FAQs about Employer's Return e-Filing Services ("ER e-Filing Services")

Employers can use the ER e-Filing Services to file Employer's Return or Notifications through the Internet. There are two main functions, namely, "Data Preparation" and "Submission" under "Filing of Employer's Return / Notification" of the ER e-Filing Services.

1) Data Preparation

(i) Direct Keying

Allows employers to prepare annual Employer's Return (BIR56A/IR56B, IR6036B/IR56M) and Notifications (IR56E/IR56F/IR56G) with up to 30 sets of IR56 forms in one data file. The data file so prepared can only be submitted via Online Mode.

(ii) IR56 Forms Preparation Tool

Allows employers to prepare up to 2,000 sets of IR56B or IR56F records in one data file. The data file so prepared can be submitted either via Online Mode or Mixed Mode.

2) Submission

(i) Online Mode

The Authorized Signer has to submit the data file through his/her eTAX Account or "iAM Smart+" Account (with digital signing function).

(ii) Mixed Mode

Employer can designate a person to upload the data file. However, the Authorized Signer has to sign and submit the 1-page (i.e. Cover Page) Control List (with Transaction Reference Number and QR code) generated by the system to complete the submission process.  If the data file is for annual submission of IR56B, the Employer's Return (BIR56A) is required to be submitted with the duly signed Control List.

(For further details on the differences between Online Mode and Mixed Mode, please see Q5)

The new ER e-Filing Services combined the two services to "Filing of Employer's Return / Notification". You can select "Filing of Employer's Return / Notification" under the eTAX menu to start using the service.

Authorized Signer refers to the person in one of the following capacities:

• Proprietor for the sole proprietorship business
• Precedent Partner for the partnership business
• Director, Company Secretary, Manager, Investment Manager (only applicable to a corporation that is an open-ended fund company), Provisional Liquidator or Liquidator for the corporation
• Principal Officer for a body of persons
• Agent for a non-resident person

To submit the data file via Online Mode, you have to be an Authorized Signer and you are required to sign the Employer's Returns / Notifications using your eTAX Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function).

Alternatively, any person (e.g. accounting staff, tax representative) authorized by the employer can upload a data file via Mixed Mode* irrespective of whether he/she has an eTAX Account or not.  However, the 1-page (i.e. Cover Page) Control List (with Transaction Reference Number and QR code) generated by the system must be signed by the Authorized Signer and then submit to the Department to complete the submission process.

*Please note that not all kinds of IR56 forms data file can be submitted via Mixed Mode, please refer the Q5 for details.

They are two different submission services available in ER e-Filing services.

Online Mode allows the Authorized Signer to complete the submission process online using his/her eTAX Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) through the ER e-Filing Services.

It accepts data file prepared by the following means:-

• Direct Keying (all types of Employer's Return and Notifications)
• IR56 Forms Preparation Tool (Forms IR56B and IR56F)
• Pre-approved Self-developed Software (Forms IR56B and IR56F)

Mixed Mode allows employer to designate a person to upload a data file through the ER e-Filing Services. After successful uploading of the data file, the 1-page (i.e. Cover Page) Control List (with Transaction Reference Number and QR code) will be generated from the system.  The Authorized Signer needs to sign and submit the paper Control List to the IRD to complete the submission process.

It accepts data file prepared by the following means:-

• IR56 Forms Preparation Tool (Forms IR56B and IR56F)
• Pre-approved Self-developed Software (Forms IR56B and IR56F)

A tax representative or any person authorized by the employer can use the IR56 Forms Preparation Tool to prepare a data file containing the IR56F records, and then upload the data file via Mixed Mode.  The tax representative should then pass the 1-page (i.e. Cover Page) Control List (with the Transaction Reference Number and QR Code) to the employer for the Authorized Signer to sign on the Control List.  The signed Control List should then be submitted to the Department by post or in person.

