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Hawaii employer tax information

Who is this article for?
Square Payroll subscribers

About Hawaii employer tax information

With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.

Before you begin

To sign up for Square Payroll in Hawaii, you must be registered with the Hawaii Department of Taxation and the Hawaii Department of Labor and Industrial Relations so we can pay and file your state taxes.

For Hawaii Department of Taxation, you need your:

  • Hawaii Withholding Account Number (WH + 12 digits).

For Hawaii Department of Labor and Industrial Relation, you need your:

  • Hawaii UI Account Number (10 digits)

  • Hawaii Contribution Rate

  • Hawaii Employment and Training Assessment Rate

The Hawaii Department of Labor and Industrial Relations typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively.

Visit the Hawaii website or contact the HI Department of Labor and Industrial Relations directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.

Hawaii payroll tax details

Square Payroll processes the following per the frequency for the listed state agencies.

Hawaii Department of Taxation

  • Withholding Tax Payment: processed after every pay run

  • Withholding Tax Filing (HW-14): processed quarterly

  • Annual Withholding Tax Filing (HW-3): processed annually

  • Wage and Tax Statement (W-2): processed annually

Department of Labor and Industrial Relations, Unemployment Division

  • Unemployment Insurance Tax Payment: processed quarterly

  • Quarterly Wage, Contribution and Employment and Training Assessment Report (UC-B6): filed quarterly

Department of Health

  • New Hire Report: processed as needed

Make Hawaii payroll tax payments

Withholding tax payments

To make Hawaii income tax payments, you must be registered with the Hawaii Department of Revenue and have a Withholding Tax ID Number. If you do not have this information, you can register through Hawaii Business Express (HBE) as a new business.

  • To pay online, sign in and submit your payment through the Hawaii Tax Online by credit card or use Electronic Funds Transfer (EFT).
  • To pay by mail, make your check or money order payable to the “Hawaii State Tax Collector”. Write the filing period and your Hawaii Tax I.D. No. on your check or money order and mail along with your completed Form VP-1 to:
    Hawaii Department of Taxation
    P.O. BOX 3827
    Honolulu, HI 96812-3827

For questions about withholding tax payments, visit the HI DOT website or contact the Hawaii Department of Taxation at 808-587-4242.

Unemployment insurance payments

To make Hawaii unemployment tax payments, you must be registered with the Hawaii Department of Revenue and have a Unemployment Insurance Account Number. If you do not have this information, you can register through Hawaii Unemployment Insurance as a new business or by completing Form BB-1.

  • To pay online, sign in and submit your payment through the Hawaii UI portal by credit card.
  • To pay by mail, make your check payable to “Hawaii State Tax Collector” and mail payment with completed Form UC-B6 to:
    State Tax Collector
    PO Box 3223
    Honolulu, HI 96801

For more information on state unemployment tax payments, visit the HA DOL website or contact the Hawaii Department of Labor at 808-586-8926.

Make payroll withholding tax filings

Form HW-14, Quarterly Withholding Tax Return

Periodic tax returns are due on or before the 15th day of the month following the close of the filing period (e.g. due on April 15th for the first quarter):

A return must be filed even if you do not have any wages to report for the period. For questions about withholding tax payments, visit the HI DOT website or contact the Hawaii Department of Taxation at 808-587-4242.

Form HW-3, Employer’s Annual Return & Reconciliation of Income Tax Withheld from Wages

Copies 1 and 2 of Form HW-3 and Copy A of Forms HW-2 are due by the last day of February following the close of the calendar year.

For questions about withholding tax payments, visit the HI DOT website or contact the Hawaii Department of Taxation at 808-587-4242.

Form HI W-2, Wage and Tax Statement

Hawaii W-2s are due by January 31 for the preceding calendar year.

To file by mail, complete Form HW-2, Statement of Hawaii Income tax Withheld and Wages Paid, or submit copy 1 of federal Forms W-2 to:
Hawaii Department of Taxation
P. O. Box 3827
Honolulu, HI
96812-3827

Make UI tax filings in Hawaii

Form UC-B6, Employer’s Quarterly Contribution and Wage Report

Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).

  • To file online, go to the eHawaii Account Services website to file returns and make any payments.
  • To file by mail, use Form UC-B6 mailed to the last known mailing address on file with the Hawaii DOL. Mail completed form and any payments due to:

: State Tax Collector
PO Box 3223
Honolulu, HI 96801

You must file reports even if you pay no wages during a particular quarter. You will be subject to a penalty if you fail to file.

