✔ 最佳答案
According to the employer reporting requirement of the Inland Revenue Ordinance, the employer requires to report the remuneration of the employees for the financial year by filing the IR56A and IR56B form. But, if the employees' remuneration is under the standard deduction amount or HK$100,000, such employees are not required to file the IR56B. Also, if such employees are married or under part-time basis, the IR56B is required to file, even the amount is not over the $100,000..
Your case seems that the employee of your company is not over the $100,000, then no IR56B is file. I believe the auditor your company will remind such filing requirement.