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    Home > Frequently Asked Questions  > Employers - FAQ

 

General

1.

Q:

We close our accounts on 31 December. Can we file form IR56Bs in accordance with our accounting date?

A:

No. The basis period for Salaries Tax runs from 1 April of the current year to 31 March of the succeeding year. Hence, form IR56Bs must be completed for the relevant year ended 31 March.

2.

Q:

We have reported our new business address in the box provided in form BIR56A. Is it necessary for us to notify the Business Registration Office of our new business address as well?

A:

If you have provided a new business address in form BIR56A, there is no need to file a separate notice with the Business Registration Office. However, you should notify the Business Registration Office of any subsequent changes of address in accordance with the Business Registration Ordinance.

3.

Q:

We are a holding company. Should we include employees of our subsidiaries in our Employer's Return?

A:

No. The obligation to file employer's returns (form IR56Bs) rests with the employer shown in the respective employment contract. You and your subsidiaries should file separate employer's returns.

4.

Q:

Is it necessary to report the income paid to shareholders/directors of a limited company? How about the income paid to proprietor or partners of an unincorporated business?

A:

You need not report dividends paid to shareholders of a limited company because dividends are not taxable. On the other hand, salaries and directors' fees received by directors are chargeable to Salaries Tax and should therefore be reported by means of form IR56B.

It is not necessary to file form IR56B for the proprietor /any partner of an unincorporated business or his spouse. The remunerations paid to such person are not allowable deductions under the Inland Revenue Ordinance and have to be adjusted in computing the profits chargeable to Profits Tax.

5.

Q:

Can I print my own form IR56B, the format of which is the same as those issued by the Inland Revenue Department to the employers?

A:

No, you cannot print your own paper form IR56B. If you wish to submit paper form IR56B, you must use the form IR56B provided by the Inland Revenue Department (IRD). You can also download the form by click here; or obtain it from 'FAX-A-FORM' Service (2598 6001).

6.

Q:

I am the responsible person of a charitable organization. Do we need to make an employer's return for our part-time assistants?

A:

Yes, even when your organization is entitled to exemption from registration under the Business Registration Ordinance and/or payment of Profits Tax, your reporting requirements are the same as other employers. You have to report the remuneration paid to all part-time assistants, both single and married persons (regardless of the amount paid). If you have not received BIR56A and IR56B forms by mid April, you can contact us for the forms. You can inform us by completing the IR6163 and send the completed form to the IRD by mail or by fax. The forms will be sent to you once the Employer's file has been opened. IR6163 can also be obtained through the 24-hour Fax-A-Form Service (2598 6001).

7.

Q:

I work in the Personnel Department of a big company. Our company has employed 5 Country A citizens with permits to work in Hong Kong. They arrived last month and had gone to the Immigration Department to register for Hong Kong Identity Cards. They told me that a Hong Kong Identity Card number has been allotted to each person – but the physical Identity Card is pending issue. Should I report their HK Identity Card numbers or their passport numbers on the form IR56E?

A:

The purpose of the passport number and the HK Identity Card number is to help identify the taxpayer. To avoid the opening of double tax files for the same employee, you should supply the HK Identity Card number in Part 2 of form IR56E. However, if the employee does not have a Hong Kong Identity Card number when you prepare the IR56E, you can fill in his/her passport number and place of issue. You then have to follow up with the employee. You should, soonest possible, write in to inform the IRD to update his/her personal records when the Hong Kong Identity Card number of the employee is known.

8.

Q:

An employee resigned on 30 April 2017 without giving notice. My company has not yet filed any IR56B in respect of his remuneration. Which form should be used, should I file IR56B, or IR56F?

A:

In the circumstance described by you, you should file the following forms in respect of this employee, namely:

(i) an IR56B for year of assessment 2016/17 covering the period up to and including 31 March 2017; and
(ii) an IR56F covering the period from 1 April 2017 to 30 April 2017.