For more information on state unemployment taxes, visit the HA DOL website or contact the Hawaii Department of Labor at 808-586-8926.

Amend duplicate tax filings in Hawaii

Form HW-14 Quarterly Withholding Tax Return

The Hawaii Department of Taxation allows you to correct any payroll that was misreported on a previously submitted Form HW-14 by submitting an amended return. Here are some general guidelines for completing your adjusted return:

  • Download Form HW-14.
  • Be sure to mark the form as AMENDED.
  • Mail your completed return to the address listed on the form.

File your amended Form HW-14 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Hawaii Department of Taxation at 808-587-4242 or visit the Hawaii Department of Taxation website.

Form UC-B6 Employer’s Quarterly Report of Wages

The Hawaii Department of Labor and Industrial Relations allows you to correct any payroll that was misreported on a previously submitted Form UC-B6 by submitting an amended return. Here are some general guidelines for completing your adjusted return:

  • Sign in to HI Account Services to file electronically or contact the Hawaii Unemployment Office at 808-586-8915 to order a Form UC-B6 to file by mail.
  • Submit your completed return online or mail to the address listed on the form.

File your amended Form UC-B6 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Hawaii DLIR, Unemployment Division at 808-586-8915 or visit the Hawaii Department of Labor and Industrial Relations website.

Form HW-3 Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages

The Hawaii Department of Taxation allows you to correct any payroll that was misreported on a previously submitted Form HW-3 by submitting an amended return. Here are some general guidelines for completing your adjusted return:

  • Download Form HW-3.
  • Be sure to check off the box to mark the form as AMENDED.
  • Mail your completed return to the address listed on the form.

File your amended Form HW-3 with the Hawaii Department of Taxation as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions on filing your amendment, contact the Hawaii Department of Taxation at 808-587-4242 or visit the Hawaii Department of Taxation website.

Form HW-2, Statement of Hawaii Income Tax Withheld and Wages Paid

The Hawaii Department of Taxation allows you to correct any payroll that was misreported on a previously submitted Form HW-2 by submitting an amended return. An amended Form HW-3 must also be submitted in addition to the corrected Form HW-2. Here are some general guidelines for completing your adjusted return:

  • Download Form HW-2.
  • Be sure to mark the form as CORRECTED.
  • Mail your completed return(s) with your amended Form HW-3 to the address listed on the Form HW-3.

File your amended Form HW-2 with the Hawaii Department of Taxation as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions on filing your amendment, contact the Hawaii Department of Taxation at 808-587-4242 or visit the Hawaii Department of Taxation website.

Find your Hawaii tax account numbers

Find your Hawaii Withholding Account Number

If you are a new business, register online as a new business through the Hawaii Department of Taxation.

If you already have a Hawaii Withholding Account Number, you find it on the Hawaii Department of Taxation website or on any previous correspondence from the Hawaii Department of Taxation. If you’re unsure, contact the agency at 808-587-4242.

Find your Hawaii Unemployment Insurance Account Number

If you are a new business, register on the Hawaii Department of Labor and Industrial Relations website to retrieve your UI Account Number.

If you already have a Hawaii UI Account Number, you can look this up on the Hawaii Department of Labor and Industrial Relations website or on previous Rate Notices received from the agency.

If you’re unsure, contact the Hawaii Department of Labor and Industrial Relations at 808-586-8982 or by visiting the Hawaii Department of Labor and Industrial Relations website.

Find your Hawaii Contribution Rate

You can find your rate on the Contribution Rate Notice mailed by the Hawaii Department of Labor and Industrial Relations.

If you are unsure, contact the agency 808-586-8982 or visit the Hawaii Department of Labor and Industrial Relations website.

Find your Hawaii Employment and Training assessment rate

You can find your rate on the Contribution Rate Notice mailed by the Hawaii Department of Labor and Industrial Relations.

If you are unsure, contact the agency 808-586-8982 or visit the Hawaii Department of Labor and Industrial Relations website.

Authorize Square Payroll as your unemployment insurance (UI) service Company

To file and pay your Hawaii unemployment insurance taxes, Square Payroll needs to be authorized as your service company.

Look out for an authorization request from Square Payroll and then follow these steps:

  1. Sign in to your HI UI Tax Account and go to User Management.

  2. Next to Square Payroll, select Approve and the button will turn to Edit.

  3. Select Edit and under the Rights section, select Select All.

  4. Select Save User. Square will now be approved as your Service Company.

You will need to grant us each of the rights for the authorization to be completed.

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