USA State Taxes
HAWAII (HI)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
|
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
Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.
Last updated Jan 2024