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Income

9.

Q:

Under the terms of the employment contract, we refunded the full amount of rent paid by an employee. Should we report only the amount of "rent refunded to employee" in item 12 of the form IR56B?

A:

No. Apart from reporting the amount of "rent refunded to employee", the column for "rent paid to landlord by employee" must be completed. Even if the two amounts are the same, the column for "rent paid to landlord by employee" should not be left blank or inserted with an "X".

10.

Q:

We run a restaurant and we distributed tips received from customers to our employees on irregular basis. Is it necessary to report the amount of tips in form IR56Bs?

A:

Yes. Tips are subject to Salaries Tax as part and parcel of the income of the employees. The amounts distributed to them should therefore be reported in item 11(k) of the form IR56B.

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Holiday Journey Benefits

11.

Q:

Employee A took a business trip to England for 8 days. Employer B paid his air ticket, accommodation and meal expenses. At the end of the business trip, he extended his stay for 3 days for sightseeing. Employer B also paid additional accommodation and meal expenses for these 3 days. Whether the additional accommodation and meal expenses were taxable as Employee A's income?

A:

Where a trip is taken partly for business and partly for holiday, the IRD will look at the immediate purpose of the trip and will refrain from taxing the benefit if the holiday element is merely incidental to a business trip. However, in cases where a clearly identifiable part of a journey is taken for holiday purpose, the expenses relating to that part of the journey will have to be ascertained and will be assessed as income of the employee. In the above scenario, the cost of additional accommodation and meal expenses for those 3 days should be taxable.

12.

Q:

Employer B offered a 3-days overseas brainstorming trip to her senior executives. Whether the trip expenses incurred were taxable?

A:

If brainstorming was the sole purpose of the trip, the trip expenses were not taxable. For record purpose, Employer B should retain details of the seminar itinerary, subsequent reporting on the topics discussed and participants' involvement, etc.

13.

Q:

Employer B organized a tour for her employees on a group basis. The group comprised employee A, his two family members and seven other employees. Whether the expenses incurred for the tour are taxable on the employees? If yes, how?

A:

The tour expenses would be taxable on the employees. Where the amount paid by the employer was not distinct and separable for individual employees, an apportionment on a head count basis might be adopted. As employee A joined the tour with his family members, his share of benefit should be greater than the seven other employees. In the absence of other more appropriate methods of apportionment, 3/10th of the tour cost should be allocated to employee A and 1/10th of the tour cost should be allocated to each of the seven other employees.

14.

Q:

Employer B purchased a package tour to be taken by Employee A for holiday. Employer B also paid for Employee A's visa fee and travel insurance premium. Apart from the package tour fee, should the visa fee and insurance premium be included as Employee A's taxable income?

A:

The amount paid by an employer in connection with a holiday journey is taxable income of the employee. The visa fee and insurance premium were paid in connection with Employee A's holiday journey. Thus they should also be reported.

15.

Q:

Employee A sent his son to Australia for studying in high school and got reimbursement from his employer for his son's airfare on the trip to Australia. Was the amount reimbursed taxable?

A:

As the trip was not for holiday purpose, the provisions on the taxation of holiday journey did not apply. However, the son's airfare was a private expense of Employee A. The reimbursement should be taxable as a perquisite.

For more information, please refer to Departmental Interpretation and Practice Notes No.41 - Salaries Tax - Taxation of Holiday Journey Benefits.

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About Termination Payment

16.

Q:

I left my employment on 15 March 2017. My employer did not work out my entitlements to bonus and commission and did not pay them to me until 30 April 2017. Are these receipts taxable, and if they are, in which year of assessment should they be included as my assessable income?

A:

Yes, they are taxable. Although these bonus and commission were paid to you in year of assessment 2017/18, they are regarded as income for the last day of your employment (15 March 2017) and are your assessable income for the year of assessment 2016/17.

17.

