Hawaii Payroll Information

Hawaii 2023 Minimum Wage:

• $12.00 per hour

Hawaii Overtime Rules:

• 1.5 x’s the regular rate of pay for all hours worked over 40 in a workweek

Hawaii Paystub Requirements:

• Furnish each employee at every payday a legible printed, typewritten, or handwritten record showing
  • Total gross compensation
  • The amount and purpose of each deduction
  • Total net compensation 
  • Date of payment
  • Pay period covered

How often do you have to pay employees in Hawaii?

• Employees must be paid at least twice per month

When is an employee’s final check due in Hawaii?

• Voluntary resignation – wages must be paid by the next regular pay date.  If an employee gives at least one pay period’s notice the payment is due at the time of quitting.
• Involuntary termination – wages must be paid at the time of discharge, or no later than the next working day.

Hawaii Withholding Tax Registration

• Register online with the Hawaii Department of Taxation. 

Wages Subject to Hawaii Withholding

• Wages earned in Hawaii are subject to Hawaii withholding tax
• Wages earned outside of Hawaii are subject to Hawaii withholding tax if the employer paying the wages is headquartered in Hawaii, or if the employee’s regular place of employment is Hawaii

Hawaii Employee’s Withholding Exemption Certificate

• Form HW-4

Reciprocity

• None

Hawaii Withholding Tax Due Dates

• If liability is >$40,000 tax is due semi-weekly on Wed following payday Wed-Fri or Fri following payday Sat-Tues.  
• If liability is $5,000 – $40,000 payment is due monthly on the 15th day of month following close of preceding month.  
• If liability is less than $5,000 payment is due quarterly on the 15th day of the month following close of preceding quarter.

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Hawaii Unemployment Tax Registration

• Register online with the Department of Labor & Industrial Relations (DLIR) 

Hawaii Unemployment Tax Employer Liabilities

• New employer rate: 4.0%
• 2023 Wage Base: $56,700

Hawaii Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Hawaii New Hire Reporting

• Child Support Enforcement Agency
  New Hire Reporting
  Kakuhihewa Building
  601 Kamokila Blvd., Suite 251
  Kapolei, HI 96707 
• Fax: (808) 692-7001 
• Phone: (808) 692-7029

Hawaii Child Support

• Payments can be made online using the expertpay website
• 601 Kamokila Boulevard
  Suite 207 Kapolei, Hawaii 96707-2021
• Phone: (888) 317-9081 
• Fax: (808) 692-7134

Additional Hawaii Business Resources

• • State of Hawaii Child Support Enforcement Agency – Information for Employer
  • Hawaii Department of Taxation
  • Hawaii Workforce Development Council