State guide
How to Register for Hawaii Payroll Taxes
Let a dedicated tax manager file your Hawaii registrations with you, or use the step-by-step guide below.
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At a glance
2 tax accounts: Taxation and Labor
$64,500 UI wage base in 2026
2.4% new employer UI rate in 2026
New hires due within 20 days
Done for you
Hawaii accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Hawaii that means a withholding account with the Hawaii Department of Taxation and an unemployment insurance account with the Department of Labor and Industrial Relations.
- One tax manager who owns your file
- Taxation and Labor registrations filed with you
- New hire reporting set up for the 20-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows Hawaii employer accounts. Use it alone or with managed payroll.
Quick answer
Hawaii payroll tax registration at a glance
Hawaii employers usually open two tax accounts. The Hawaii Department of Taxation (DOTAX) handles income tax withholding: you file Form BB-1, the Basic Business Application, and select "Withholding". The Department of Labor and Industrial Relations (DLIR) Unemployment Insurance Division handles unemployment insurance, and you register online at uiclaims.hawaii.gov.
In 2026, unemployment tax applies to the first $64,500 of each employee's wages, and new employers pay 2.4%, plus a small Employment and Training assessment. New hires go to the Child Support Enforcement Agency within 20 days. Hawaii also requires employers to provide temporary disability insurance, prepaid health care for eligible employees and workers' compensation.
Who must register
Who registers in Hawaii
Most employers need both tax accounts and the three DLIR coverages.
| Situation | Hawaii requirement |
|---|---|
| You withhold Hawaii income tax from wages | File Form BB-1 and select "Withholding"; there's no fee |
| You become an employing unit by hiring an employee | File a status report with the UI Division online within 20 days after hiring |
| You have employees working in Hawaii | In most cases, pay unemployment tax on their wages and file a report every quarter |
| You hire or rehire employees | Report them to the Child Support Enforcement Agency |
| You have eligible employees | Provide temporary disability insurance (TDI) coverage |
| Employees work at least 20 hours a week and meet the earnings test | Provide prepaid health care coverage after four consecutive weeks |
| You have employees | Provide workers' compensation coverage, usually through an authorized insurer |
Registration steps
How to register in Hawaii
Two registrations, then new hire reporting and coverage.
- File Form BB-1 with DOTAX and select "Withholding". Submit it online at hitax.hawaii.gov, by mail or in person at a district tax office.
- Watch for your withholding ID. By mail it takes about three to four weeks; applying in person at a district tax office gets an ID the same day.
- Register with the UI Division at uiclaims.hawaii.gov within 20 days after hiring. Paper Form UC-1 is no longer accepted, and future hire dates aren't accepted.
- Create the owner's online profile on the UI Division's Employer Web Application. The owner can then authorize other users, such as staff or a service company.
- Collect Form HW-4 from each employee. A federal W-4 can't be used instead, and if no HW-4 is turned in, withhold as single with zero exemptions.
- Report each new hire and rehire to the Child Support Enforcement Agency within 20 days of the first day of work.
- Set up TDI, prepaid health care and workers' compensation coverage through approved plans or insurers.
More than withholding
Withholding, UI and DLIR coverage
Hawaii pairs two tax accounts with three employer coverage rules.
On your own
- A BB-1 application and a separate UI online profile
- Quarterly HW-14 returns, with payments as often as semiweekly
- A 20-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files both with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your business details for Form BB-1
- Your actual hire date (the UI Division doesn't accept future hire dates)
- The business owner's details for the UI online profile (corporate officer, partner, member or sole proprietor)
- A Form HW-4 from each employee
- For each new hire: name, address, Social Security number and first day of work
Accounts
What you end up with
Two tax accounts, plus coverage.
- A DOTAX withholding account for payments, quarterly HW-14 returns and year-end W-2s, filed in Hawaii Tax Online.
- A DLIR UI account for quarterly Form UC-B6 wage, contribution and E&T assessment reports.
- TDI, prepaid health care and workers' compensation coverage under DLIR's Disability Compensation Division rules.
Rates
Hawaii 2026 payroll tax numbers
Figures published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $64,500 per employee (2026) |
| New employer UI rate | 2.40% (2026) |
| Contribution rate schedule | Schedule C, with a 5.60% maximum (2026) |
| Employment and Training (E&T) assessment | 0.01% of taxable wages (2026), for employers with a rate above 0% and below the schedule maximum |
| TDI employee share | Up to 0.5% of weekly wages; see DLIR's TDI page for current limits |
| Prepaid health care employee share | The lesser of 50% of the premium or 1.5% of monthly gross earnings |
| Withholding with no Form HW-4 | Withhold as single with zero exemptions |
Pitfalls
Hawaii mistakes to avoid
Most problems come from missed reports and coverage gaps.
- Skipping a no-payroll quarter. File Form UC-B6 every quarter, even with no wages.
