Most Common Questions About Hong Kong Employer’s Tax Return | 有關香港雇主報稅表的最常見問題

According to the HK Inland Revenue Department (IRD), Hong Kong employers have to submit the correct year assessment of their employee’s salary tax between 1^st – 31^st April. In this article, we will summaries the common questions that we faced and provide the recommendations on how to handle the tax assessment as an employer.

Is director fee subject to Tax?

Regardless of company size or structure, every company registered in Hong Kong is required to prepare and file its employer’s return in Apr every year.

The company director is responsible to report all salaries and remuneration paid to an employee in the last financial years.

There is a common question about the reporting of director fee or director remuneration. Under the current salaries tax policy in Hong Kong, a director fee paid to director (regardless of resident status or location) is also subjected to the salaries tax in Hong Kong.

If the director is also entered into employment agreement with the company and receive remuneration (e.g. director fee) in the year then the director should also declare its total remuneration in the employer return of the year.

It is employer’s obligation to maintain proper payroll records of your employees and keep these records for at least 7 years.

Do I need to sum up the parttime staff, freelancers and terminated staff in my Employer’s Return?

The answer is YES. As a HK employer, you must submit the details paid of full time, parttime staff and freelancers who employed by your company to IRD.

For the terminated employee, you also need to file into your employer’s return. Therefore, we recommend that employer keep the related documents for record.

What Kind of Payroll Records I Need To Keep?

Your Tax Obligations is started when you hired the first employee in your company. As we mentioned in previous articles, having a well bookkeeping is the method to reduce the extra time on tax preparation. For your payroll records, it is suggested that to keep the person’s signed contract, employee’s and employer’s MPF contributions documents, Employee’s ID card. If your employee is hired from overseas company, employer could provide his/her passport number and place of issue instead. However, you should written inform to IRD immediately when your employee’s HKID is issued.

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根據香港稅務局（IRD）的要求，香港僱主必須在每年的4月1日至31日之間提交其僱員薪金稅的年度申報。在本文中，我們將總結常見的問題，並提供有關建議如何以僱主身份進行稅務申報。

有關香港雇主報稅表的最常見問題

不論公司規模或結構如何，每個在香港註冊的公司都必須在每年4月準備並提交雇主的報稅申報表，公司董事負責報告上一財政年度支付給僱員的所有薪水。
關於董事費或董事酬金報告的常見問題。 根據香港現行的薪俸稅政策，付給董事的董事袍金（不論居民身分或身分）亦須在香港繳納薪俸稅，如果董事也與公司訂立僱傭協議並收取酬金 （例如，董事費），董事應在當年的雇主報稅表中申報其總薪酬。雇主有義務保留您僱員的工資記錄並保存至少7年。

創業公司需要做什麼？

作為香港註冊的初創公司，無論您的市場業務是針對香港還是海外，您都需要準備會計事項並提交帶有完整的審計報告。基本上，香港稅務局（IRD）會在公司成立日期後約一年半後左右提供第一份利得稅報稅表。您必須在收到報稅表之後的3個月內提交相關文件。舉其中一個例子，如果一家公司於2021年1月1日成立，則它將在2022年6月左右收到首份利得稅報稅表。與此同時，該公司需要在2022年9月之前提交文件。

如果我不知道如何管理會計和審計工作該怎麼辦？

許多人在處理年度會計和審計時可能會遇到困難。特別是一些外國公司，他們可能不完全了解我們香港的稅收制度。因此，您可以將會計和審計的工作分配給專業服務提供商進行管理。建立良好的財務報告結構（如資產負債表，損益表和貴公司的簿記系統）是有好處的。另外，分配給專業公司是減少您在會計問題上的額外工作時間的好方法。

尖沙咀商務中心擁有12年的經驗提供專業的會計和審計服務。 尋找專業的會計顧問？ 請隨時通過[email protected] / Whatsapp給我們+852 9168 9205。