BIR56A: How to File Employer’s Return in 2026

In this article

• 1. What is BIR56A Form?
• 2. Who Needs to File BIR56A?
• 3. When is BIR56A Due in 2026?
• 4. What Information Do You Need for BIR56A?
• 5. How To Fill BIR56A Form?
• 6. How Do You Submit BIR56A?
• 7. Can You Request More Time to File BIR56A?
• 8. What Happens if You File BIR56A Late?
• 9. Is BIR56A the Same as IR56B?
• 10. BIR56A Frequently Asked Questions

If you run a business in Hong Kong, you may receive a BIR56A form from the Inland Revenue Department (IRD) as part of your annual Employer’s Return. BIR56A might look complicated at first, but its purpose is actually simple. It acts as the employer’s declaration and cover form for the remuneration information you report to the IRD.

This guide explains what BIR56A is, who needs to file it, when it is due and how to submit it in 2026.

What is BIR56A Form?

BIR56A is the Employer’s Return of Remuneration and Pensions form issued by the Hong Kong IRD. It is submitted together with the relevant employee remuneration records, normally IR56B forms.

BIR56A includes information such as the employer’s details and the number of IR56B records being submitted.

Who Needs to File BIR56A?

Hong Kong employers that receive an Employer’s Return from the IRD should complete and submit it by the stated deadline. This obligation should not be ignored simply because the company:

• has only a small number of employees;
• has not started active business operations;
• has ceased operations; or
• has no employees to report.

If you receive BIR56A but have no employees whose remuneration needs to be reported, you should still complete the return as applicable rather than simply leaving it unanswered.

Employers should also pay attention to remuneration paid to company directors. A director’s remuneration may need to be reported even if the person is also an owner of the company.

Read also: IR56B: Hong Kong’s Essential Remuneration Reporting

When is BIR56A Due in 2026?

The IRD normally issues annual Employer’s Returns at the beginning of April. Employers generally have one month from the date of issue to submit the completed Employer’s Return. The exact deadline should therefore be checked on the return issued to your company.

For example, if your BIR56A is dated 1 April 2026, you would generally need to file the Employer’s Return within one month of that date.

What Information Do You Need for BIR56A?

BIR56A itself is primarily a summary and declaration. However, you should have your employee and payroll information ready before completing the Employer’s Return.

This can include:

• company name and employer file number;
• employee and director details;
• employment periods;
• salaries and wages;
• director’s fees;
• commissions and bonuses;
• allowances and benefits;
• housing benefits;
• pensions and retirement benefits;
• share awards or share options; and
• other remuneration that needs to be reported.

It is a good idea to reconcile the figures against your payroll and accounting records before filing. This helps reduce discrepancies between the Employer’s Return and the company’s financial records. A reliable payroll and accounting software would seamlessly simplify your job here. Get a free demo today!

How To Fill BIR56A Form?

BIR56A should reflect the Employer’s Return being submitted to the IRD. Before completing it:

1. Check the company details. Make sure the employer information and file number are correct.
2. Prepare the employee records. Complete the required IR56B forms or electronic records for employees and directors.
3. Check the number of IR56B records. The total reported on BIR56A should agree with the records being submitted.
4. Review the remuneration figures. Check salaries, benefits and other reportable payments against payroll records.
5. Complete the declaration. The return must be signed or verified by an appropriate authorised person, depending on the filing method.

Do not treat BIR56A as a replacement for IR56B. The two forms serve different purposes and are generally part of the same annual Employer’s Return process.

Read also: IR56 Forms for Employers in Hong Kong: A Brief Study

How Do You Submit BIR56A?

Employers can submit their Employer’s Return using the filing methods accepted by the IRD.

Can you file BIR56A online?

Yes, the IRD provides Employer’s Return e-Filing Services. Under the online mode, an authorised signer uses the relevant electronic account to complete the signing and submission process. Electronic filing can be particularly convenient if the company has multiple employee records to prepare.

Can you use mixed mode?

Yes, mixed mode separates preparation of the employee data from the final signing process. An appointed person can prepare and upload the relevant IR56 records. After a successful upload, the system generates a ‘Control List’ containing a transaction reference number and QR code. The authorised signer then signs and submits the Control List to complete the filing process.

Can you submit BIR56A on paper?

Paper filing is also possible where applicable. When filing by paper, make sure you use forms accepted by the IRD and follow the submission instructions shown on the Employer’s Return.

What if your company has no employees?

Receiving BIR56A does not necessarily mean that you have employee remuneration to report. If your company has no employees or other individuals for whom an IR56B is required, you should still respond to a BIR56A issued by the IRD and indicate the appropriate position on the return.

Do not simply ignore the form because the company has no staff. If you are a director of your own company, however, check whether your own remuneration needs to be reported before treating the return as having no employee records.

What if you did not receive a BIR56A?

Not every company necessarily receives an Employer’s Return every year. For example, the IRD may not issue one where it has previously been informed that the business has no employees or has inactive operations.

However, not receiving BIR56A does not automatically remove an employer’s reporting obligations. If your company paid or accrued remuneration that should be reported but did not receive an Employer’s Return, you should check the filing requirements with the IRD rather than waiting indefinitely for the form.

Can You Request More Time to File BIR56A?

If you cannot meet the filing deadline, you can apply to the IRD for an extension. An extension request should generally explain:

• your company name;
• employer file number;
• relevant year of assessment;
• how much additional time you need; and
• reason for requesting the extension.

Supporting information should be provided where appropriate. An extension should be requested rather than assumed. Until the IRD grants additional time, you should work on the basis of the original filing deadline.

What Happens if You File BIR56A Late?

Failing to submit an Employer’s Return on time can lead to IRD follow-up and potential penalties. Late or inaccurate filing can also create additional work if the IRD asks the company to explain differences between its Employer’s Return, payroll records and other financial information.

The simplest approach is to prepare the employee remuneration information early and leave enough time for a final review before submission.

Is BIR56A the Same as IR56B?

No, BIR56A and IR56B forms are different. This is one of the most common points of confusion. While BIR56A covers the employer’s overall submission, IR56B reports information for individual employees or directors.

There are also other IR56 forms used in particular situations:

These forms should not be used interchangeably. The correct form depends on what is being reported and when the reporting obligation arises.

BIR56A Frequently Asked Questions