Let’s turn to employee tax filing.

Employee should report income, before deducting mandatory contributions to recognized retirement schemes (“MPF”), received or receivable during the year.

Income includes income from an office, full-time or part-time employment or pension from a former employer.

Even if full or partial tax exemption is claimed for offshore nature, the gross amount should be declared. Then, employee should fill in the amount to be excluded in the return and complete the Appendix to the return.

Same as Employer’s Return, the reporting period is from 1st April to 31st March of the following year. 

Employee must complete the return and lodge with IRD within 1 month from the issue date of the return.

IRD normally issues Individual Tax Return on the first working day of May. 

Employee can claim for eligible deductions, such as approved charitable donations and contributions to MPF, and eligible allowances, such as married person’s allowance and child allowance, in the return.