Alternatively, a tax representative can use the "Prepare NOW and Submit LATER" function under "Direct Keying" to prepare a data file.  The data file so prepared can then be saved and passed to the Authorized Signer of the employer to sign and submit it via Online Mode.

Please note that, under either options, input of the Employer's Identification Code ("ERIC") will be required.

Employers can prepare a data file containing up to 2,000 IR56B records by the IR56 Forms Preparation Tool or prepare a data file containing up to 5,000 IR56B records by approved Self-developed Software, and then upload the data file via Online Mode or Mixed Mode for annual submission.

Under Mixed Mode, employer can upload several data files one by one in a day to submit IR56B records which exceed the above-mentioned limits for annual submission.  However, employers should ensure all the 1-page (i.e. Cover Page) Control Lists and the paper Employer's Return (BIR56A) are signed and submitted to the Department in order to complete the annual submission process.

If the error displayed is "You are not yet approved by Inland Revenue Department to use Self-developed Software", you are required to contact the IRD to obtain written approval of your Self-developed Software before using the uploading function.  Please visit the IRD website for further information on the requirement [https://www.ird.gov.hk/eng/pdf/ir56b_spec_e.pdf].

For other errors found in the records of the uploaded data file, you are required to exit the ER e-Filing Services and rectify all the errors using your source application (i.e. the Preparation Tool or your Self-developed Software) and then extract a corrected data file for upload again.

We understand employers' concern on data security. "Self-selected Key" helps to prevent unauthorized access to the sensitive employees' information stored in the data file.

The IRD has no information of the "Self-selected Key" and could not offer any assistance in resetting or retrieving the Key to open the saved data file.

You may refer to FAQ 57 at IRD Website.

If you have previously prepared a data file by using the IRD IR56B Software, you can use the XML file to import the employees' details to the IR56 Forms Preparation Tool to prepare an IR56F data file for those employees.

For steps to export an XML file from the IRD IR56B software, please refer to para 9.2 and 9.3 of the Installation and Operation Guide for IRD IR56B Software (select "Upload the file through the Internet via e-filing Employer's Return service under GovHK").

Also, the data file prepared by the IR56 Forms Preparation Tool / ER e-Filing Services (draft DAT file) and pre-approved Self-developed Software (in XML format) can be used to import the employees' details to the IR56 Forms Preparation Tool.

Employer can submit BIR56A and IR6036B by "Direct Keying" with "Nil" set of IR56B and IR56M via the ER e-Filing Services.

Under "Direct Keying", you can import the employer's particulars, including the designation of the Authorized Signer, contact telephone number and email address from a previously submitted Annual Return file by "Direct Keying", into the BIR56A that is now being completed.

The system can also import payer's particulars from a previously submitted Annual Notification Return file into IR6036B.

No, the data file prepared by "Direct Keying" or the IR56 Forms Preparation Tool are only accepted through the ER e-Filing Services.  Submission by removable storage devices, or printed copies of the forms generated by the system are not acceptable.

The data files prepared by "Direct Keying" can only be submitted via Online Mode while the data file prepared by the IR56 Forms Preparation Tool can be submitted via both Online and Mixed Mode.

For security reason, an employer must input the ERIC to confirm the identity before using the relevant services in ER e-Filing Services.  ERIC will be updated every year and is printed on the Employer's Return (BIR56A) and the Covering Letter for Notification of Remuneration Paid to Persons Other Than Employees (IR6036A and IR6036B).

ERIC is printed on the Employer's Return (BIR56A) and the Covering Letter for Notification of Remuneration Paid to Persons Other Than Employees (IR6036A and IR6036B) issued by the Department.

If necessary, employers should apply for a new ERIC in writing.  Upon receipt of request, the Department will send out the new ERIC by post within 7 working days.  For security reason, the Department will not entertain requests through telephone/email/eTAX service.  The application should be signed by an Authorized Signer (officer designated in the Employer's Annual Return BIR56A).  Please state the full name and capacity of the signer, employer's file number, name of employer and contact telephone number in the application with company chop.

