It is the employer to declare the salary to an employee under IR56F. However, the employee has the obligation to declare the income from the closed company on submitting his/her salary tax return in the coming year of assessment.
The IR56F is filed by the employer, even the company was closed already. If you still do not file the IR56F for your employees, you should do it now. Because this is the filing requirement for the employer under the Inland Revenue Ordinance. If not, the directors of the company will face the penalty from the IRD.