { \u00a0 \u00a0 \u00a0 font-family: \"Microsoft YaHei\", sans-serif; \u00a0 \u00a0 \u00a0 background-color: #f9f9f9; \u00a0 \u00a0 \u00a0 margin: 20px; \u00a0 \u00a0 \u00a0 line-height: 1.5; \u00a0 \u00a0 } \u00a0 \u00a0 table { \u00a0 \u00a0 \u00a0 width: 100%; \u00a0 \u00a0 \u00a0 border-collapse: collapse; \u00a0 \u00a0 \u00a0 box-shadow: 0 2px 6px rgba(0,0,0,0.08); \u00a0 \u00a0 \u00a0 margin-bottom: 20px; \u00a0 \u00a0 } \u00a0 \u00a0 th { \u00a0 \u00a0 \u00a0 background-color: #e6f2ff; \/* \u6dfa\u85cd *\/ \u00a0 \u00a0 \u00a0 color: #333; \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 \u00a0 font-weight: 600; \u00a0 \u00a0 \u00a0 border: 1px solid #ccc; \u00a0 \u00a0 } \u00a0 \u00a0 td { \u00a0 \u00a0 \u00a0 padding: 14px 12px; \u00a0 \u00a0 \u00a0 border: 1px solid #ddd; \u00a0 \u00a0 \u00a0 vertical-align: top; \u00a0 \u00a0 \u00a0 text-align: left; \u00a0 \u00a0 } \u00a0 \u00a0 tr:nth-child(even) td { background-color: #ffffff; } \u00a0 \u00a0 tr:nth-child(odd) td { background-color: #fafafa; } \u00a0 \u00a0 @media (max-width: 600px) { \u00a0 \u00a0 \u00a0 th, td { padding: 10px 8px; font-size: 14px; } \u00a0 \u00a0 } \u00a0 <\/style> <\/head> <body> <table> \u00a0 <thead> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <th>Item<\/th> \u00a0 \u00a0 \u00a0 <th>Key Details<\/th> \u00a0 \u00a0 <\/tr> \u00a0 <\/thead> \u00a0 <tbody> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>Form Name<\/td> \u00a0 \u00a0 \u00a0 <td>BIR56A (Summary) & IR56B (Employee Details)<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>Year of Assessment<\/td> \u00a0 \u00a0 \u00a0 <td>From 1 April of the current year to 31 March of the following year<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>Date of Issue<\/td> \u00a0 \u00a0 \u00a0 <td>The first working day of April each year<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>Submission Deadline<\/td> \u00a0 \u00a0 \u00a0 <td>Within 1 month of issue (no extension allowed)<\/td> \u00a0 \u00a0 <\/tr> \u00a0 \u00a0 <tr> \u00a0 \u00a0 \u00a0 <td>Penalty Amount<\/td> \u00a0 \u00a0 \u00a0 <td>Up to HKD $10,000; standard fixed penalty starts from $1,200<\/td> \u00a0 \u00a0 <\/tr> \u00a0 <\/tbody> <\/table> <\/body> <\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9097825 uael-heading-align-left elementor-widget elementor-widget-uael-table-of-contents\" data-id=\"9097825\" data-element_type=\"widget\" data-settings=\"{"separator_bottom_space":{"unit":"px","size":0,"sizes":[]},"content_between_space":{"unit":"px","size":4,"sizes":[]},"toc_icon_size":{"unit":"px","size":20,"sizes":[]},"toc_icon_size_tablet":{"unit":"px","size":"","sizes":[]},"toc_icon_size_mobile":{"unit":"px","size":"","sizes":[]},"heading_text_align":"left","heading_bottom_space":{"unit":"px","size":"","sizes":[]},"heading_bottom_space_tablet":{"unit":"px","size":"","sizes":[]},"heading_bottom_space_mobile":{"unit":"px","size":"","sizes":[]},"separator_bottom_space_tablet":{"unit":"px","size":"","sizes":[]},"separator_bottom_space_mobile":{"unit":"px","size":"","sizes":[]},"content_between_space_tablet":{"unit":"px","size":"","sizes":[]},"content_between_space_mobile":{"unit":"px","size":"","sizes":[]}}\" 123456789=\"\" data-widget_type=\"uael-table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-toc-main-wrapper content-show\" data-headings=\"h2\" >\r\n\t\t\t<div class=\"uael-toc-wrapper\">\r\n\t\t\t\t<div class=\"uael-toc-header\">\r\n\t\t\t\t\t<span class=\"uael-toc-heading elementor-inline-editing\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\" >Table of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-toc-switch\" data-hideshow=\"yes\" data-is-collapsible=\"yes\">\r\n\t\t\t\t\t\t\t<span class=\"uael-icon fa\"><\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-separator-parent\">\r\n\t\t\t\t<div class=\"uael-separator\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-toc-toggle-content\">\r\n\t\t\t\t\t<div class=\"uael-toc-content-wrapper\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<ol data-toc-headings=\"headings\" class=\"uael-toc-list\" data-scroll=\"\" ><\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"uael-toc-empty-note\">\r\n\t\t\t\t\t<span>Add a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdff3c1 elementor-widget elementor-widget-heading\" data-id=\"bdff3c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is an Employer's Return?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35c3fde elementor-widget elementor-widget-text-editor\" data-id=\"35c3fde\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The full name of the Employer’s Return is the “Employer’s Return of Remuneration and Pensions.” It includes forms IR56B and BIR56A. It is used by employers to report the remuneration of part-time or full-time employees and directors who remained employed during the year of assessment (from April 1 to March 31 of the following year) to the Inland Revenue Department.