Employer's Return reporting for employee assigned to work overseas or to work in Hong Kong
Company carrying on business in Hong Kong is obliged to file Employer’s Return Form IR56B for all its employees, irrespective whether the employee rendered services in or outside Hong Kong, so long as their total income exceeded the reporting limit.
Employee assigned to work overseas
For the employee not working in Hong Kong, the employer may provide additional information in the remarks column (item 14 of the Form IR56B); e.g. the employee stationed in overseas location and had visited Hong Kong for less than a total of 60 days during the relevant year of assessment.
The employer should report the full remuneration accrued to the employee irrespective of whether the respective employee is entitled to claim exemption from Salaries Tax or not.
Employee partly paid by a non-Hong Kong company
Where an employee is partly paid by a non-Hong Kong subsidiary because of the services rendered outside Hong Kong for that subsidiary, the Hong Kong company should report in item 11 of the Form IR56B the aggregate amount of income paid by the Hong Kong company and the non-Hong Kong subsidiary. In addition, the amount paid by the non-Hong Kong subsidiary should be stated again in item 13 in Form IR56B.
Employee assigned to work in Hong Kong
When the employee is assigned or seconded to the Hong Kong office by the non-Hong Kong parent company, the employer to be named in item 1 of Form IR56B will be the Hong Kong company.