What is the state minimum wage? 

  • $14.00/hour

What do I need to know about state withholding tax?

  • Income earned within Hawaii is subject to withholding tax for both residents and non-residents
  • Income earned by Hawaii residents outside of Hawaii is subject to withholding tax if:
    • The services are performed by an employee whose regular place of employment for services for the employer is in the State; OR
    • The wages are paid out of an office in the State or a field office of an employer whose head office is in the State.
  • New employers are required to register for a withholding account.  Click here to register.

What forms do employees need to set up state withholding?

  • HW-4 – Employee’s withholding allowance certificate

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $61,800
  • 2024 New Employer UI Rate – 3.0%
  • With few exceptions, new employers are required to register for an unemployment tax account.  Click here to register.

How do I report new hires to the state?

How do I submit Child Support payments?

  • Child Support Payment Options
  • Child Support Enforcement Agency
    Statewide Disbursement Branch
    P.O. Box 1860
    Honolulu, Hawaii 96805-1860
  • Phone: (808) 692-8265
  • Email: [email protected]

Additional Resources:

Hawaii Department of Taxation Department of Labor and Industrial Relations
Tax Forms and Publications Hawaii State Laws
Handbook for Employers

Get A Quote For Hawaii Payroll Services

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