1.1 General reporting period

• Long-term employees: From the first day of the employee’s work quarter to the last day of the contribution month
  Example:
  If a long-term employee started employment on 1 January, the account holder can log in to the system between 1 January and 30 April to complete the reporting procedures.
• Casual workers: From the first day of the employee’s work month to the last day of the following month
  Example:
  If a casual worker has worked 15 days or more in January, the account holder can log in to the system between 1 January and 28 February to complete the reporting procedures.

1.2 Supplementary reporting period (only applicable to contributions of long-term employees)

• From the day that immediately follows the payment of the quarter’s contributions to the last day of the contribution month, employers who have hired a local long-term employee can still use the "Electronic Filing Service Platform" to supplement the employment information of local long-term employee who simultaneously meets the following conditions:
  I.   The account holder can only supplement the employment information of employees who started or terminated employment within the last 14 days of the month preceding the contribution month;
  II.  During the supplementary reporting period, the account holder can only enter the employment start or end date once for each employee;
  III. It does not affect the information on the number and amount of contributions already reported for each employee during the “Reporting period”.