Hawaii payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Hawaii, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $16.00 | Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab) | |
| Next change | $18.00 | Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab) | |
| Tipped employees, cash wage | $14.75 | Hawaii DLIR WSD, Tip Credit Notice (HWHL-1a, Rev. 06/22) (PDF) (opens in a new tab) | |
| Rises with inflation | No | Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab) | |
| Local rates | No county minimum wages: DLIR gives one statewide rate, $16.00 from January 1, 2026. | Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Temporary Disability Insurance (TDI)
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Hawaii DLIR, Disability Compensation Division (opens in a new tab) | Hawaii DLIR Disability Compensation Division, About Temporary Disability Insurance (opens in a new tab) | |
| Status | Contributing | Hawaii DLIR Disability Compensation Division, About Temporary Disability Insurance (opens in a new tab) | |
| Total rate | Set by the insurer or plan | Hawaii DLIR DCD, TDI Frequently Asked Questions (opens in a new tab) | |
| Employee share | Up to 0.5% | Hawaii DLIR DCD, 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (PDF, Dec. 10, 2025) (opens in a new tab) | |
| Employer share | Set by the insurer or plan | Hawaii DLIR DCD, TDI Frequently Asked Questions (opens in a new tab) | |
| Wage cap | $1,500.21 a week | Hawaii DLIR DCD, 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (PDF, Dec. 10, 2025) (opens in a new tab) | |
| Small employers | None | Hawaii DLIR DCD, TDI Frequently Asked Questions (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Hawaii DLIR DCD, About Workers' Compensation (opens in a new tab) | |
| State fund | Hawaii Employers' Mutual Insurance Company (HEMIC) (opens in a new tab) | Hawaii DLIR DCD, About Workers' Compensation (opens in a new tab) |
Checked on November 25, 2025.
What a paycheck costs the employer in Hawaii
Employer taxes and contributions on one employee's pay in Hawaii, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $246.00
- First check of the year
- Cost per check
- $2,553.69
- Pay included, first check
- Cost per year
- $66,078.00
- Pay included
Not in the total: Temporary Disability Insurance (TDI), employer share (set by the insurer or plan).
Later checks cost less once pay passes a wage base: the year's last check costs $2,539.84, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Hawaii unemployment | 2.4% on the first $64,5002.4% UI contribution in 2026 (Schedule C, zero reserve ratio) plus the separate 0.01% Employment and Training assessment: 2.41% in totalAssessments in the rows below | $55.38 | $1,440.00 | Hawaii DLIR UI Division, Tax Rates and Weekly Benefit Amount (opens in a new tab) |
| Employment and Training (E&T) assessment | 0.01% on the first $64,500 | $0.23 | $6.00 | Hawaii DLIR UI Division, Tax Rates and Weekly Benefit Amount (opens in a new tab) |
| Temporary Disability Insurance (TDI), employer share | Set by the insurer or plan | Not in the total | Hawaii DLIR DCD, TDI Frequently Asked Questions (opens in a new tab) | |
| Employer taxes and contributions | $246.00 | $6,078.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,553.69 | $66,078.00 | ||
Checked on October 5, 2026. A figure that is set by an insurer or plan is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Hawaii DLIR UI Division, Employer Website (opens in a new tab)
- Hawaii DLIR UI Division, Tax Rates and Weekly Benefit Amount (opens in a new tab)
- Hawaii DLIR UI Division, Handbook for Employers (opens in a new tab)
- Hawaii Revised Statutes §383-61 (Payment of contributions; wages not included) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 FUTA Credit Reductions (XLSX, Jan. 15, 2026) (opens in a new tab)
- Hawaii DOTAX, Booklet A Employer's Tax Guide (Rev. 2025), withholding from January 1, 2026 (PDF) (opens in a new tab)
- Constitution of the State of Hawaii, Article VIII, Section 3 (Legislative Reference Bureau) (opens in a new tab)
- Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab)
- Hawaii DLIR WSD, Tip Credit Notice (HWHL-1a, Rev. 06/22) (PDF) (opens in a new tab)
- Hawaii DLIR Disability Compensation Division, About Temporary Disability Insurance (opens in a new tab)
- Hawaii DLIR DCD, TDI Frequently Asked Questions (opens in a new tab)
- Hawaii DLIR DCD, 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (PDF, Dec. 10, 2025) (opens in a new tab)
- Hawaii DLIR DCD, About Workers' Compensation (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.