Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Salaries Tax  - Employer's obligations

An employer is required to notify  the Revenue of a new employee who is likely to be chargeable to Salaries Tax. That is his annual income larger than the basic allowance. The  notification should be made in the form IR56E. The time limit for the notification is three months after the appointment date.

An employer is required to  deliver a form IR56B to  the Revenue in respect of every employee who is likely to be chargeable to Salaries Tax  every tax year. The time limit is stated in the Revenue's letter annexed with the forms,  usually one month of the letter.

An employer must notify the Revenue of the termination of employment of an employee who is chargeable to Salaries Tax.  The  time limit for the notification is  at least one month before the termination. The  notification should be made in the form IR56F.

An employer must notify the Revenue of an employee who is about to leave Hong Kong for more than a month. The  notification should be made in the form IR56G. The time limit for the notification is at least one month before the date of departure. This notification is  not required if the employee  frequently travels in and out Hong Kong during his course of employment. After the notification, the employer cannot pay the employee without the permission of the Revenue.

The above provisions also apply to a person who is deemed to be employed under Section 9A of IRO or an office holder liable to Salaries Tax under Section 8.

Employers are required to report the employee's income even if it consists of a variable commission.

Free lance broker who does not have a fixed office and master-servant relationship with the company hiring them is treated as carrying on a business  chargeable to Profits Tax.  Nevertheless, the Revenue still requires the company to  file quasi Employer's Return  IR56M to report the sum paid to them.

The Revenue may impose penalty or take legal action against those employers who do not comply with the legal requirements.

 

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