{"id":25263,"date":"2024-11-21T00:01:23","date_gmt":"2024-11-21T00:01:23","guid":{"rendered":"https:\/\/www.genacct.com\/ir56g\/"},"modified":"2026-06-24T09:47:53","modified_gmt":"2026-06-24T09:47:53","slug":"ir56g","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/ir56g\/","title":{"rendered":"Tax clearance requires IR56G! What is the IR56G form? Includes download link and an employer step-by-step guide"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\tWhat is IR56G? IR56G is an employee tax clearance form, formally titled “Notification by an Employer of an Employee Who Is About to Depart from Hong Kong”. The employer must submit it to the Inland Revenue Department (IRD) one month before the departing employee leaves Hong Kong for an extended period, to notify the IRD that the employee needs to complete tax clearance procedures. It includes the employee\u2019s income for the relevant year of assessment, enabling the IRD to calculate the employee\u2019s tax accurately. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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IR56G completion guide for employers<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tEmployers should note the submission deadline for IR56G, the fiscal year for the employee\u2019s departure tax filing, and complete the following 9 key items:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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1. Employee\u2019s departure date<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tEnter the date the employee will leave Hong Kong, and it must be a date at least one month after the submission of Form IR56G.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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2. Employee details<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tThe employee\u2019s Chinese and English name, latest residential address, tax file number (if any), and Hong Kong ID or passport number.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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3. Marital status and spouse details<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tSelect single\/unmarried. If the employee is married, spouse details must be provided.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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4. Position held<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tBased on the employment contract or the current position held, e.g., Sales Manager, Teacher, Clerical Officer, etc.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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5. Period of employment<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tFrom 1 April of the fiscal year in which IR56G is submitted up to the termination date. For example, if the employee\u2019s termination date is 6 March 2025, you should report the 2024\/25 fiscal year, and the period of employment is 1 April 2024 to 6 March 2025.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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6. Total income<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tWages from 1 April up to the termination date, including salary, basic pay, commission, bonus, allowances, etc.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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7. Other information<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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MPF, payment in lieu of notice, rental allowance, other remuneration, etc. must also be reported. You may refer to another article on General Accounting\u2019s BLOG about completing BIR56A and IR56B: Employer\u2019s Tax Return Guide<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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8. Estimated amount of money to be withheld from salary<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Remember: Item 15 of IR56G is very important!<\/strong><\/p>

“Have you withheld any money (including money to be paid) in accordance with section 52(7) of the Inland Revenue Ordinance?”
You must tick “Yes” and enter the estimated amount. Under section 52(7) of the Inland Revenue Ordinance, the employer must withhold the employee\u2019s salary until the employee completes the departure tax clearance procedures and the employer receives the Letter of Release issued by the IRD. Only then may the employer pay the final salary to the employee.<\/p>

Source: About to Leave Hong Kong \u2013 Tax Obligations for Employers and Employees<\/span><\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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9. Reason for leaving Hong Kong<\/b><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tFor example: emigration, returning to the place of origin, transfer to work in another country, or a working holiday, etc.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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More details: Employer\u2019s Tax Return (IR56G) Completion Guide<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Download IR56G and submission methods<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Employers may download the Notification by an Employer of an Employee Who Is About to Depart from Hong Kong<\/a><\/span><\/strong> from the IRD website, or complete Form IR6163 to request the IR56G tax clearance form from the IRD. After completing and signing the form, submit it in person to the IRD one month before the employee leaves Hong Kong.<\/p>

Further reading: Employers\u2019 Reporting Obligations<\/a><\/span><\/strong> | IR56M Completion Guide<\/span><\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Submit IR56G online<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Employers may also log in to the Employer e-Filing platform via an eTax account<\/a><\/span><\/strong> to complete and submit the IR56G tax clearance form online.
The authorised signatory must authenticate and sign the Notification by an Employer of an Employee Who Is About to Depart from Hong Kong via an eTax account using an eTax Password, a GovHK Password, a recognised personal digital certificate, or an iAM Smart+ account.<\/p>