<\/p><p>Further reading:<\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/employer-obligations\/\">[Employer’s Reporting Obligations] What is IR56H? A summary of employer tax obligations and form purposes<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/dividend\/\">[Hong Kong Company Dividends] Do I need to pay tax on dividends? Note the 4 major conditions for company dividend distribution! <\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2311afa elementor-widget elementor-widget-image\" data-id=\"2311afa\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"717\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/BIR56A_2026_FIN-717x1024.webp\" class=\"attachment-large size-large wp-image-24806\" alt=\"2026 Employer&apos;s Return BIR56A sample provided by General Accounting. This form is used to report employee remuneration for the period from April 1, 2025, to March 31, 2026. The content shows the steps for filling in the correspondence address, submission format (hard copy or electronic), and ticking the reporting thresholds.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/BIR56A_2026_FIN-717x1024.webp 717w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/BIR56A_2026_FIN-210x300.webp 210w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/BIR56A_2026_FIN-768x1097.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/BIR56A_2026_FIN.webp 884w\" sizes=\"(max-width: 717px) 100vw, 717px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c36e0e2 elementor-widget elementor-widget-heading\" data-id=\"c36e0e2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why must a company file taxes for its employees?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b652b42 elementor-widget elementor-widget-text-editor\" data-id=\"b652b42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is not only a legal responsibility but also the foundation of a company audit.<\/p><ul><li><strong>Tax Verification<\/strong>: Salaries are company expenses and employee income; the two must match, as this directly affects the company’s profit calculation and actual tax paid.<\/li><li><strong>Basis for Employee Tax Filing<\/strong>: The Inland Revenue Department (IRD) will issue individual tax returns (BIR60) to employees based on the IR56B information provided by the employer.<\/li><li><strong>Audit Necessity<\/strong>: Certified Public Accountants will require the Employer’s Return as supporting evidence for labor costs when preparing audit reports.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-380b175 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"380b175\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-252d579 elementor-widget elementor-widget-text-editor\" data-id=\"252d579\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\"><span style=\"color: #0000ff;\"><strong>[Company Tax Filing] Unlimited\/Limited Company Tax Tutorial | Latest Guide on Tax Rates, Fees, and Processes<\/strong><\/span><\/a><br \/><br \/><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/salary-tax\/\"><strong>How much salary is taxable? Salaries Tax Calculation, Personal Assessment, and Tax Allowance Cheat Sheet<\/strong><\/a><\/span><br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12e3c1d elementor-widget elementor-widget-heading\" data-id=\"12e3c1d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Differences Between BIR56A and IR56B<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f9df2a elementor-widget elementor-widget-text-editor\" data-id=\"9f9df2a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BIR56A can be understood as a summary of the employer’s tax reporting data, covering the number of IR56B forms, submission methods, company contact information, and signer details.<\/p><p>IR56B contains the individual detailed information for each employee of the company, including name, contact details, total salary, and other breakdowns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5b8804 elementor-widget elementor-widget-heading\" data-id=\"a5b8804\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who needs to report? (Reporting Thresholds)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75cb6d9 elementor-widget elementor-widget-text-editor\" data-id=\"75cb6d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>According to the Inland Revenue Ordinance, the following four categories of persons <strong>must<\/strong> be reported:<\/p><ol><li><strong>Single Persons<\/strong>: Annual remuneration of <strong>HK$132,000<\/strong> or more.<\/li><li><strong>Married Persons<\/strong>: Must be reported regardless of the amount of remuneration.<\/li><li><strong>Part-time Employees<\/strong>: Regardless of the amount of remuneration.<\/li><li><strong>Company Directors<\/strong>: Regardless of the amount of remuneration or director’s fees.<\/li><\/ol><p><strong>Professional Advice<\/strong>: Even if an employee’s salary is below the threshold, it is still recommended to report it to serve as the strongest evidence of the company’s salary expenses.