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