Source: Employer e-Filing<\/span><\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Key points to note for the IR56G employee tax clearance form<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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1. A signed original employee tax clearance form must be submitted; photocopies are not accepted2. Provide the employee with a completed copy of IR56G for tax clearance purposes3. If the employee\u2019s total income changes after submission, submit an “Additional IR56G” to amend the information4. The form must be signed by a director, partner, proprietor, senior officer, or manager<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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What is Form IR56G, and under what circumstances must an employer submit it?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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IR56G<\/span><\/strong>(full title: Notification by an Employer of an Employee Who Is About to Depart from Hong Kong) is a statutory form required by the Hong Kong Inland Revenue Department. When an employee intends to<\/span>leave Hong Kong permanently<\/span><\/strong>, or<\/span>leave Hong Kong for more than one month<\/span><\/strong>, the employer must submit this form to the IRD to notify the authority to process departure tax clearance for the employee. This ensures the employee settles all Salaries Tax payable before departure.<\/span><\/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

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When should an employer submit IR56G?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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According to IRD requirements, the employer must submit Form IR56G at least<\/span>1 month before the employee\u2019s expected departure date<\/span><\/strong>.<\/span><\/div>
  • How to calculate<\/span><\/strong>: If the employee is expected to leave Hong Kong on 30 June, the employer must submit it no later than 30 May.<\/span><\/li>
  • Submission methods<\/span><\/strong>: Online submission via the \"eTax\" platform is recommended, or you may mail\/submit the paper form in person to the Tax Centre.<\/span><\/li><\/ul><\/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
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    After submitting IR56G, must the employer withhold the employee\u2019s salary?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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    Yes. This is mandatory.<\/span><\/strong> Under section 52(7) of the Inland Revenue Ordinance, once IR56G is submitted, the employer must<\/span>withhold<\/span><\/strong>any amounts payable to the employee (including final salary, bonus, payment in lieu of notice, etc.).<\/span><\/div>
    • When can it be paid?<\/span><\/strong> The employer must wait until the IRD issues a<\/span>Letter of Release<\/span><\/strong> before releasing the withheld amounts to the employee.<\/span><\/li>
    • Risk alert<\/span><\/strong>: If the employer releases the payment without IRD approval, the employer may be liable for the employee\u2019s outstanding tax.<\/span><\/li><\/ul><\/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
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      If IR56G has already been submitted, is it still necessary to file the year-end IR56B for that employee?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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      No.<\/span><\/strong> If you have submitted Form IR56G for an employee who has resigned and left Hong Kong within the same year of assessment (i.e., 1 April to 31 March of the following year), you<\/span>do not need<\/span><\/strong> to file the annual IR56B for the same employee. This avoids duplicate reporting of remuneration information.<\/span><\/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

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      What are the key points to note when completing Form IR56G?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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      When completing IR56G, in addition to the employee\u2019s basic personal details and total income, please pay particular attention to the following two points:<\/span><\/div>
      • Departure date<\/span><\/strong>: The expected departure date entered must be<\/span>1 month after<\/span><\/strong> the form submission date.<\/span><\/li>
      • Amount withheld<\/span><\/strong>: For item 15, \"whether any amount has been withheld\", you must tick<\/span>\"Yes\"<\/span><\/strong> and enter the estimated amount to comply with legal requirements.<\/span><\/li>
      • Employee copy<\/span><\/strong>: After submission, the employer must provide the employee with a<\/span>copy<\/span><\/strong> of the completed IR56G, which is a required document for the employee to complete tax clearance procedures at the IRD.<\/span><\/li><\/ul><\/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
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        What if the employee\u2019s departure date or salary changes after submitting IR56G?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
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        If, after submitting the form, you find that the employee\u2019s expected departure date is postponed, or the actual total income differs from the estimate, the employer should submit an<\/span>\"Additional IR56G\"<\/span><\/strong> to the IRD as soon as possible to amend the relevant information and ensure the tax clearance amount is accurate.<\/span><\/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

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