Q:

I resigned on 1 March 2017. As I was required to pay one month's salary in lieu of notice to my employer, I was not paid the salary for February 2017. For the year of assessment 2016/17, should I pay tax on my salaries for 10 months or 11 months?

A:

Your assessable income is salaries for 11 months. Furthermore, for tax purposes, you cannot claim to deduct the salary in lieu of notice paid by you as your expense. Hence, salaries for 11 months are assessable.

18.

Q:

On quitting my job my employer paid me a lump sum. I do not know how it was calculated. How would the Assessor assess me on this sum of money?

A:

You should report this sum of money in your Tax Return – Individuals. Then, on a separate sheet of paper, you could describe the circumstances under which it was paid to you. You should also supply a copy of all relevant documents (e.g. employment contract, notice of termination of employment and/or agreement to terminate service). The Assessor will examine the information supplied by you (and if necessary, will also ask your employer to furnish further information and computation) to determine if any part of the lump sum is non-taxable, such as the severance/long service payment that your employer is required to pay to you under the provisions of the Employment Ordinance.

19.

Q:

If I leave employment on 15 October 2017 and remain unemployed until 30 November 2017. May I be exempt from payment of Provisional Salaries Tax (“PST”) for year of assessment 2017/18?

A:

If you have already received your Salaries Tax assessment, you may apply for the holding over of the whole or a part of the provisional tax for year of assessment 2017/18. To do so, you have to submit an application in writing, stating your actual income for the period from 1 April to 15 October 2017 and your estimated income from 16 October 2017 to 31 March 2018. Your application must be received by the IRD not later than 28 days before the due date for payment of tax.

In other situations, when you complete your Tax Return – Individuals, you should state in your return the period of unemployment. The Assessor will consider your statements and compute the tax demand appropriate to your situation.

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Payments in lieu of notice

20.

Q:

Why payments in lieu of notice were not assessed to tax previously? Why does the department start to assess to salaries tax payments in lieu of notice accruing on or after 1 April 2012?

A:

In 2011, the Court of Final Appeal has clarified that payments in lieu of notice contractually agreed are income from employment and chargeable to tax under the Inland Revenue Ordinance. The department is obligated to follow the judgment of the Court of Final Appeal as from the year of assessment 2012-13 onwards and will charge to salaries tax payments in lieu of notice which accrue on or after 1 April 2012. Payments in lieu of notice contractually agreed include sums made by employers to employees under section 7 of the Employment Ordinance. Therefore, employees who receive such payments in lieu of notice as from 1 April 2012 onwards are chargeable to salaries tax.

21.

Q:

Has the department changed its assessing practice on payments in lieu of notice?

A:

The department administers the law as clarified by the Court of Final Appeal, i.e. contractual payments in lieu of notice are chargeable to salaries tax.

22.

Q:

On which date will payments in lieu of notice become assessable to salaries tax?

A:

Payments in lieu of notice which accrue on or after 1 April 2012 will be assessed to salaries tax.

23.

Q:

When does the sum accrue if the employer terminates the employment contract by agreeing to pay the employee a payment in lieu of notice but the payment is made sometime later?

A:

The sum accrues on the date when the employer's agreement to pay the payment in lieu of notice becomes unconditional or on the date the employment is terminated, whichever is the earlier.

24.

Q:

Is the employer required to report payments in lieu of notice in the employer's return of remuneration and pensions for the year ended 31 March 2017?

A:

In the employer's return of remuneration and pensions for the year ended 31 March 2017, the employer is required to report payments in lieu of notice.

25.

Q:

Is the employer required to report payment in lieu of notice in the notification of an employee who is about to cease to be employed, i.e. Form IR56F?

A:

In the notification, the employer is required to report payment in lieu of notice which accrues on or after 1 April 2012 to the employee who is about to cease to be employed.

26.

Q:

Is the employer required to report payment in lieu of notice in the notification of an employee who is about to depart from Hong Kong, i.e. Form IR56G?

