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Hawaii State Tax, Hawaii Unemployment and Payroll Tax

Looking for Hawaii state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Hawaii Department of Taxation

Hawaii Department of Labor and Industrial Relations


Withholding Requirements:

  • Register as an employer by filing Form GEW-TA-RV-3 or register online by clicking here
  • Employee's Withholding Allowance and Status Certificate - HW-4
  • Withholding Method = formula
  • Supplemental Rate = Add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:


State Tax Unemployment Insurance (SUI):

Contribution rate Schedule C
Wage base is $46,800 for 2019, up from $45,900 for 2018.
Rates range from 0.0% to 5.6% for 2019
New employers use 2.4 for 2019, down from 3.0% for 2018
Employment and training fund assessment/interest payment assessment is 0.01% for 2018.

State Disability Insurance (SDI):

Wage Base is $1,088.08 and maximum employee withholding is $5.44, and the maximum weekly benefit amount is $632 for 2019.
Rate is 0.50% of wages

State Labor Laws:

Minimum Wage - $10.10 hourly effective 1/1/19, $10.10 hourly effective 1/1/18
Termination Pay - Fired - at once, or next day if conditions prevent immediate payment. Quit - next regular payday or immediately if employee gave one pay period's notice.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form UC-BP-5(A) (Report of New Hires) to:

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

Remit Withholding for Child Support to:

Child Support Enforcement Agency
Department of the Attorney General
PO Box 1860
Honolulu, HI 96805-1860

To report online, click here

Reciprocal States:


For paycheck calculation visit the Hawaii Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Hawaii state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.