diff --git a/internal/manifest/report.go b/internal/manifest/report.go
index 0d30a10d..d4b73016 100644
--- a/internal/manifest/report.go
+++ b/internal/manifest/report.go
@@ -103,10 +103,10 @@ func (r *Report) getHardLinkId(fsEntry *fsutil.Entry) uint64 {
 			r.Entries[relLinkPath] = entry
 		}
 		hardLinkId = entry.HardLinkId
+		fsEntry.SHA256 = entry.SHA256
+		fsEntry.Size = entry.Size
 		if fsEntry.Mode.IsRegular() {
 			// The hard link links to a regular file
-			fsEntry.SHA256 = entry.SHA256
-			fsEntry.Size = entry.Size
 			fsEntry.Link = ""
 		} else {
 			// The hard link links to a symlink
diff --git a/internal/manifest/report_test.go b/internal/manifest/report_test.go
index af0373a7..37537ab2 100644
--- a/internal/manifest/report_test.go
+++ b/internal/manifest/report_test.go
@@ -48,6 +48,20 @@ var sampleLink = fsutil.Entry{
 	Link:   "/base/example-file",
 }
 
+var sampleHardLinkReg = fsutil.Entry{
+	Path:     "/base/example-hard-link-reg",
+	Mode:     sampleFile.Mode,
+	Link:     "/base/example-file",
+	LinkType: fsutil.TypeHardLink,
+}
+
+var sampleHardLinkSym = fsutil.Entry{
+	Path:     "/base/example-hard-link-sym",
+	Mode:     fs.ModeSymlink | sampleFile.Mode,
+	Link:     "/base/example-link",
+	LinkType: fsutil.TypeHardLink,
+}
+
 var sampleFileMutated = fsutil.Entry{
 	Path:   sampleFile.Path,
 	SHA256: sampleFile.SHA256 + "_changed",
@@ -267,6 +281,116 @@ var reportTests = []struct {
 	add:     []sliceAndEntry{{entry: sampleDir, slice: oneSlice}},
 	mutate:  []*fsutil.Entry{&sampleDir},
 	err:     `cannot mutate path in report: /example-dir/ is a directory`,
+}, {
+	summary: "Regular file hard link",
+	add: []sliceAndEntry{
+		{entry: sampleFile, slice: oneSlice},
+		{entry: sampleHardLinkReg, slice: oneSlice}},
+	expected: map[string]manifest.ReportEntry{
+		"/example-file": {
+			Path:       "/example-file",
+			Mode:       0777,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 1,
+		},
+		"/example-hard-link-reg": {
+			Path:       "/example-hard-link-reg",
+			Mode:       sampleFile.Mode,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 1,
+		}},
+}, {
+	summary: "Symlink hard link",
+	add: []sliceAndEntry{
+		{entry: sampleLink, slice: oneSlice},
+		{entry: sampleHardLinkSym, slice: oneSlice}},
+	expected: map[string]manifest.ReportEntry{
+		"/example-link": {
+			Path:       "/example-link",
+			Mode:       fs.ModeSymlink | 0777,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "/base/example-file",
+			HardLinkId: 1,
+		},
+		"/example-hard-link-sym": {
+			Path:       "/example-hard-link-sym",
+			Mode:       fs.ModeSymlink | 0777,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "/base/example-file",
+			HardLinkId: 1,
+		}},
+}, {
+	summary: "Multiple hard links",
+	add: []sliceAndEntry{
+		{entry: sampleFile, slice: oneSlice},
+		{entry: sampleHardLinkReg, slice: oneSlice},
+		{
+			entry: fsutil.Entry{
+				Path:   "/base/another-example-file",
+				Mode:   0777,
+				SHA256: "another-example-file_hash",
+				Size:   5678,
+				Link:   "",
+			},
+			slice: oneSlice,
+		},
+		{
+			entry: fsutil.Entry{
+				Path:     "/base/another-example-hard-link-reg",
+				Mode:     sampleFile.Mode,
+				Link:     "/base/another-example-file",
+				LinkType: fsutil.TypeHardLink,
+			},
+			slice: oneSlice,
+		},
+	},
+	expected: map[string]manifest.ReportEntry{
+		"/example-file": {
+			Path:       "/example-file",
+			Mode:       0777,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 1,
+		},
+		"/example-hard-link-reg": {
+			Path:       "/example-hard-link-reg",
+			Mode:       sampleFile.Mode,
+			SHA256:     "example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 1,
+		},
+		"/another-example-file": {
+			Path:       "/another-example-file",
+			Mode:       0777,
+			SHA256:     "another-example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 2,
+		},
+		"/another-example-hard-link-reg": {
+			Path:       "/another-example-hard-link-reg",
+			Mode:       sampleFile.Mode,
+			SHA256:     "another-example-file_hash",
+			Size:       5678,
+			Slices:     map[*setup.Slice]bool{oneSlice: true},
+			Link:       "",
+			HardLinkId: 2,
+		}},
 }}
 
 func (s *S) TestReport(c *C) {