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Payer's Obligations

A payer may submit Form IR623P to report sums payable to non-resident individuals who are engaged to provide services or exercise profession in Hong Kong, not in the capacity as employees. Examples include non-resident individuals rendering services in Hong Kong as arbitrators, consultants, visiting counsel and lecturers. For non-resident individuals employed to render services in Hong Kong as employees, employers should use Form IR56 series (IR56B/E/F/G) to report the remuneration paid to them.