What is IR56G?
IR56G is the “notification to be completed by the employer regarding the employee’s departure from Hong Kong”, which is applicable when the employee leaves Hong Kong.
What is IR56F form?
IR56G form is also known as “Notification to be completed by Employer that the employee will depart from Hong Kong”. It applies to any employee who will leave the job and leave Hong Kong for a short period of time. Roughly the same as IR56F, the employer needs to submit the form to the Inland Revenue Department one month before the employee leaves Hong Kong.
Source: Inland Revenue Department
What information should be filled in the IR56G form?
- Filling in the information is basically the same as IR56F, plus a small number of employees leaving Hong Kong and whether they will return to Hong Kong;
- After submitting the IR56G and before the employee contacts the IRD to complete the tax clearance procedures, the salary of the employee must be withheld until the IRD issues the “Letter of Consent to Release”.
IR56G form template
Please refer to the IR56F form in English download link.
Notice of IR56G tax return
- For employees who are about to leave Hong Kong, the employer shall submit the form one month before the employee leaves Hong Kong (after submitting this form to the IRD, the employer shall not pay any money to the employee within one month);
- If the employer has already completed the IR56G form for the employee, it is not necessary to complete the IR56B form for the same salary income;
- The company must give the employee a copy of the completed IR56G form for reference;
- The company must remind the employee to contact the Inland Revenue Department for tax clearance procedures before leaving Hong Kong;
- If the employee has any stock options granted by the employer or any other remuneration that has not been exercised, allocated, or paid before the employee leaves Hong Kong, the Hong Kong employer is required to report the relevant amount to the Inland Revenue Department.
Best-recommended: Workstem one-stop cloud & human resources management platform includes a complete tax reporting function, not only helping you record employee join dates, payroll data, payroll history records, MPF contribution records, etc., but also custom income increase/decrease, and put it under different taxation rules. When the tax filing season comes, Workstem will help you generate and export all employees’ tax return XML documents with one click, and upload them to the eTax platform easily, allowing you to get through tax season with ease!