Hawaii Payroll

Updated February 2025
Select statePast Hawaii tax ratesHawaii withholding forms

Hawaii Payroll Topics

The Aloha State has a progressive income tax system where the income taxes are some of the highest in the United States.
Use the free Hawaii paycheck calculators to calculate the taxes on your income. For employer tax calculations, use PaycheckCity Payroll.

Hawaii Tax Information

Employee Withholding Requirements

  • Withholding Method

    : Formula
  • Annual regular withholding allowance: $1,144
  • An extra lump sum withholding allowance valued at $1,650 annually has been added to the calculation

  • Supplemental Wage / Bonus Rate

    : taxed same as regular income
  • Register as an employer on the Hawaii Business Express website

  • Employee's Withholding Tax Exemption Certificate

    : GEW-TA-RV-3

Hawaii State Unemployment Insurance (SUI)

  • Hawaii Wage Base

    : $62,000 for

    Hawaii State Disability Insurance (SDI)

    Hawaii Family Leave Insurance (FLI)

    • None

    Hawaii Local Taxes

    • None

    Hawaii Minimum Wage

    • Hawaii Minimum Wage

      : $14.00 since 2024
    • $16.00 starting 2026

    Hawaii State Labor Laws

    • Hawaii Termination Pay

      :
      • Employee is fired — pay immediately, or next day if conditions prevent immediate payment
      • Employee quits — pay next regular payday or immediately if employee gave one pay period notice

    Hawaii New Hire Reporting

    • Child Support Enforcement Agency
      New Hire Reporting
      Kakuhihewa Building
      601 Kamokila Blvd., Suite 251
      Kapolei, HI 96707
    • Phone: (808) 692-7029
    • Fax: (808) 692-7001

    Remit Withholding for Child Support to

    Hawaii Reciprocal States

    • None
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These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
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