A:

In the notification, the employer is required to report payment in lieu of notice which accrues on or after 1 April 2012 to the employee who is about to depart from Hong Kong.

27.

Q:

What actions the department will take to ensure that all payments in lieu of notice accruing on or after 1 April 2012 are assessed to salaries tax?

A:

The department will examine the facts and circumstances of each case carefully to determine the date on which the payment in lieu of notice accrued. If the date of accrual of the payment in lieu of notice was wrongly provided, the department will consider taking penalty actions in accordance with the provisions of the Inland Revenue Ordinance.

28.

Q:

Are payments in lieu of notice compensation not assessable to salaries tax?

A:

Payments in lieu of notice are income from employment, not being in the nature of compensation. Since they are income paid under the express or implied term of an employment contract, they are assessable to salaries tax.

29.

Q:

If the contract is regulated by foreign law, would the taxability of payments in lieu of notice differ?

A:

The department would examine carefully the foreign law which regulates the employment, including the right to payments in lieu of notice. The sum will be assessed to salaries tax if it is an income from employment, whether paid under the express or implied term of an employment contract.

30.

Q:

Can the Commissioner exercise his discretion not to charge to salaries tax payments in lieu of notice?

A:

The Commissioner does not have the discretion. The Commissioner administers the law as clarified by the Court of Final Appeal. Payments in lieu of notice are assessable to salaries tax since they are income from employment, whether paid under the express or implied term of an employment contract.

31.

Q:

If the employee needs an early termination of the employment and pays payment in lieu of notice to the employer, can he deduct the amount as outgoings and expenses under salaries tax?

A:

Generally, deductions under salaries tax are restricted to expenses wholly, exclusively and necessarily incurred in the production of assessable income. Payment in lieu of notice made by an employee for early termination of employment with the employer is not accepted as allowable deduction in computing his chargeable income and is not deductible for salaries tax purpose.

32.

Q:

Why should the Commissioner assess to salaries tax payments in lieu of notice but not severance payment even though the obligations to make the two kinds of payment are both regulated under the Employment Ordinance?

A:

Severance payment on redundancy is the means whereby an employee is compensated for loss of employment through no fault of his own while payment in lieu of notice is an income from employment. Since the natures are different, the tax treatments are also different.

33.

Q:

Why should the Commissioner assess to salaries tax payments in lieu of notice accruing on or after 1 April 2012 but not earlier?

A:

In July 2011, a tax appeal to the Court of Appeal having direct relevance to the taxation of payments in lieu of notice was formally withdrawn. Salaries tax assessments for 2011/12 raised prior to the withdrawal are not disturbed since they have become final and conclusive. It is considered more appropriate to assess to salaries tax payments in lieu of notice which accrues on or after 1 April 2012, i.e. in the year 2012/13 and thereafter.

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Share Options

34.

Q:

Some of our former employees/directors had realized gains during the 12-months to 31 March Year X by the exercise of share options previously granted to them. Should we submit a form IR56B in respect of each person's realized gains?

A:

Yes, in respect of the gains realized, you should file a form IR56B for each person. You are required to --

  • report the amount of gains in item 11(j) of the form IR56B;
  • where there is only one exercise, assignment or release transaction, show the date of transaction as both the start date and the end date in item 10 (i.e., the space for inserting the period of employment); but
  • where there were more than one transaction, show the date of the first transaction as the start date and the date of the last transaction as the end date in item 10; and
  • append to the forms IR56B a control list showing, in respect of each former employee/director -
    • name & HKIC/passport number with place of issue; and
    • the sheet number of the relevant form IR56B.


N. B.
For any former employee who has ceased to earn income chargeable to Hong Kong Salaries Tax (such as by reason of retirement or departure from Hong Kong), you are required to file a form IR56B only when the gains realized during the year of assessment have exceeded the basic personal allowance for that year of assessment.

