Domestic helpers and drivers
2.	Q:	In my personal capacity, I have employed two domestic helpers and one driver. As their employer, do I have to report their income to the IRD?
	A:	The same reporting requirements apply to an employer in business and a non-business employer. Normally if the employee is single and his/her annual income does not exceed the personal allowance (for example, $100,000 for the year of assessment 2007/08), you do not have to report their remuneration. If the individual was employed for only part of the year; by proportion, you need not report if his/her income (including bonus) is less than $8,333 per month. However, please bear in mind that you have to report the remuneration (regardless of amount) paid to all part-time workers and married persons. Hence you should report the income for the domestic helpers and the driver if the above conditions are applicable to them. The above rules apply equally to employees who are non-residents but merely coming to work in Hong Kong. However, if you employ a foreign domestic helper who is married and paying her the standard monthly salaries as specified by the law, you do not need to report her income to the IRD if you are quite sure that her spouse does not have any income in Hong Kong.

Do charitable organizations need to make employer returns
3.	Q:	I am the responsible person of a charitable organization. Do we need to make an employer 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 B.I.R.56A and I.R. 56B forms by mid April, you can contact us for the forms. You can inform us by completing I.R.6163 and send the completed form to the IRD by mail or by fax. The form will be sent to you once the Employer's file has been opened. I.R.6163 can also be obtained through the 24-hour Fax-A-Form Service (2598 6001).

Should I report HK identity card numbers or Passport numbers for foreign employees
4.	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. On form I.R. 56Es, should I report their HK identity card numbers or their Passport numbers?
	A:	The purpose of the passport number and the HK identity card number is to help identify the taxpayer. In order to avoid the opening of double tax files for the same employee, please supply the HK identity card number in Part 2 of form I.R. 56E.

How many copies of I.R.56F are required
5.	Q:	I have to give notification on form I.R. 56F for an employee who is about to cease to be employed. How many copies are required to be filed with the IRD?
	A:	You need to file only one copy of form I.R. 56F. In the case of notification concerning the commencement of employment you need to file one copy of form I.R. 56E. However, for notification of any employee who is about to depart from Hong Kong, you should continue to submit two copies of form I.R. 56G to the IRD, and withhold payment of remuneration and other moneys due to him/her for one month or until he/she can produce “a letter of release” issued by the IRD. After filing any type of form I.R. 56s, the employer should pass a copy of the completed form to the employee concerned and also retain a copy for own reference.

Fees paid to persons who are not my employees
6.	Q:	Do I need to file any Employer's Return in respect of fees paid to persons providing service to me but who are not my employees, such as sub-contractors and professional consultants?
	A:	If you have paid commission, fees or other remuneration to the following local individuals who are not your employees or to an unincorporated business: sub-contractors exceeding $200,000 per annum consultants, agents, brokers, freelance artistes, entertainers, sportsmen or writers etc. in excess of $25,000 per annum     You should file I.R.56M for each of these recipients under cover of a declaration form I.R. 6036B.

Employee resigned without giving notice. Which should be the appropriate form to use
7.	Q:	An employee resigned on 30 April 2008 without giving notice. My company has not yet filed any I.R. 56B in respect of his remuneration. Which should be the appropriate form to use, should I file I.R. 56B, or I.R. 56F?
	A:	In the circumstance described by you, you should file the following forms in respect of this employee, namely: (i) an I.R. 56B for year of assessment 2007/08 covering the period up to and including 31 March 2008; and (ii) an I.R. 56F covering the period from 1 April 2008 to 30 April 2008.