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:

None

State Tax Unemployment Insurance (SUI):

Contribution rate Schedule C
Wage base is $46,800 for 2019 and $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 per hour effective 1/1/19
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

To report online, click here

Remit Withholding for Child Support to:

Child Support Enforcement Agency
Department of the Attorney General
PO Box 1860
Honolulu, HI 96805-1860
808-587-3695

To report online, click here

Reciprocal States:

None