How to prepare IR56B
準備IR56B之標準作業程序

Objective

This document describes the standard operating procedure for preparing and submitting IR56B: Employer’s return of remuneration and pensions in a computerized format, using the HRPro payroll and taxation modules.

1. Prerequisites and setup

1.1 Obtain IRD approval for electronic filing

• Ensure the company has obtained approval from the Inland Revenue Department (IRD) to file IR56B in a computerized format.

• This may be coordinated through your HRPro Authorized Solution Provider or by submitting an application under “Application for Preparation of IR56 Form(s) by Using Employer’s Self‑developed Software🡕”.

1.2 Configure IRD categories for pay types

• In the Payroll module, navigate to Pay Type Tab and define the appropriate IRD Category for each pay type.

• If the Pay Type Table is enabled, maintain the IRD Category within the Pay Type Table to ensure correct classification of earnings for tax reporting.

1.3 Maintain employer taxation details

• In the Taxation Module Setup, configure the following:

  • Tax File Number

  • Employer’s Name

  • Designation of the authorized signatory

  • Company chop (if applicable)

• Ensure this information is current and matches the records registered with the IRD.

2. IR56B batch generation

2.1 Protect payroll history

• Confirm that all payroll batches for the relevant taxation year (April to March) are posted and protected.

• No further payroll adjustments should be made to this period once the IR56B batch is generated.

2.2 Generate IR56B batch

• From the Taxation menu, select Generate IR56B Batch.

• Review the batch criteria and start the IR56B generation process.

• HRPro will create an IR56B tax sheet for each eligible employee, accumulating the required earnings and deductions in accordance with IRD specifications.

2.3 Validate employee eligibility

• Ensure that employees included in the batch meet the system criteria:

  • Employer assignment matches the selected employer entity.

  • Total taxable income is greater than zero (unless the system option “Allow creation of zero amount IR form” is enabled).

3. Verification and reporting

3.1 Print IR56B checklist

• From the Taxation Reports or IR56B Amendment screen, print the IR56B Check List.

• Review the checklist to confirm:

  • Correct employee numbers and names

  • Employment period

  • Salary/wages, leave pay, director’s fees, commissions, and other relevant income components

3.2 Generate taxable income reports

• Print either the Taxable Income Report by IRD Category or the Taxable Income Report by Pay Type, depending on organisational reporting needs.

• Retain these reports for internal audit and provide copies to employees for their information.

3.3 Optional MPF statement

• If required internally, print and distribute the Employee MPF Statement to relevant employees.

4. Data export, amendment, and adjustments

4.1 Export and modify IR56B data

• Where necessary, export IR56B data from the IR56B Batch.

• Review and amend the data in an external environment (e.g., spreadsheet), ensuring all changes align with the company’s payroll records.

• Re‑import the amended data back into the IR56B Batch.

4.2 Process IR56B amendments

• For amendments within the current processing cycle, use the IR56B Amendment function to adjust the batch.

• Examples include correcting mis‑coded pay types, adjusting taxable amounts, or updating employee details.

4.3 Create replacement batches

• For post‑submission amendments (increase or decrease in reported income, or correction of other information):

  • Generate a new IR56B batch with the Replacement form type for the affected employees.

  • Follow the same verification and file‑output steps as for the original batch.

4.4 Manage multiple employers

• If the database includes multiple employers, repeat the IR56B batch generation process for each employer to produce separate, employer‑specific IR56B batches.

5. File output and IRD submission

5.1 Output IR56B data file

• Use the Output IR56B Data File function to generate the IR56B XML data file for upload to the IRD Employer’s Return e‑Filing Services.

• A control list is produced automatically during this process for reconciliation purposes.

5.2 Submit via IRD e‑Filing

• Log in to the IRD Employer’s Return e‑Filing Services and upload the IR56B XML file.

• Refer to HRPro’s “Filing of Employer’s Return IR56B via Mixed Mode” guide for detailed submission steps and required IRD‑specific controls.

5.3 Volume limits

• The maximum number of IR56B records that can be uploaded in a single transaction is 5,000 (as per IRD specifications).

• If more records are required, split the batch into multiple files (each ≤5,000 records) and submit them sequentially, using Type of Form = Original for each.

6. Form distribution and employee access

6.1 Print and distribute IR56B forms

• After submission, print or email the IR56B forms associated with the batch to employees.

• While hard‑copy forms are not required for IRD submission, employees must be provided with copies of their IR56B‑related records for their own tax‑return preparation.

6.2 Enable Employee Portal access

• After the taxation year is closed and the IR56B batch is protected, employees may access and download their IR56B forms via the Employee Portal.

• Ensure that portal‑enabled employees’ records meet the IR56B criteria (non‑employee flag, portal settings, etc.).

7. Post‑processing and batch protection

7.1 Protect the IR56B batch

• Once all amendments and validations are complete, click the Protect button in the IR56B Amendment toolbar to lock the batch.

• A protected batch prevents further modifications and supports audit‑ready record‑keeping.

7.2 Archive and retain records

• Retain copies of:

• IR56B Check List

  • Taxable Income Reports

  • IR56B data files (XML)

  • Submission acknowledgment and control lists

Store these documents in accordance with the company’s data retention and tax‑compliance policies.

