| The Hawaii State Agency that oversees the | | | | agency can be reached at 808-692-7029. Hawaii |
| collection and reporting of State income taxes | | | | does allow compulsory direct deposit except for |
| deducted from payroll checks is: Department of | | | | State employees hired after 7/1/1998. Hawaii |
| Taxation Withholding Tax P.O. Box 3827 Honolulu, | | | | requires the following information on an |
| Hi 96812-3827 808-587-4242 Hawaii requires that | | | | employee's pay stub: Gross and Net Earnings pay |
| you use Hawaii form "HW-4, Employee's | | | | period dates payment date itemized deductions |
| Withholding Exemption and Status Certificate" | | | | Hawaii requires that employee be paid no less |
| instead of a Federal W-4 Form for Hawaii State | | | | often than semimonthly; monthly if union contract |
| Income Tax Withholding. Not all states allow salary | | | | or director of labor relations allows.. Hawaii requires |
| reductions made under Section 125 cafeteria plans | | | | that the lag time between the end of the pay |
| or 401(k) to be treated in the same manner as | | | | period and the payment of wages to the |
| the IRS code allows. In Hawaii cafeteria plans are: | | | | employee not exceed seven days; up to 15 if the |
| not taxable for income tax calculation; taxable for | | | | director of labor relations allows. Hawaii payroll law |
| unemployment insurance purposes. 401(k) plan | | | | requires that involuntarily terminated employees |
| deferrals are: not taxable for income taxes; | | | | must be paid their final pay immediately or the |
| taxable for unemployment purposes. In Hawaii | | | | next working day if immediately is impossible. The |
| supplemental wages are required to be | | | | next regular payday if suspended due to a labor |
| aggregated for the state income tax withholding | | | | dispute or temporarily laid off. Voluntarily |
| calculation. You may not file your Hawaii State | | | | terminated employees must be paid their final pay |
| W-2s by magnetic media. The Hawaii State | | | | by the next regular payday or by mail if |
| Unemployment Insurance Agency is: The | | | | employee requests it; immediately if one pay |
| Department of Labor and Industrial Relations | | | | period's notice is given. Deceased employee's |
| Unemployment Insurance Division 830 Punchbowl | | | | wages up to $2000.00 must be paid to the |
| St. Honolulu, HI 96813 808-586-8970 The state of | | | | surviving spouse or adult children (in that order) |
| Hawaii taxable wage base for unemployed | | | | within 30 days. Conditions require an affidavit of |
| purposes is wages up to $30, 200. Hawaii has | | | | relationship and a receipt. Escheat laws in Hawaii |
| optional reporting of quarterly wages on magnetic | | | | require that unclaimed wages be paid over to the |
| media. Unemployment records must be retained in | | | | state after one year. The employer is further |
| Hawaii for a minimum period of five years. This | | | | required in Hawaii to keep a record of the wages |
| information generally includes: name; social security | | | | abandoned and turned over to the state for a |
| number; dates of hire, rehire and termination; | | | | period of five years. Hawaii payroll law provides |
| wages by period; payroll pay periods and pay | | | | for a maximum tip credit against minimum wage |
| dates; date and circumstances of termination. The | | | | of $0.25. In Hawaii the payroll laws covering |
| Hawaii State Agency charged with enforcing the | | | | mandatory rest or meal breaks are only that |
| state wage and hour laws is: The Department of | | | | minors under 16 must have a 30-minute meal |
| Labor and Industrial Relations Enforcement Division | | | | period after five hours of work. There is no |
| 830 Punchbowl St., Rm. 340 Honolulu, HI 96813 | | | | provision in Hawaii law concerning record retention |
| 808-586-8777 The minimum wage in Hawaii is | | | | of wage and hour records therefor it is probably |
| $6.25 per hour. The general provision in Hawaii | | | | wise to follow FLSA guidelines. The Hawaii agency |
| concerning paying overtime in a non-FLSA | | | | charged with enforcing Child Support Orders and |
| covered employer is one and one half times | | | | laws is: Child Support Enforcement Agency |
| regular rate after 40-hour week. Hawaii State | | | | Department of the Attorney General 601 |
| new hire reporting requirements are that every | | | | Kamokila Blvd., Ste 251 Kapolei, HI 96707 |
| employer must report every new hire and rehire. | | | | 808-587-4250 . Hawaii has the following provisions |
| The employer must report the federally required | | | | for child support deductions: When to start |
| elements of: Employee's name Employee's | | | | Withholding? first pay period within 7 days of |
| address Employee's social security number | | | | mailing When to send Payment? Within 5 days of |
| Employer's name Employer's address Employer's | | | | Payday. When to send Termination Notice? |
| Federal Employer Identification Number (EIN) This | | | | Immediately Maximum Administrative Fee? $2 per |
| information must be reported within 20 days of | | | | payment Withholding Limits? Federal Rules under |
| the hiring or rehiring. The information can be sent | | | | CCPA. Please note that this article is not updated |
| as a W4 or equivalent by mail, fax or | | | | for changes that can and will happen from time to |
| electronically. There is a $25.00 penalty for a late | | | | time. |
| report in Hawaii. The Hawaii new hire reporting | | | | |