<\/p><p>Further reading:<\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/joint-assessment\/\">[Joint Assessment] What are the benefits of joint assessment for couples? A guide to filling out tax forms for married persons <\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/personal-tax-itp-guide\/\">Latest Guide to eTAX Personal Tax Website (ITP): One-stop Tax Filing and Management<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e323222 elementor-widget elementor-widget-heading\" data-id=\"e323222\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical Tutorial: Guide to Filling Out BIR56A and IR56B<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9d621 elementor-widget elementor-widget-heading\" data-id=\"6b9d621\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">BIR56A: Summary of Employer's Return<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d51b6a elementor-widget elementor-widget-text-editor\" data-id=\"5d51b6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Step 1: Confirm the correspondence address; if it has changed, please fill in the new address.<\/li><li>Step 2: Tick whether the company has employees who need to be reported.<\/li><li>Step 3: Select the submission method (hard copy or electronic) and specify the number of IR56B forms.<\/li><li>Step 4: Signed and chopped by an authorized person (director, partner, or secretary, etc.).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff82ef elementor-widget elementor-widget-image\" data-id=\"6ff82ef\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"747\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/\u50f1\u4e3b\u5831\u7a05\u8868BIR56A\u8868\u683c\u6559\u5b78-747x1024.webp\" class=\"attachment-large size-large wp-image-24807\" alt=\"Employer&apos;s Return BIR56A Filing Template Tutorial: Includes four steps: verifying correspondence address, ticking employees to report, submission method, and signing.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/\u50f1\u4e3b\u5831\u7a05\u8868BIR56A\u8868\u683c\u6559\u5b78-747x1024.webp 747w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/\u50f1\u4e3b\u5831\u7a05\u8868BIR56A\u8868\u683c\u6559\u5b78-219x300.webp 219w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/\u50f1\u4e3b\u5831\u7a05\u8868BIR56A\u8868\u683c\u6559\u5b78-768x1053.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/\u50f1\u4e3b\u5831\u7a05\u8868BIR56A\u8868\u683c\u6559\u5b78.webp 802w\" sizes=\"(max-width: 747px) 100vw, 747px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcad67e elementor-widget elementor-widget-heading\" data-id=\"fcad67e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">IR56B: Individual Employee Remuneration Details<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9bec1d elementor-widget elementor-widget-text-editor\" data-id=\"a9bec1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When filling this out, please prepare the employee’s ID number, residential address, marital status, and remuneration details.<\/p><ul><li>Total Remuneration: Includes basic salary, bonuses, commissions, education subsidies, and the amount before MPF contributions are deducted.<\/li><li>Period of Employment: For the 2025\/26 year, this is from April 1, 2025, to March 31, 2026.<\/li><li>Housing Allowance: If quarters are provided, the lease must be stamped (duty paid).<\/li><li>Paid Outside Hong Kong: If the salary is not paid by a Hong Kong company, it must be declared in Part 13.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8f3cac elementor-widget elementor-widget-image\" data-id=\"c8f3cac\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"770\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026-770x1024.webp\" class=\"attachment-large size-large wp-image-24808\" alt=\"Employer&apos;s Return IR56B Individual Employee Remuneration Details Filing Guide: Tutorial on reporting employee name, ID, total salary, and period of employment.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026-770x1024.webp 770w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026-226x300.webp 226w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026-768x1021.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026-1155x1536.webp 1155w, https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/04\/IR56B\u8868\u683c\u6559\u5b78_2026.webp 1200w\" sizes=\"(max-width: 770px) 100vw, 770px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f4b124 elementor-widget elementor-widget-heading\" data-id=\"3f4b124\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mistake Prevention Guide: Common Employer Tax Filing Errors<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee127f0 elementor-widget elementor-widget-text-editor\" data-id=\"ee127f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many employers mistakenly believe that they “do not need to file an Employer’s Return” in the following situations, resulting in fines:<\/p><p>\u274c <strong>Company has no employees<\/strong>: You still must return BIR56A and tick “None.”<\/p><p>\u274c <strong>Company is in loss or has no operations<\/strong>: As long as you receive a tax return, you are obligated to fill it out and return it by the deadline.<\/p><p>\u274c <strong>Not employed for the full year<\/strong>: Employees who joined or left mid-year must also be reported based on their period of employment.<\/p><p>\u274c <strong>Non-local employees<\/strong>: As long as an employment relationship exists, reporting is required regardless of whether they are Hong Kong residents.<\/p><p>\u274c <strong>Part-time employees<\/strong>: Both full-time and part-time employees must be reported.