Salaries tax
In Hong Kong, the employee is responsible for his/her personal salaries tax. The employer is not required to withhold salary tax from the employee's salary.
On the other hand, employers have the obligations to report the following employment information to the Inland Revenue Department
On the other hand, employers have the obligations to report the following employment information to the Inland Revenue Department
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Employment Condition
Commencement of employment
Still under employment as at 31 March (employer's return of remuneration & pensions) Cessation of employment Employee about to depart from Hong Kong |
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Form to Complete
IR56E
IR56B IR56F IR56G |
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Statutory period for Notification
Within 3 months (Section 52(4)
Within 1 month (Section 52(2) No later than 1 month before cessation (Section 52(5) No later than 1 month before departure and withhold money for tax clearance (Section 52(6) & 52(7) |
Information sources: Hong Kong Inland Revenue Department
For more details, please visit the Hong Kong Inland Revenue Department