To submit the Employer's Return / Notifications through Online Mode, the Authorized Signer is required to use his/her eTAX Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) to sign the return.

Only individuals can open eTAX Accounts.  To submit the Employer's Return through Online Mode, the employer has to assign an Authorized Signer (please see answer to question 3), who holds an eTAX Account or "iAM Smart+" Account (with digital signing function), to sign and submit the return online.

The Employer e-Filing Services under eTAX allow the Authorized Signer, as the representative of the employer, to complete and submit an employer's return together with a data file containing IR56 records, if applicable, through his or her personal eTAX account via Online Mode.  There should be no one except the Authorized Signer himself or herself privy to his or her own tax information as well as the employer's information in the capacity of the return filer when conducting the filing transaction by using his or her own eTAX account. Besides, the current Employer e-Filing Services under eTAX do not permit subsequent retrieval of the submitted employer’s returns and data records.  Therefore, the perceived privacy and confidentiality issues should not be a matter of concern.

Yes, you may swap to the alternate interface by clicking the [English] or [繁體] button at the top right corner at "Step 3 – Preparation of Data File". 

If you need to submit IR56B forms of some employees which are not previously reported on any IR56 forms to this Department, you can either:

1. use 'Direct Keying' e-service for submission of supplementary IR56B forms, or
2. use the IR56 Forms Preparation Tool / Approved Self-developed Software to prepare a data file for supplementary IR56B form and upload the data file via the ER e-Filing services, or
3. furnish and submit supplementary IR56B form in hard copy.  Photocopy / fax copy / scanned copy of the form is not acceptable.

Know more about 'Direct Keying' or 'Supplements / Amendments to Form IR56s'.

Immediately after you have successfully uploaded a data file or submitted the Employer's Return through the Internet, an acknowledgement bearing a Transaction Reference Number will be shown on your computer screen.  The acknowledgement represents that the Inland Revenue Department has received the uploaded data file or the Return you submitted.  The IRD will also send a copy of the acknowledgement to the designated e-mail address(es) if you have provided the e-mail address(es) for receiving the copy.

If you have uploaded a data file via Mixed Mode, a Control List with Transaction Reference Number and QR code will be generated and the Authorized Signer is required to sign and submit the 1-page (i.e. Cover Page) Control List to complete the submission process.

After the data file is uploaded and the Employer's Return is submitted, you can obtain a copy of the Employer's Return and a Control List in Portable Document Format (PDF).  However, copies of IR56 forms are not available.  You should print the IR56Bs from your source application (i.e. the IR56 Forms Preparation Tool or your Self-developed Software) and provide a copy to the respective employees.

Yes, you will be reminded by the system to save all filed records, i.e. a ZIP file containing the Control List, IR56 Forms and BIR56A/IR6036B, if applicable, in your computer after successfully submitting the return and/or notifications.

You are advised to open the file downloaded in your computer or unzip the compressed file to ensure the download has been successful before you leave the ER e-Filing Service.

IR56B record was marked with a triangle because the data inputted for the record or the validation for the inputted data is not completed. Therefore, you are not allowed to proceed to next step before completing the data input or validation process.

When you come across this situation, you should click "Edit" button next to the relevant record, then you will be directed to "Employee' Details" page to amend/input information for that record.  If the record still has information to be filled, input the missing information and click the "Continue" button to complete the input.  But if you find all information has already been properly inputted, the triangle mark displayed should be likely due to the incomplete validation of this record when you saved the draft return file previously.  To complete the validation, you should click the "Continue" button until a control list is displayed.

Employers can develop their own software in accordance with the Department's requirements specifications to prepare the IR56 Form(s) in computerized format.  However, they must 
apply for the Department’s approval through e-application of electronic services before preparing and submitting the respective computerized form(s).