Hawaii employer tax information
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.
Withholding Tax Payment: processed after every pay run
Withholding Tax Filing (HW-14): processed quarterly
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
New Hire Report: processed as needed
Make Hawaii payroll 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.
To make Hawaii unemployment tax payments, you must be registered with the Hawaii Department of Labor and Industrial Relations 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
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):
- To file online, use the Hawaii Tax Online website.
- To file by mail, download the Form HW-14 and mail your return to the address indicated on the form.
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.
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
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
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.
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.
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. Here are some general guidelines for completing your adjusted return:
- Download Form HW-2.
- Be sure to mark the form as CORRECTED.
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
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.
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.
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.
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:
Sign in to your HI UI Tax Account and go to User Management.
Next to Square Payroll, select Approve and the button will turn to Edit.
Select Edit and under the Rights section, select Select All.
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.