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

The following new online services are provided under the New Tax Portals to facilitate Employers to fulfill their filing obligations:

• Manage the profile of the employer’s file online.
• View the filing status of Employer’s Return (i.e. Form BIR56A) and Form IR6036B.
• Retrieve the e-BIR56A and e-IR6036B that are filed via Online Mode. (Online retrieval for Forms IR56Bs and IR56Ms filed together with BIR56A and IR6036B is NOT available).
• Prepare data file for all IR56 forms (IR56B/E/F/G/M) by IR56 Forms Preparation Tool.
• File Employer’s Return / Notification online without inputting Employer’s Identification Code (ERIC).
• Receive e-messages and alerts in respect of Employer’s Return falling due.

The online services available to employers can be accessed through the following channels:
(i)         Individual Tax Portal (ITP):
The ITP Account held by the owner of the employer which is a sole proprietorship business.

(ii)        Business Tax Portal (BTP):
BTP User Accounts held by the persons who are appointed under the relevant employer’s BTP Business Account as:

• the BTP Administrators; and
• the BTP Authorized Users assigned to handle Employer’s Matters
  
  

For details, please visit to IRD website.

No.  The Authorized Signer (See FAQ 5), who registered for a BTP User Account, is still required to use his / her ITP Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) to sign the return in order to complete the online submission of Employer’s Return.

To submit the Employer's Return / Notifications through Online Mode, the Authorized Signer (See FAQ 5) is required to use his/her ITP Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) to sign the return.

The Employer e-Filing Services under the New Tax Portals allow the Authorized Signer (See FAQ 5), as the representative of the employer, to complete and submit Employer's Return / Notification through his or her personal ITP account. Your ITP account information will not be leaked to a third party due to the use of your ITP account for signing Employer's Return / Notification.

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

• Proprietor (for sole proprietorship businesses)
• Precedent Partner (for partnership businesses)
• Director, Company Secretary, Manager, Provisional Liquidator or Liquidator (for corporations)
• Investment Manager (only applicable to incorporated open-ended fund companies)
• Principal Officer (for bodies of persons)
• Agent for non-resident persons

A tax representative or any person authorized by the employer can use the IR56 Forms Preparation Tool to prepare a data file containing the Forms IR56 records, and then upload the data file via Mixed Mode (excluding Form IR56G). 

The tax representative / authorized person should then pass the 1-page (i.e. Cover Page) Control List (with the Transaction Reference Number and QR Code) to the client / 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.

Please note that the input of the Employer's Identification Code ("ERIC". See FAQ 15) will be required for uploading the data file via Mixed Mode.

Only when the BTP User Account has been appointed as the Administrator or the Authorized User who is authorized to handle Employer’s Matters will have the right of access to all the available services under “Employer’s Matters”, including “Return Status”.

Under “Return Status”, the appointed BTP user can retrieve the e-BIR56A and e-IR6036B with the respective acknowledgement if it is filed via Online Mode under the New Tax Portals.  The e-BIR56A and e-IR6036B display the number of Forms IR56B / IR56M reported and the full name of the signer.  No details of individual employees will be included.

Moreover, it is not possible to retrieval the following employer’s filing:
(i)   Form BIR56A and IR6036B filed via Mixed Mode or in paper form
(ii)  Control List / details / image of IR56 Form filed irrespective of the filing mode
(iii) Form BIR56A and IR6036B filed via “Online Mode” in eTAX, not the New Tax Portals.

The following two services are available for non-portal users:
1. IR56 Forms Preparation Tool
2. Mixed Mode (Input Employer’s Identification Code “ERIC” when submitting Employer’s Return / Notification. For details of the ERIC, please refer to FAQ 15.)

Depending on whether you are required to submit Forms IR56, you may refer to the answer below:

(i)      Filing of Forms IR56 is required

If you need to file Forms IR56 instead of just submitting the Form BIR56A or IR6036B, you are now required to prepare the Form IR56 data file via IR56 Forms Preparation Tool.

You can access the Preparation Tool at:
ITP/BTP Welcome Page>View All Services>Employer’s Matters>IR56 Forms Preparation Tool  (or click here for the direct access)

You can import the personal particulars of the employees from a draft DAT or DAT file into the IR56 Forms Preparation Tool (by selecting “Create a new data file with data import” option)  to prepare the data file afresh.  You may refer to FAQ 40 for employer on the IRD Website.

If you wish to perform submission right after preparation of the Form IR56 records, you can click the “Submit Now” button in the Preparation Tool such that the Preparation Tool will direct you to the “Filing of Employer’s Return / Notification” service to perform the submission.

(ii)     Solely filing the BIR56A or IR6036B

On the other hand, if you solely need to submit a “nil return” for the BIR56A or IR6036B (i.e. you are not required to file any Form IR56B / IR56M), you can perform the annual filing directly via the “Filing of Employer’s Return / Notification” service. 

You can access the services at:
ITP/BTP Welcome Page>View All Services>Employer’s Matters>Filing of Employer’s Return / Notification (Click here for the direct access).

You may refer to FAQ 11 for detailed steps.

