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Intuit
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Hawaii Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
HI Report UC-B6A (Filing) UI Continuation Payroll Report to Complete HI Quarterly Wage Contribution Report (UC-B6)
Effective Date
Subform of
UC-B6
Form Name
Continuation Payroll Report to Complete HI Quarterly Wage Contribution Report (UC-B6)
Filing Frequency
Quarterly
Filing Due Dates
Filed with UC-B6 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
HI Report UC-B6 (Filing) UI Payroll Report to complete HI Quarterly Wage Contribution Report (UC-B6)
Effective Date
Form Name
Payroll Report to complete HI Quarterly Wage Contribution Report (UC-B6)
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
HW-3 (Filing) WH Annual Return and Reconciliation
Effective Date
Form Name
Annual Return and Reconciliation
Filing Frequency
Annual
Filing Due Dates
Due on last day of February of the following year, including Leap year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
VP-1 (Payment) WH Tax Payment Voucher
Effective Date
Form Name
Tax Payment Voucher
Filing Frequency
Semiweekly Monthly Quarterly
Filing Due Dates
Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have two paydays within one deposit period but the paydays are in separate quarters, you must make two separate payments. Monthly: Due the 15th of the following month. Quarterly: Due the 15th of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due on last day of February of the following year, including Leap year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
HW-14 (Filing and Payment) WH Withholding Tax Return
Effective Date
Form Name
Withholding Tax Return
Filing Frequency
Quarterly - Effective 01-01-2018
Filing Due Dates
Due the 15th of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency
Payment Methods
Check

Agency contact information

Effective Date
Agency Name
Hawaii Department of Taxation
Vendor Payable Name
Hawaii State Tax Collector
Mailing Address
Withholding Tax Division P.O. Box 3827 Honolulu, HI 96812-3827
Phone Numbers
Taxpayer Services 808-587-4242 or 800-222-3229 (Toll- Free)
Support Email
taxpayer.services@hawaii.gov
Agency Website URL
http://tax.hawaii.gov/forms/a1_b1_5whhold/

Agency Holidays

Effective Date
Agency Holidays
State Observed Holidays: March 26th - Prince Kalanianle Day April 19th - Good Friday June 11th - King Kamehameha Day August 16th - Statehood Day

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
HI Dept of Taxation ID No.
QuickBooks Employer Account Number Format(s)
WH 999-999-9999-99

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$1,144
Supplemental Rate Detail
Same as regular pay

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
HI Withholding

Verification Tracking

Last Verified Date
02-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly HI Withholding
Effective Date
Tax Payment Name
HI Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
15th day of the following month
Threshold Requirement
Annual withholding liability is $5,000 to $40,000.
Quarterly HI Withholding
Effective Date
Tax Payment Name
HI Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
15th day of the month following the end of the Quarter
Threshold Requirement
Annual withholding liability is less than $5,000
Semiweekly HI Withholding
Effective Date
Tax Payment Name
HI Withholding
Frequency
Semiweekly
Liability Accrual Period
Wednesday, Thursday or Friday Saturday, Sunday, Monday, or Tuesday
Due Date
Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday
Threshold Requirement
Annual withholding liability is greater than $40,000

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Employers required to file W-2's or W-2 C's to the Federal Government are required to electronically submit W-2's and W-2 C's to Hawaii.
Employer Payment Requirements
Employers that deposit federal employment taxes electronically must also deposit state withholding taxes electronically. If an employer withholding liability is greater than $40,000 in any taxable year, and they receive notification from the state, the employer must pay electronically.

Agency contact information

Effective Date
Agency Name
Department of Labor and Industrial Relations, Unemployment Insurance Division
Vendor Payable Name
Hawaii State Tax Collector
Mailing Address
Unemployment Insurance Division Employer Services Section 830 Punchbowl St., Room 437 Honolulu, HI 96813
Phone Numbers
Employer Services Tax Information 808-586-8915 Registration 808-586-8982
Support Email
dlir.ui.empsvc.tax@hawaii.gov
Agency Website URL
http://labor.hawaii.gov/ui

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays please refer to compliance pages under the Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: March 26th - Prince Kalanianle Day April 19th - Good Friday June 11th - King Kamehameha Day August 16th - Statehood Day

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
HI Dept of Labor and Industrial Relations Acct No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
5.6%
New Employer Rate
2.4%

Employer Wage Base

Effective Date
Wage Base Amount
$46,800.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
E & T Assessment
Surcharge Abbreviation
Employment & Training Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
0.01%
New Employer Rate
0.01%
Wage Base Amount
$46,800.00

Verification Tracking

Last Verified Date
01-08-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
HI UI and Emp and Training Fund Assessment

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly HI UI and Emp and Training Fund Assessment
Effective Date
Tax Payment Name
HI UI and Emp and Training Fund Assessment
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Employers that report 9 or more employees have to file electronically. Coming in 2019: All employers are required to file electronically
Employer Payment Requirements
No mandate.

State Disability

Agency contact information

Effective Date
Agency Name
Department of Labor and Industrial Relations - Disability Compensation Division
Mailing Address
Plans Acceptance Branch P.O. Box 3769 Honolulu, HI 96812-3769
Phone Numbers
(808) 586-9188
Support Email
dlir.tempdisabilityins@hawaii.gov
Agency Website URL
http://labor.hawaii.gov/dcd/

Agency Tax Rate Detail

Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A

Employer Wage Base

Wage Base Amount
N/A

Employee Rates

Effective Date
Fixed Rate
0.5%

Employee Wage Base

Effective Date
Wage Base Amount
$56,580.16

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://hitax.hawaii.gov/_/
Is there a registration fee?
Yes
What is the name of the form to use for registration?
Hawaii Tax Online
What is the link to the form for registration?
https://hitax.hawaii.gov/_/
Additional information about the registration for this state.
Client can verify if they already have an account by going to http://pahoehoe.ehawaii.gov/tls/app. There is a $20.00 online processing fee. Account numbers are received in 7 to 10 business days via regular mail. The client can call 808-587-1455, 24-48 hours after they submit the online application and receive their account number over the phone. Can turn on ACH functionality as soon as we have an AID no payment method reg is required.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://labor.hawaii.gov/ui/new-employer-registration/
Is there a registration fee?
No
What is the name of the form to use for registration?
Online Employer Registration
What is the link to the form for registration?
https://huiclaims2.hawaii.gov/UI_ClaimWEB/employerNode1.jsf
Additional information about the registration for this state.
Client can verify if they already have an account by going to http://pahoehoe.ehawaii.gov/tls/app. Account numbers are received via email or phone call, depending on which method the employer chooses, immediately after the online application is submitted. There is no fee to register for Unemployment Accounts. Once client has their ID # we can turn on ACH payment method.

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