USA State Taxes
HAWAII (HI)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
Hawaii Department of Taxation Withholding Tax
|
Quarterly less than $5,000.00 in a calendar year. Monthly $5,000 - $40,00 in a calendar year Semi-Weekly exceeds $40,000 in a calendar year - EFT Due Wednesdays & Fridays - 3 banking days. Accelerated Monthly Quarterly EFT |
Periodic Withholding Tax Return - HW-14 Annual Return & Reconciliation Tax Withheld - HW-3
Employee's Withholding Exemption and Status Certificate - HW-4 |
|
| Supplemental Wage / Bonus Rate | None |
| Notes: | If no wages were paid and no tax withheld, or if you temporarily cease to pay wages, as in the case of a seasonal business, you must continue to file Form HW-14. No reciprocal tax agreement. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $59,100 | Increased from $56,700 in 2023 |
Quarterly - Check Quarterly Wage Reporting System (QWRS) software can be used to file UC-B6 online. |
UC-B6 (not available online) |
|
| Employee Deduction | None | ||||
| Employer Tax Rate | 0.0 – 5.8% | Decrease from 2023 | |||
| New Employment Rate - Standard | 3.0% | Decrease from 4.0% in 2023 | |||
| Voluntary Contribution Permitted | No |
| Notes: | If you do not owe any contributions (zero rate, no payroll, meet excess wage limit, reimbursable, etc) you may submit your report without making payment online. |
STATE DISABILITY INSURANCE (SDI)
| Description | Amount | Effective Date | Website | Forms |
|---|---|---|---|---|
|
Maximum Weekly Taxable Earnings |
$1,374.78 |
Increase from $1,318.48 in 2023 |
Hawaii Disability Insurance |
|
| Employee Deduction | 0.5% of wages, to a maximum weekly deduction of $6.87 in 2024 | Increase from max. weekly deduction of $6.59 in 2023 | ||
| Employer Contribution | Difference between cost and employee contribution |
| Notes: | Employers of one or more employees; employers of domestic employees and with a quarterly payroll of $225 or more must have SDI plans. Hawaii does not administer a state plan but requires a minimum Temporary Disability Insurance (TDI) Plan. |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hire |
Same as federal requirements. |
WEBSITES
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Last updated Jan 2024