Payroll Hawaii, Unique Aspects of Hawaii Payroll Law and Practice
The Hawaii State Agency that oversees the collection and reporting of State income 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, Employee’s Withholding Exemption and Status Certificate” instead of a Federal W-4 Form for Hawaii State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the 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 income tax withholding calculation.
You may not file your Hawaii State W-2s by magnetic media.
The Hawaii State Unemployment Insurance Agency is:
The Department of Labor and...
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