目的

本文件說明如何使用HRPro薪資及稅務模組，按標準作業程序準備及呈交IR56B：以電腦化格式提交的僱主報酬及退休金報稅表。

1. 前置條件及系統設定

1.1 取得稅務局電子呈報批准

• 確保公司已獲香港稅務局（IRD）批准以電腦化格式提交IR56B表格。

• 可透過HRPro授權解決方案供應商，或按「申請使用自訂軟體編製IR56表格」流程遞交申請。

1.2 設定薪酬項目的稅務分類

• 在薪資模組的「薪酬項目」頁籤中，為每個薪酬項目設定適當的 IRD分類。

• 若啟用了「薪酬項目表」，請在該表內維護IRD分類，確保薪金及相關收入在報稅時正確歸類。

1.3 維護僱主稅務資料

• 在「稅務模組設定」中配置下列資料：

  • 稅務檔案編號（Tax File Number）

  • 僱主名稱

  • 授權簽署人職稱

  • 公司印章（如適用）

• 確保以上資料與稅務局登記記錄一致且為最新版本。

2. IR56B批次生成

2.1 保護薪資歷史記錄

• 確認所有相關報稅年度（4月1日至翌年3月31日）的薪資批次已過帳並啟用「保護」。

• 一旦IR56B批次完成生成，不應再對該期間的薪資資料進行調整。

2.2 生成IR56B批次

• 在「稅務」功能表中，選取 「生成IR56B批次」。

• 檢視批次條件，啟動IR56B批次生成程序。

• HRPro將為每名合資格員工生成一份IR56B稅務表，按稅務局規定累計應課稅收入及扣除項目。

2.3 驗證員工資格

• 確保批次中包含的員工符合系統條件：

  • 僱主分類與所選僱主實體相符。

  • 總應課稅收入大於零（除非啟用「容許建立金額為零的IR表格」選項）。

3. 核對及報表產生

3.1 列印IR56B核對清單

• 在「稅務報表」或「IR56B修改」畫面中，列印 IR56B核對清單。

• 檢視清單以確認：

  • 員工編號及姓名正確

  • 雇傭期間

  • 薪金、假期薪酬、董事酬金、佣金及其他相關收入項目

3.2 產生可課稅收入報表

• 根據內部需要，列印 「按IRD分類之可課稅收入報表」 或 「按薪酬項目之可課稅收入報表」。

• 保留這些報表作內部審計之用，並按需要提供副本予員工。

3.3 可選之強積金報表

• 若內部需要，可列印並分發 「員工強積金報表」 給相關員工。

4. 資料匯出、修改及調整

4.1 匯出及修改IR56B資料

• 如有需要，可從 「IR56B批次」 匯出IR56B資料。

• 在外部環境（例如電子表格）中檢視及修改資料，並確保所有變更與公司薪資記錄一致。

• 再將修改後的資料匯入回IR56B批次。

4.2 處理IR56B修改

• 若需在當期處理週期內修改，可使用 「IR56B修改」 功能調整批次。

• 例如：糾正錯誤分類的薪酬項目、調整應課稅金額，或更新員工資料。

4.3 建立更換批次

• 若屬呈報後的修改（增加或減少已申報收入，或更正其他資料）：

  • 為受影響員工建立新的IR56B批次，批次類型設定為 「更換」。

  • 並按與原批次相同的核對及檔案輸出步驟進行處理。

4.4 管理多僱主資料

• 若系統資料庫包含多個僱主，須為每個僱主分別執行IR56B批次生成程序，以產生獨立的、按僱主分拆的IR56B批次。

5. 檔案輸出及稅務局提交

5.1 產出IR56B資料檔案

• 使用 「輸出IR56B資料檔案」 功能，產生IR56B XML資料檔案，以便上載至稅務局「僱主報稅e‑Filing服務」。

• 產生檔案時，系統會自動產生一份控制清單（Control List）以供核對。

5.2 透過稅務局e‑Filing呈交

• 登入稅務局「僱主報稅e‑Filing服務」，上載IR56B XML檔案。

• 如有需要，可參照HRPro的「以混合模式提交僱主報稅IR56B」指引，以獲取詳細提交步驟及稅務局指定的控制項目。

5.3 檔案記錄數量上限

• 單一上載交易最多可提交 5,000張IR56B記錄（按稅務局規定）。

• 若記錄數量超過上限，請將批次分為多個檔案（每檔不超過5,000條記錄），並依次提交，每檔表單類型均設為 「原始」。

6. 表格分發及員工取用

6.1 列印及分發IR56B表格

• 呈交後，可列印或以電郵方式將IR56B表格連同批次派發予員工。

• 雖然稅務局不強制提交紙本表格，但必須提供員工其IR56B相關記錄，以供其填報個人報稅表之用。

6.2 啟用員工自助平台取用

• 在報稅年度關閉及IR56B批次受保護後，員工可透過 「員工自助平台」 查閱及下載自己的IR56B表格。

• 確保已啟用自助平台的員工資料符合IR56B條件（例如非員工標記、自助平台設定等）。

7. 後期處理及批次保護

7.1 保護IR56B批次

• 在完成所有修改及驗證後，於IR56B修改畫面的工具列中按 「保護」 按鈕，以鎖定該批次。

• 已保護的批次將不能再作修改，並可供作稽核用途的正式記錄。

7.2 資料存檔及保存

• 保留以下文件：

  • IR56B核對清單

  • 可課稅收入報表

  • IR56B XML資料檔案

  • 提交確認及控制清單

• 按公司資料保留及稅務合規政策，妥善存檔。