 

35.

Q:

If a new employee was conditionally granted a share option prior to commencement of his employment in Hong Kong and that option could only be exercised after rendering services in Hong Kong, is it necessary to report this information to the IRD? When to report? How to report?

A:

Yes, you are required to supply the information to the IRD. From the information given, it would appear that the employee concerned must be liable to Salaries Tax so that you would have to file a form IR56E  for him within 3 months after employing him. You should confirm in item 14 of the form IR56E that this new employee has been conditionally granted a share option that can be exercised after rendering services in Hong Kong. In addition, you are also required to supply a list, as an attachment to the form IR56E, showing details of :

  • the number and type of shares covered by the option;
  • the consideration (if any) paid for the grant of the option;
  • the consideration required to exercise the option; and
  • the period within which the option must be exercised.

 

36.

Q:

If an employee is about to leave Hong Kong for good but he has not exercised all the share options granted to him by our company or other corporations, do we need to report this information to the IRD? When to report? How to report?

A:

Yes, you are required to supply the information to the IRD.

You are required to confirm in item 19 of the form IR56G (Notification by an employer of an employee who is about to depart from Hong Kong) that that employee has share options not yet exercised, assigned or released. In addition, you should also state

  • the number of shares that can be exercised after termination of employment; and
  • the date on which the relevant share options were granted to that employee.


Subsequently when that employee has realized gains from the exercise, assignment or release of the share options, you will be required to report the amount of gains in form IR56B. Please see answer to question 34 for details.

For more information, please refer to Departmental Interpretation and Practice Notes No.38 - Salaries Tax - Employee Share Option Benefits.

Please click here for more details on taxation of share awards and share options.

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Filing of Computerized Employer's Return

37.

Q:

Our company keeps computerized accounts. Can I use diskettes, CDs, DVDs or USB storage device to file the employer's returns?

A:

Yes. To relieve the manual efforts of employers in preparing form IR56Bs, IRD encourages employers to prepare and submit employer's returns in computerized format in diskettes, CDs, DVDs or USB storage device. Employers may either develop their own software or use the IR56B Software provided by IRD. Details are described below. If the employer chooses submission through a removable storage device with examples quoted above, rather than submission via e-filing under eTAX, please note that it must submit a signed Form BIR56A and a signed control list generated by IR56B Software provided by IRD or self-developed software approved by IRD. The control list must be signed by the same authorized signatory as the one on Form BIR56A and please state his/her designation.

Method (1)  Employer's Self-developed Software
The data format and layout of the Form IR56B of the self-developed software must be forwarded to IRD for approval before use. Please contact the Computer Section of the Department at 183 5310 for details.

Method (2)  IRD IR56B Software
You may use the IRD IR56B Software operating under MS Windows Vista / 7 / 8 / 10 provided by the Department, free of charge, for installation to your computer.

The software can be downloaded from the Department's website.


For enquiries on the installation and operations of the software, please call 183 5311.

Using the software application in filing the Employer's Returns, the employers can dispense with the filing of paper copies of IR56Bs. However, you have to print and file a duly signed Control List containing the name, Hong Kong Identity Card number and total income of each employee in addition to the submission of a diskette, CD, DVD or USB storage device.

Please note that the storage device containing soft copy of IR56B records submitted to the IRD will be retained as source documents and NOT be returned.

There is a further alternative by Electronic Filing of Employer's Return where the computerized employer’s return can be submitted to IRD via e-upload.

38.

Q:

I have used the IR56B Software provided by IRD to prepare form IR56Bs. How do I prepare a burned CD or DVD to save the data files exported from the IRD IR56B software to a CD or DVD under MS Windows 7?

A:

Please click here for an illustration on how to save the data files exported from the IRD IR56B software to a CD / DVD under MS Windows 7.

39.

Q:

I have prepared the IR56B / IR56M records in computerized format and intended to save the records in a storage device for submission to IRD.  For security purpose, can I encrypt the IR56B / IR56M data file when submitting the data file to IRD?

