{"id":1532,"date":"2025-04-24T10:56:52","date_gmt":"2025-04-24T10:56:52","guid":{"rendered":"https:\/\/mielogroup.com\/?p=1532"},"modified":"2025-05-10T02:50:53","modified_gmt":"2025-05-10T02:50:53","slug":"employers-return-in-hong-kong-a-complete-guide","status":"publish","type":"post","link":"https:\/\/mielogroup.com\/fr\/employers-return-in-hong-kong-a-complete-guide\/","title":{"rendered":"D\u00e9claration de l'employeur \u00e0 Hong Kong : Un guide complet"},"content":{"rendered":"
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Les <\/span>D\u00e9claration de l'employeur (ER)<\/span> est un <\/span>d\u00e9claration fiscale obligatoire<\/span> pour les entreprises op\u00e9rant \u00e0 Hong Kong qui <\/span>embaucher des employ\u00e9s<\/span>. Ce document fournit les <\/span>D\u00e9partement des recettes int\u00e9rieures (IRD)<\/span> avec un rapport d\u00e9taill\u00e9 sur <\/span>salaires, avantages et r\u00e9mun\u00e9rations des employ\u00e9s<\/span> vers\u00e9s tout au long de l'ann\u00e9e fiscale.<\/span><\/p>

D\u00e9p\u00f4t de la <\/span>D\u00e9claration de l'employeur exacte et ponctuelle<\/span> est essentielle pour garantir la conformit\u00e9 et \u00e9viter les sanctions.<\/span><\/p>


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Que faut-il indiquer dans la d\u00e9claration de l'employeur ?<\/span><\/p>

Les employeurs doivent d\u00e9clarer <\/span>toutes les formes d'indemnisation<\/span> fournies aux employ\u00e9s, y compris :<\/span><\/p>

 <\/span>Salaires et traitements<\/span> - Revenu r\u00e9gulier vers\u00e9 aux salari\u00e9s.<\/span>
<\/span> <\/span>Primes et commissions<\/span> - Paiements suppl\u00e9mentaires en fonction des performances.<\/span>
<\/span> <\/span>Prestations de logement<\/span> - La valeur des am\u00e9nagements fournis par l'employeur.<\/span>
<\/span> <\/span>Avantages indirects<\/span> - Avantages non p\u00e9cuniaires re\u00e7us par les employ\u00e9s.<\/span>
<\/span>Gains sur options d'achat d'actions<\/span> - Profits provenant de l'exercice d'options d'achat d'actions.<\/span><\/p>

En outre, les employeurs doivent <\/span>d\u00e9clarer les paiements<\/span> \u00e0 des cat\u00e9gories sp\u00e9cifiques de personnes, y compris<\/span><\/p>

 <\/span>Consultants, agents, courtiers, ind\u00e9pendants, artistes et \u00e9crivains<\/span> - Si le total des paiements d\u00e9passe <\/span>HK$25 000 par an<\/span>.<\/span>
<\/span> <\/span>Sous-traitants<\/span> - Si le total des paiements d\u00e9passe <\/span>HK$200 000 par an<\/span>.<\/span>
<\/span> <\/span>Administrateurs de soci\u00e9t\u00e9s<\/span> - Y compris les administrateurs uniques et les actionnaires.<\/span>
<\/span> <\/span>Salari\u00e9s affect\u00e9s \u00e0 l'\u00e9tranger<\/span>.<\/span>
<\/span> <\/span>Employ\u00e9s quittant Hong Kong (IR56G) ou d\u00e9missionnant (IR56F)<\/span>.<\/span><\/p>

 <\/span>M\u00eame les prestataires de services non constitu\u00e9s en soci\u00e9t\u00e9 qui re\u00e7oivent des paiements de l'entreprise doivent \u00eatre inclus dans la d\u00e9claration de l'employeur.<\/span><\/p>


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Date limite de d\u00e9p\u00f4t de la d\u00e9claration de l'employeur<\/span><\/p>

La d\u00e9claration de l'employeur couvre <\/span>l'exercice fiscal du 1er avril au 31 mars<\/span>.<\/span>
<\/span>Date limite de soumission<\/span> - Le retour doit \u00eatre <\/span>d\u00e9pos\u00e9 avant le 31 mai<\/span> de l'ann\u00e9e suivante.<\/span><\/p>

 <\/span>Soumission tardive et p\u00e9nalit\u00e9s<\/span>
<\/span> Le fait de ne pas soumettre la d\u00e9claration de l'employeur dans les d\u00e9lais impartis peut entra\u00eener <\/span>sanctions financi\u00e8res<\/span> ou <\/span>cons\u00e9quences juridiques<\/span>.<\/span>
<\/span> Fournir <\/span>incorrect ou incomplet<\/span> peut \u00e9galement donner lieu \u00e0 des amendes ou \u00e0 des poursuites judiciaires.<\/span><\/p>

Pour <\/span>\u00e9viter les sanctions<\/span>, Les employeurs doivent s'assurer <\/span>soumission dans les d\u00e9lais et avec exactitude<\/span>.<\/span><\/p>


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R\u00e9flexions finales<\/span><\/p>

Les <\/span>D\u00e9claration de l'employeur<\/span> est un \u00e9l\u00e9ment essentiel de la conformit\u00e9 fiscale des entreprises \u00e0 Hong Kong. En d\u00e9clarant avec pr\u00e9cision les <\/span>r\u00e9mun\u00e9ration, avantages et indemnit\u00e9s du personnel<\/span>, les employeurs cotisent \u00e0 la <\/span>l'\u00e9valuation correcte de l'imp\u00f4t sur les salaires<\/span> et de rester en conformit\u00e9 avec les r\u00e8glements de l'IRD.<\/span><\/p>

\ud83d\udce2<\/span> <\/span>Vous avez besoin d'aide pour pr\u00e9parer et d\u00e9poser votre d\u00e9claration d'employeur ?<\/span> Contactez-nous d\u00e8s aujourd'hui pour obtenir des conseils d'experts et vous assurer de la conformit\u00e9 avec les lois fiscales de Hong Kong !<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The Employer’s Return (ER) is a mandatory tax filing for businesses operating in Hong Kong that hire employees. This document provides the Inland Revenue Department (IRD) with a detailed report of employee salaries, benefits, and remuneration paid throughout the tax year. Filing the Employer\u2019s Return accurately and on time is crucial to ensure compliance and […]<\/p>\n","protected":false},"author":1,"featured_media":1534,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[20],"tags":[36],"class_list":["post-1532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hong-kong-business-guide","tag-employment-and-hr"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/comments?post=1532"}],"version-history":[{"count":1,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1532\/revisions"}],"predecessor-version":[{"id":2142,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1532\/revisions\/2142"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/media\/1534"}],"wp:attachment":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/media?parent=1532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/categories?post=1532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/tags?post=1532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}