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Income received by employee outside Hong Kong

Income received by employee outside Hong Kong, whether from employer or other company

  1. The Hong Kong Employer should report

    on IR56B
    • in item 11, the aggregate of
      income from Hong Kong Company + income from the non-Hong Kong Company
    • in item 13, the income paid by the non-Hong Kong Company and its details.
  2. Upon termination of employment or completion of assignment / secondment, the Hong Kong Employer should report

    on IR56F
    • in item 12, the aggregate of
      income from Hong Kong Company + income from the non-Hong Kong Company
    • in item 14, the income paid by the non-Hong Kong Company and its details.
    on IR56G
    • in item 11, the aggregate of
      income from Hong Kong Company + income from the non-Hong Kong Company
    • in item 13, the income paid by the non-Hong Kong Company and its details.
  3. Refer to the Average Exchange Rates of Major Currencies for Salaries Tax Purposes when converting the foreign currencies into Hong Kong Dollars.

    Example

    Mr Philip JOHNSON was seconded to the Hong Kong Regional Office, Company A by its US parent company on 1 August 2017.

    From 1 August 2017 to 31 March 2018, he was paid HK$720,000 by Company A and US$30,000 (HK dollar equivalent HK$234,000) by the US parent company.

    Company A should report the remuneration of HK$234,000 (not in US dollar term) paid by the US parent company and its details in item 13 and the aggregate amount of $954,000 ($720,000 + $234,000) in item 11 of IR56B for Year of Assessment 2017/18.