A:

You can use 128-bit AES encryption to encrypt the relevant data file into a zip file format (“.zip” file) with your own designated password.  After the submission of the storage device containing the IR56B / IR56M records to IRD, you should send the password for decryption of the zip file to IRD via email to "taxctr2@ird.gov.hk" with the following details:- 

(a)    File No.: Your Employer’s File Number (e.g. 6A1-12345678)

(b)    Addressee: Assessor of DPC1/ HQ Unit

(c)    Subject of the email: Password for the Encrypted Data File

 

Please note that IRD do not accept submission of encrypted file in executable file format (“.exe” file) or encrypted file which needed to be decrypted by your designated executable program, even the designated executable program is also provided to IRD.

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Frequently Encountered Problems in using the IRD IR56B Software

40.

Q:

Dialogue box pops up alerting versions conflict with some system files of my computer during the installation of IRD IR56B Software. What should I do?

A:

Whenever you are advised of the versions conflict of system files during the installation of the IRD IR56B Software, please select to retain your own system files version (i.e. click the <Yes> button in the dialogue box to retain your system files version).

41.

Q:

Can the IRD IR56B Software work under a network system?

A:

The IRD IR56B Software is developed for the use in a stand-alone PC only but not on network system.  Employers are required to install the IRD IR56B Software in a stand-alone PC.

42.

Q:

What is the password for access to the data? Can I change the password?

A:

The default password is 'ird' in small letters and it is case-sensitive. Please refer to the Installation and Operation Guide for change of password. Please note that if you forget your new password, you will no longer be able to operate the software using the same data file. IRD cannot provide any assistance in retrieving your new password. In such case, you have to delete the old database 'ir56b.mdb' in your computer (the default location of the database please refer to the Installation and Operation Guide). Then re-install the IRD IR56B Software again. All the IR56B records have to be re-input afresh.

43.

Q:

What are the reasons for displaying only the input fields but not the buttons like <Create New Record>, <Print> etc. as shown in paragraph 5 of the Installation and Operation Guide ?

A:

The buttons are hidden under the Task Bar. Please perform the following: -

(a) Click the <Start> button on the Task Bar
(b) Select 'Setting', then 'Task List'
(c) Deselect (i.e. unclick) the 'Auto Hide'
(d) Click the <OK> button

44.

Q:

The IR56B hard copy was printed on two separate pages. Can they be printed on one page only?

A:

The IR56B is designed to be printed in graphic mode. You have to re-configure your printer settings and to select either: -

(a) Print true type as graphics, or
(b) Print true type as bitmap or the like as is appropriate for the case.

45.

Q:

I have completed the input of IR56B records and printed the Control List and IR56B records. However, it is found that the total number of employees per the Control List does not match with the number of employees of my company for whom IR56B records are prepared and IR56B hard copies for some employees are missing. What should I do?

A:

The irregularity may be due to the fact that some of the IR56B records are wrongly inputted as Additional / Replacement / Supplementary records. The <Print-All> function only prints all the original records of IR56Bs in the Control List. Please check each and every IR56B record ensuring that the appropriate IR56B record type

(Original/Additional/Replacement/Supplementary) has been selected for each employee.

46.

Q:

Where are my IR56B records stored and what is the name of the database file?

A:

The database of the IRD IR56B Software (Version 4.1 and 4.2), is normally stored under C:\ProgramData\HKSARG\IR56B\1.0.0.0\ir56b.mdb. You can always check it out with reference to the Note of 'Common data for IR56B records' which is prompted up after inputting the password.

However, the folder “C:\Program Data\” would not be displayed in “File Explorer” if the “Show hidden files, folders and drives” option is not selected. You may follow the steps below to change the “Folder Options” setting so that the hidden folder could be shown:-

For Windows 7

(i)     Please open “File Explorer”.