<\/p><p>\u274c <strong>Paid as a Director<\/strong>: Directors are considered employees and must be reported based on director’s fees.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-033440d elementor-widget elementor-widget-image\" data-id=\"033440d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"1200\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20250327123138.webp\" class=\"attachment-full size-full wp-image-24805\" alt=\"Guide to Avoiding Common Employer Tax Filing Mistakes: Resolving questions on whether reporting is required if the company has no employees, records a loss, or has non-full-time employees.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20250327123138.webp 1080w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20250327123138-270x300.webp 270w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20250327123138-922x1024.webp 922w, https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/04\/20250327123138-768x853.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c21d56d elementor-widget elementor-widget-heading\" data-id=\"c21d56d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Points to Note When Filing Taxes for Employees<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-947d3b4 elementor-widget elementor-widget-text-editor\" data-id=\"947d3b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Deadline for Company to File for Employees: <\/strong>Within one month of the issue date of the BIR56A form.<\/p><p><strong>Keep Records for 7<\/strong><strong> Years: <\/strong>Employee salary payment details must be kept for at least 7 years.<\/p><p><strong>Verify Information: <\/strong>Check personal details and total salary with employees before submitting the tax return.<\/p><p><strong>Keep 2<\/strong><strong> Copies of Form 56B<\/strong><strong>: <\/strong>One for tax filing and another for the employee’s records.<\/p><p><strong>Departed Employees: <\/strong>Tax reporting is still required; send a copy of the 56B form to their address after completion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-321e2ec elementor-widget elementor-widget-heading\" data-id=\"321e2ec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What should I do if I don't receive the Employer's Return?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2a7af elementor-widget elementor-widget-text-editor\" data-id=\"1f2a7af\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Check if the company’s registered address is correct. If the business address has changed, you need to submit the <a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/2024\/er_change_address.pdf\" target=\"_blank\" rel=\"noopener\">Employer’s Notification of Change of Correspondence Address<\/a>.<\/p><p>Professional Tip: Employers have a responsibility to report employee tax returns. If you have employees, you should proactively contact a tax representative to apply for the Employer’s Return.<\/p><p>If the Employer’s Return is lost or missing, you can request a duplicate via the following link: <br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/ese\/efile\/er_webapply2\/apply.php\" target=\"_blank\" rel=\"noopener\"><strong>Duplicate of <\/strong><strong>Employer’s Return IR56A<\/strong><\/a>. A duplicate IR56A will be reissued to the <a href=\"https:\/\/www.genacct.com\/en\/registered-office-of-company\/\">company address<\/a> within approximately 3 working days.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2b589 elementor-widget elementor-widget-heading\" data-id=\"1f2b589\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Does the company need to file taxes for outsourced workers?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88cbb0f elementor-widget elementor-widget-text-editor\" data-id=\"88cbb0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, but for outsourced workers, commissions, or remuneration expenses where no employment relationship exists, you should fill out “IR56M – Notification by an employer of remuneration paid to persons other than employees.”<\/p><p>Further reading:<\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/ir56m\/\">What is IR56M? How to fill out IR6036B? Step-by-step tutorial (with form download links)<\/a><\/strong><\/p><p>Therefore, before filing for employees, a company should first clarify the relationship between the two parties\u2014whether it is an employment relationship or an outsourced worker\u2014before deciding whether to file IR56B, BIR56A, IR56M, or IR6036B.<\/p><p>If you have questions about employee tax filing, you should consult a professional accounting firm to avoid filling out the Employer’s Return incorrectly, which could lead to unnecessary trouble or fines.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caae334 elementor-widget elementor-widget-heading\" data-id=\"caae334\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Employer's Return Filing Templates and Download Links<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2326f0 elementor-widget elementor-widget-text-editor\" data-id=\"c2326f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/ir56b.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Download 2025\/26 IR56B Form<\/strong><\/span><\/a><\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/ir6163.