Select Settings → Preferences → Setup → AV Setup → Headphone/Audio out → Audio out. On the remote control, press the HOME button. If you can't find the Headphone speaker link setting, select Audio to both TV speakers & other device to enable it and skip to step 7.
On the remote control, press the BACK button.
Select Display & Sound → Audio output Select Sound Select Headphone/Audio out → Audio out (Fixed).