(ii)     Click “Organize” on the top left corner then choose “Folder and Search Options”.

(iii)     Select “Show hidden files and folders” under the “Advanced settings” in the “View” tag, then click “Apply” and “OK”.

(iv)    Folder “C:\ProgramData\” will be shown as a semi-transparent item.

For Windows 10

(i)     Please open “File Explorer”.

(ii)     Tick “Hidden items” in “Show/Hide” option of “view” tag.

(iii)     Folder “C:\ProgramData\” will be shown as a semi-transparent item.

For details, please refer to the Installation and Operation Guide.

47.

Q:

I have acquired a new computer. How can I migrate the old database to the new computer?

A:

Take the following steps :
(a) Make a copy of the old database 'ir56b.mdb' as a backup.
(b) Install the IRD IR56B Software Version 4.2 in the new computer.
(c) Copy the database 'ir56b.mdb' backup in (a) to the folder storing the database (default folder is C:\ProgramData\HKSARG\IR56B\1.0.0.0).
(d) Execute the IRD IR56B Software to check its correctness. You have to input the password used for the old database.
(e) Check the correctness of the input screen for common data.
For procedures to upgrade from Version 3.41/3.5 to Version 4.2 or from Version 4.0 / 4.1 to Version 4.2, you can refer to Appendix E and Appendix F of the Installation and Operation Guide respectively.

 

48.

Q:

I am using Windows 8 / 10 and during the installation of the IRD IR56B Software, it requires the installation of “.NET Framework 2.0”. What should I do?

A:

You can download the installation program of '.NET Framework 3.5' from the Microsoft website, as installing '.NET Framework 3.5' will also install ‘.Net Framework 2.0’.  Then you can install the IRD IR56B Software again.

49.

Q:

I have upgraded my computer system and a new computer is used, but I have erased the database in the old PC. What can I do to recover the old data?

A:

If soft copy of data files was retained in a diskette/CD/DVD/USB storage device created by using the<Export Data> button, you will find a file in the format of 'nnnnnnnn.mdb', where 'nnnnnnnn' is the business registration number of your company. Take the following steps to recover the old data from the diskette: -
  

(a) Copy the file 'nnnnnnnn.mdb' to a temporary folder and rename it as 'ir56b.mdb' .
(b) Install the IRD IR56B Software Version 4.2 in the new computer and run the application.
(c) You will be asked 'Do you have old database?'. Please answer 'Yes'.
(d) You have to locate the old database 'nnnnnnnn.mdb'. Then click 'Open'.
(e) Execute the IRD IR56B Software to check data correctness.


Please note that the 'nnnnnnnn.mdb' file is not identical to the original 'database ir56b.mdb' because additional / replacement / supplementary IR56B records are not included in the 'nnnnnnnn.mdb' file.

50.

Q:

I have installed the IRD IR56B Software and is inputting data. Can I use 'copy and paste' technique to copy the data, such as name and address, from other software for inputting to the relevant fields of the IRD IR56B Software?

A:

IRD does not recommend to use the 'copy and paste' technique for inputting the data to the IRD IR56B Software. Using such technique, some invisible keystrokes, such as 'Enter key', will also be copied and pasted in the relevant fields. This will cause errors in processing of the data file.

51.

Q:

My company has developed our own computer payroll system and would like to use the IRD IR56B Software. Can I use any means to export the data from our own system to the IRD IR56B Software data file so as to save the manual effort of data input?

A:

The IRD IR56B Software does not have the 'Import' function. Thus, you cannot export data from your payroll system to the IRD IR56B Software. However, you may develop your own software to prepare the computerized IR56B. Please note that prior approval for use of self-developed software must be obtained from the Department to ensure that all the specified requirements are met. For more information, please read the Requirement Specifications for submission of Annual Employer's Returns with Computerized IR56B Records Generated by Employer's Self-developed Software.

52.

