Payroll Hawaii, Unique Aspects of Hawaii Payroll Law and Practice
The Hawaii State Agency that oversees the collection and reporting of State earnings taxes deducted from payroll checks is:
Department of Taxation
Withholding Tax
P.O. Box 3827
Honolulu, Hi 96812-3827
808-587-4242
www.state.hi.us/tax/tax.html
Hawaii requires that you use Hawaii form "HW-4, Employees Withholding Exemption and Status Certificate" rather of a Federal W-4 Form for Hawaii State Income Tax Withholding.
Not all states allow salary reductions produced under Section 125 cafeteria plans or 401(k) to be treated in the exact same manner as the IRS code allows. In Hawaii cafeteria plans are: not taxable for income tax calculation taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes taxable for unemployment purposes.
In Hawaii supplemental wages are required to be aggregated for the state earnings tax withholding calculation.
You may possibly not file your Hawaii State W-2s by magnetic media.
The Hawaii State Unemployment Insurance Agency is:
The Department of Labor and Industrial Relations
Unemployment Insurance Division
830 Punchbowl St.
Honolulu, HI 96813
808-586-8970
state of Hawaii taxable wage base for unemployed purposes is wages up to $30, 200.
Hawaii has optional reporting of quarterly wages on magnetic media.
Unemployment records need to be retained in Hawaii for a minimum period of five years. This details generally consists of: name social security quantity dates of hire, rehire and termination wages by period payroll pay periods and spend dates date and circumstances of termination.
The Hawaii State Agency charged with enforcing the state wage and hour laws is:
The Department of Labor and Industrial Relations
Enforcement Division
830 Punchbowl St., Rm. 340
Honolulu, HI 96813
808-586-8777
minimum wage in Hawaii is $6.25 per hour.
The general provision in Hawaii concerning paying overtime in a non-FLSA covered employer is a single and one half instances regular rate following 40-hour week.
Hawaii State new hire reporting requirements are that each employer must report each new hire and rehire. The employer ought to report the federally essential elements of:
Employees name
Employees address
Employees social security number
Employers name
Employers address
Employers Federal Employer Identification Number (EIN)
This details need to be reported within 20 days of the hiring or rehiring.
The info can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in Hawaii.
The Hawaii new hire reporting agency can be reached at 808-692-7029.
Hawaii does permit compulsory direct deposit except for State workers hired following 7/1/1998.
Hawaii requires the following data on an employees pay stub:
Gross and Net Earnings
pay period dates
payment date
itemized deductions
Hawaii demands that employee be paid no less typically than semimonthly monthly if union contract or director of labor relations enables..
Hawaii calls for that the lag time between the end of the pay period and the payment of wages to the employee not exceed seven days up to 15 if the director of labor relations allows.
Hawaii payroll law needs that involuntarily terminated personnel should be paid their final pay instantly or the subsequent working day if immediately is impossible. The next normal payday if suspended due to a labor dispute or temporarily laid off.
Voluntarily terminated staff must be paid their final spend by the subsequent standard payday or by mail if employee requests it immediately if a single pay periods notice is given.
Deceased employees wages up to $2000.00 ought to be paid to the surviving spouse or adult children (in that order) within 30 days. Conditions call for an affidavit of relationship and a receipt.
Escheat laws in Hawaii require that unclaimed wages be paid over to the state right after 1 year.
The employer is further required in Hawaii to keep a record of the wages abandoned and turned more than to the state for a period of 5 years.
Hawaii payroll law gives for a maximum tip credit against minimum wage of $.25.
In Hawaii the payroll laws covering mandatory rest or meal breaks are only that minors under 16 ought to have a 30-minute meal period after 5 hours of work.
There is no provision in Hawaii law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA recommendations.
The Hawaii agency charged with enforcing Child Assistance Orders and laws is:
Child Support Enforcement Agency
Department of the Attorney General
601 Kamokila Blvd., Ste 251
Kapolei, HI 96707
808-587-4250
has the following provisions for child assistance deductions:
When to begin Withholding? 1st spend period within 7 days of mailing
When to send Payment? Within 5 days of Payday.
When to send Termination Notice? Instantly
Maximum Administrative Fee? $two per payment
Withholding Limits? Federal Rules below CCPA.
Please note that this write-up is not updated for modifications that can and will happen from time to time.
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