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Download IR6163<\/strong><\/span><\/a><\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bir56a_completion_e.pdf\" target=\"_blank\" rel=\"noopener\"><strong>2025\/26 Employer’s Return (IR56A) Filing Template<\/strong><\/a><\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/ir56b_completion_e.pdf\" target=\"_blank\" rel=\"noopener\"><strong>2025\/26 Employer’s Return (IR56B) Filing Template<\/strong><\/a><\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bir56a_notes_e.pdf\" target=\"_blank\" rel=\"noopener\">Notes and Instructions for Form BIR56A<\/a><\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/ir56b_notes_e.pdf\" target=\"_blank\" rel=\"noopener\">Notes and Instructions for Form IR56B<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578cb84 elementor-widget elementor-widget-heading\" data-id=\"578cb84\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5be45d7 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"5be45d7\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-963' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">What to do if you don't receive the Employer's Return?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Please check if the registered address is correct. If lost, you can apply to the Inland Revenue Department for a duplicate (issued within approximately 3 working days).<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-df902fd\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-df902fd uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">Do outsourced workers (Freelancers) need to be reported? <\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes. However, if there is no employment relationship, IR56M should be filed instead of IR56B. Further Reading: <a href=\"https:\/\/www.genacct.com\/en\/ir56m\/\">What is IR56M? How to fill out IR6036B? Step-by-step filing tutorial<\/a><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-fa9788d\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-fa9788d uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">Can I apply for an extension for the Employer's Return?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>No, because this would affect the progress of the Inland Revenue Department issuing individual tax returns.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c6fb829\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-c6fb829 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Who can sign the Employer's Return?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Directors of limited companies, precedent partners or proprietors of unlimited companies, and senior officers or managers of the company.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-46e86ae\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-46e86ae uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">Does the total salary reported on IR56B include the employer's MPF contribution amount?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes, the total salary reported on the Employer's Return of Remuneration and Pensions is the monthly salary, which is the total amount before deducting the employer's MPF contributions.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-a45d80b\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-a45d80b uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">Do I need to report for non-local employees?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes, regardless of whether the employee is a Hong Kong resident, as long as there is an employment relationship, the employer must report their salary.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bc0f3 elementor-widget elementor-widget-html\" data-id=\"a1bc0f3\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/EXNRsG-qDmc?si=7C6lSkPT80t1bLh8\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dd5f99 elementor-widget elementor-widget-text-editor\" data-id=\"7dd5f99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>About Us<\/strong><\/p><p><strong>General Accounting has been established for over 20 <\/strong><strong>years and holds a Trust or Company Service Provider License (TC002940<\/strong><strong>).<\/strong> <strong>We provide professional services for employer tax returns, salary reporting, and audit consultation.<\/strong><\/p><ul><li><strong>Official Website: <\/strong><a href=\"https:\/\/www.genacct.com\/en\/\"><strong>https:\/\/www.genacct.com\/<\/strong><\/a><\/li><li><strong>Professional Services: Assisting with BIR56A\/IR56B<\/strong><strong> to avoid tax risks arising from late submission or incorrect filing<\/strong><strong>.