Q:

I have to prepare the records of IR56B for more than one employers, how can I use the IRD IR56B Software to handle the IR56B records of different employers in the same computer?

A:

The IRD IR56B Software cannot be installed more than once in the same computer.

For preparing IR56B for different employers in the same computer, you have to end the IRD IR56B Software first and then relocate the database (i.e. 'ir56b.mdb') from the default folder to a different folder before you input employee's records of another employer.

For ease of identification of the employers, using meaningful name (such as name or business registration number of company plus the year involved) to create the relevant folder is recommended.

[Note: please see the Installation and Operation Guide of the IRD IR56B Software or Q46 for details to locate whereabouts of the IR56B records.]

53.

Q:

How can I input Chinese Character in MS Windows Vista / 7?

A:

Please refer to Appendix G of the Installation and Operation Guide of IR56B Software.

54.

Q:

I am using IRD IR56B Software and encounter problem of 'Insufficient Access Right'. What should I do?

A:

If you are the System Administrator, you may select the executable file (IR56BE.msi or IR56BC.msi), right click the mouse and choose 'Run as administrator'. Otherwise, please contact your System Administrator to grant you the appropriate Access Right.

55.

Q:

When completing IR56B record using the IRD IR56B Software, I am unable to see all the input boxes, such as boxes for inputting indicators for place of residence provided.  What should I do?

A:

This is because the text size setting of the screen display does not match with the setting of the IRD IR56B Software.  Please change the text size of the screen display in Windows by the following steps:

For Windows 7

  1. [Control Panel] -> [Appearance and Personalization] -> [Display] ; or
  2. [Control Panel] -> [Display] ; or
  3. Right-click the “Desktop”, and choose “Screen resolution” from the pop-up menu.  Then click “Make text and other items larger or smaller”.

For Windows 7

From the above screen display, select the button “Smaller – 100% (default)” and then click "Apply" to adjust the display scale to “100%”.  Afterwards log off the computer and log on again or restart the computer to effect the changes.

For Windows 10

  1. [Setting] -> [System] -> [Display] ; or
  2. Right-click the “Desktop”, then choose “Display Settings” from the pop-up menu.

For Windows 10

From the above screen display, drag the slider under “Change the size of text, apps, and other items” to the left hand side to adjust the display scale to “100%”, and then click "Apply".  Afterwards log off the computer and log on again or restart the computer to effect the changes.

Note
In some occasions, depending on the hardware of your computer, you may need to change the text size setting from “100%” to other scale, e.g. “125%”, so that the IRD IR56B Software can display and print properly.

56.

Q:

When printing the IR56B records using the IRD IR56B Software, I am unable to print the hard copy in full A4 size. What should I do?

A:

This is because the text size setting of the screen display does not match with the setting of the IRD IR56B Software.  For details on how to change the text size of the screen display in Windows, please see Question 55 above.

 

Completion of Form IR56M

57.

Q:

When completing the IR56M, if I do not know whether the recipient is a sole-proprietorship, partnership or unincorporated body of persons, should I fill in item 2 or item 3 of the form?

A:

If you do not know whether the recipient is a sole-proprietorship, partnership or unincorporated body of persons, please insert the name of business in item 3(a) and skip item 2 and 3(b).

58.

Q:

When completing the IR56M, if the recipient is a sole-proprietorship and I only know the Business Registration Number of the recipient, but do not know the name and Hong Kong Identity Card Number of the sole-proprietor, can I just complete item 3(a) and skip item 3(b)?

A:

Yes, if you only know the Business Registration Number of the recipient. you can just complete item 3(a) and skip item 3(b) of the IR56M.

 

Important Note:

(1) These are suggested solutions only. There is no guarantee that it will work on all computers as the hardware and software installed in each computer may be different from one to another. The Department will not accept any loss or damage incurred by its use.
(2) In case you are not an experienced computer user, please consult your computer technician or programmer before making any changes.

 

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