Since 2018, the Department has announced the obsolescence of the IRD IR56B Software and launched the IR56 Forms Preparation Tool to replace it.  The New Tax Portals no longer support the data file prepared by the IRD IR56B Software.  Employers are therefore required to switch to using the IR56 Forms Preparation Tool or approved self-developed software to create a new data file.

The Authorized Signer can perform the online submission via the “Filling of Employer’s Return / Notification” service after logging into his / her ITP / BTP User Account.

He / she can either select:
(i)  Submit Form BIR56A…(without Form IR56B), or
(ii) Submit Form IR6036B…(without Form IR56M)

under the Online Mode and then select the relevant year of assessment to submit the relevant form BIR56A or IR6036B.

The Authorized Signer (See FAQ 5) is required to use his/her ITP Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) to sign the return in order to complete the online submission of Employer’s Return / Notification.

No.  The data file prepared by the IR56 Forms Preparation Tool can only be submitted via the New Tax Portals.  Submission by removable storage devices or printed copies of the forms generated by the system are not acceptable.

Yes.  You can import the employees’ particular from a draft SAV or SAV to prepare a new data file.  You can import all the employees’ details or select the required employee to prepare a new data file.  You can also select the required form type, i.e. you can prepare either Form IR56B/E/F/G from a Form IR56B data file.

However, since the inputted recipient details may not match the required employee’s details, the IR56M data file can only be imported to prepare a new IR56M data file.

For detailed steps, please refer to FAQ40 for employers on the IRD Website.

Yes.  You can switch to the alternative interface by clicking the [Eng] or [繁] button in the top-right corner of the “Read Important Note” screen.  Then re-open the draft SAV or SAV file by selecting “Continue to complete a saved draft data file prepared by IR56 Forms Preparation Tool”.

Besides, you can set the printing language for each IR56 Form to either “Chinese” or “English” under the “Language for printing the form”.

EIRC is an unique code printed on the Employer’s Return (BIR56A) and the Covering Letter for Notification of Remuneration Paid to Persons Other Than Employees (IR6036A and IR6036B).

The filer is required to input the ERIC for identification when filing tax return using the Employer’s Return e-Filing Services without logging into the ITP / BTP account.

If necessary, employers can 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 the protection of employers, the Department does not accept applications submitted by telephone/email or by “Make a Request/Reply” under the New Tax Portals.  The letter should be signed by an Authorized Signer (See FAQ 5) and should state the full name and capacity of the signer, employer's file number, name of employer and contact telephone number, and be stamped with the company chop.

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.

They are two different submission services available in Employer’s Return e-Filing Services.

Online Mode allows the Authorized Signer to complete the submission process online using his/her ITP Password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" Account (with digital signing function) through the New Tax Portals.

It accepts data file for all types of Forms IR56 (i.e. IR56B/E/F/G/M) prepared by the following means:-
- IR56 Forms Preparation Tool
- Pre-approved Self-developed Software

Mixed Mode allows employer to designate a person to upload a data file through the New Tax Portals.  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 of Forms IR56B/E/F/M (i.e. excluding Form IR56G) prepared by the following means:-
- IR56 Forms Preparation Tool
- Pre-approved Self-developed Software

After the enhancement in mid-July 2025, the portal user is no longer required to input the Employer’s Identification Code (“ERIC”) if the filing is performed by the ITP Account user for his / her Sole Proprietorship or the BTP Administrator / BTP Authorized user of a BTP User Account who has been assigned to handle Employer's Matters.

If you need to submit IR56B forms for employees who have not previously been reported on any IR56 forms to this Department, you can use either the IR56 Forms Preparation Tool or approved Self-developed Software to prepare a data file for the Supplementary IR56B form and submit this data file via the ER e-Filing Services.

Alternatively, you can furnish and submit a hard copy of the supplementary IR56B form. 

Photocopy / fax copy / scanned copy of the form is not acceptable.

If you have uploaded a data file via Mixed Mode but have not yet submitted the signed Control List to complete the submission, the Authorized Signer should sign and submit the form IR1472 to cancel the uploaded file and upload a corrected data file.

If you have submitted the data file via Online Mode or have already submitted the signed Mixed Mode Control List, you need to prepare and submit an additional data file containing the replacement or additional forms.  You can use either the IR56 Forms Preparation Tool or approved self-developed software to prepare the data file.

Alternatively, you can file a paper replacement or additional forms.  A photocopy, fax copy or scanned copy of the form is not acceptable.

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.

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

Immediately after you have successfully uploaded a data file or submitted the Employer's Return online, an acknowledgement page bearing a Transaction Reference Number will appear on your screen.  This confirms that the Inland Revenue Department (IRD) has received the uploaded data file or the Return.  If you have provided the e-mail address(es) for receiving the copy of acknowledgement, IRD will also send the copy to that(these) e-mail address(es).

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 (see FAQ 5) is required to sign and submit the 1-page (i.e. Cover Page) Control List to complete the submission process.

Once the data file has been uploaded and the Employer's Return has been submitted, you can obtain copies of both the Employer's Return and the 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 your employees.

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).