<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f4335 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"36f4335\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c21278 elementor-widget elementor-widget-text-editor\" data-id=\"7c21278\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further Reading:<\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\">[Tax Deadlines] Cheat Sheet for Hong Kong Company and Individual Tax Return Deadlines and Extension Applications<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/payroll-418-468\/\">Hong Kong 468 Labor Law: A Comprehensive Guide for Employers and Employees on the Impact of the “418” to “468” Transition<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/abolition-offsetting-mpf\/\">[Abolition of MPF Offsetting] Analysis of the Impact and Cases of Abolishing MPF Offsetting for Long Service Payments\/Severance Payments<\/a><\/strong><\/p><p><strong><a href=\"https:\/\/www.genacct.com\/en\/tax-clearance\/\">[Tax Clearance Before Leaving HK] When to submit IR56G? A summary of tax clearance procedures for employees leaving Hong Kong and notes for employers<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22b43cb uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"22b43cb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions regarding \"IR56B Sample\"<br \/>General Accounting provides free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{"_animation":"zoomIn"}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{"step_next_label":"Next","step_previous_label":"Previous","button_width":"100","step_type":"number_text","step_icon_shape":"circle"}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"24798\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"2026 Employer's Return Guide: Differences Between BIR56A and IR56B, Filing Tutorial, Deadlines, and Penalties\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"24798\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm elementor-field-textual\" placeholder=\"IR56B Sample\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 uae-toc-hide-heading elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Would you like to learn about General Accounting\u2019s professional services?<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2409da6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2409da6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-226a133\" data-id=\"226a133\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b8753c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1b8753c\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"What is the difference between the \u201cEmployer\u2019s Return\u201d BIR56A and IR56B? What you need to know for the latest 2024 filing\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size- broken_link\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\">\n\t\t\t\t\t\tTax Filing Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2fc49b8\" data-id=\"2fc49b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5589b0a elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"5589b0a\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u6703\u8a08\u670d\u52d9.webp);\" role=\"img\" aria-label=\"Accounting and Auditing Services\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size- broken_link\" href=\"https:\/\/www.genacct.com\/en\/corporate-accounting-services\/\">\n\t\t\t\t\t\tAccounting Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3bbf969\" data-id=\"3bbf969\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6b99d7 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d6b99d7\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3487fd2\" data-id=\"3487fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624343c uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions regarding \"BIR56A Sample\"<br \/>General Accounting provides free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050ccaa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"050ccaa\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55c55a elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b55c55a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943c3c4 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"943c3c4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm broken_link\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tax Filing Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37bedc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37bedc2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c818994\" data-id=\"c818994\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>For companies operating in Hong Kong, the statutory “Employer’s Tax Season” falls between April and May each year. Whether you are a startup or an experienced business owner, failing to report or late submission of employee remuneration data can lead to heavy fines. This article, compiled by the professional team at General Accounting, helps you […]<\/p>\n","protected":false},"author":10,"featured_media":24542,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[126,125],"tags":[42,145,41,144,63,190],"class_list":["post-24798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax-filing","category-blogs","tag-bir56a","tag-ir56b","tag-employers-return","tag-190"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24798"}],"version-history":[{"count":10,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24798\/revisions"}],"predecessor-version":[{"id":26764,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24798\/revisions\/26764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24542"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}