- Skipping a quarter's HW-14. All withholding filers file Form HW-14 for each quarter.
- Using the federal W-4 for Hawaii. Hawaii requires its own Form HW-4.
- Paying quarterly when you owe more often. Annual withholding over $5,000 means monthly payments, and over $40,000 means semiweekly payments.
- Late UI reports. A late UC-B6 carries a $30 penalty, and late contributions carry a 10% penalty of at least $100.
Related duties
Other Hawaii employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new hires to the Child Support Enforcement Agency as soon as possible and no later than 20 days from the employee's first day of work. A rehire counts after at least 60 consecutive days away.
- Temporary disability insurance. Employers must provide partial wage replacement coverage for eligible employees' off-the-job injury or sickness, including pregnancy. Employers may pay the full cost or share it, with the employee's share capped at 0.5% of weekly wages. See DLIR's TDI page for current limits.
- Prepaid health care. Employers must provide approved health care coverage to employees who work at least 20 hours a week and earn 86.67 times the Hawaii minimum wage a month, starting after four consecutive weeks of work.
- Workers' compensation. Hawaii's workers' compensation law requires employers to provide benefits for work injuries. Most employers buy insurance from an authorized carrier, and employees can't be charged for the premiums.
Filing calendar
Hawaii deadlines after registration
Quarterly returns, with payments set by your annual withholding.
- Withholding payments: quarterly if annual withholding is $5,000 or less; monthly if it's over $5,000 but not over $40,000; semiweekly if it's over $40,000. Quarterly and monthly payments are due by the 15th of the following month.
- Form HW-14 returns: quarterly, by April 15, July 15, October 15 and January 15.
- W-2s or HW-2s: to employees and to DOTAX by January 31.
- Form UC-B6 and UI contributions: by the last day of the month after each quarter (April 30, July 31, October 31 and January 31).
- Electronic filing: required for all withholding forms once annual withholding tops $40,000.
Official links
Hawaii agency links
Official forms, rates and guidance.
- Hawaii Department of Taxation: Withholding Tax for Employers
- Hawaii Department of Taxation: An Introduction to Employer Requirements for Withholding State Income Tax
- Hawaii Department of Taxation: General Instructions for Filing the Hawaii Withholding Tax
- DLIR Unemployment Insurance Division: Tax Rate Schedule and Weekly Benefit Amount
- DLIR Unemployment Insurance Division: Handbook for Employers
- DLIR Unemployment Insurance Division: Employer Website
- Hawaii Child Support Enforcement Agency: State Directory of New Hires Q&A
- DLIR Disability Compensation Division: About TDI, About Prepaid Health Care, About Workers' Compensation
Hawaii registration questions
How do I register for Hawaii payroll taxes?
File Form BB-1 with the Department of Taxation and select "Withholding", and register with the DLIR Unemployment Insurance Division online at uiclaims.hawaii.gov within 20 days after hiring.
Does Hawaii charge a fee for a withholding account?
No. DOTAX says there is no fee for an income tax withholding account.
What is the Hawaii new employer unemployment rate?
For 2026 it is 2.4%, applied to the first $64,500 of each employee's wages, plus a 0.01% Employment and Training assessment.
How fast must I report new hires in Hawaii?
No later than 20 days from the employee's first day of work, to the Child Support Enforcement Agency.
How often do I file Hawaii withholding?
Every employer files Form HW-14 quarterly. How often you pay depends on annual withholding: quarterly at $5,000 or less, monthly over $5,000 up to $40,000 and semiweekly over $40,000.
What else does Hawaii require besides payroll taxes?
Temporary disability insurance, prepaid health care for eligible employees and workers' compensation, all overseen by DLIR's Disability Compensation Division.
I am the only employee of my S corporation. What do I need in Hawaii?
If you pay yourself wages, you need the withholding account. The UI Division says that in most cases employers with employees working in Hawaii pay unemployment tax on their wages, and a family-owned corporation with two family-member owners as its only employees can apply to be excluded. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Hawaii state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Hawaii with you
A dedicated tax manager files your Hawaii Department of Taxation and Unemployment Insurance Division registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Hawaii state agency pages. This guide is general information, not tax or legal advice.
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Hawaii Department of Taxation (DOTAX), Withholding Tax: For Employers
- DOTAX, An Introduction to Employer Requirements for Withholding State Income Tax (Rev. June 2026, PDF)
- DOTAX, General Instructions for Filing the Hawaii Withholding Tax, Forms HW-14 and HW-30 (Rev. 2025, PDF)
- DLIR Unemployment Insurance Division, Tax Rate Schedule and Weekly Benefit Amount
- DLIR UI Division, Contribution Rates Explained
- DLIR UI Division, Handbook for Employers
- DLIR UI Division, Employer Frequently Asked Questions
- DLIR UI Division, Employer Website
- Hawaii Child Support Enforcement Agency (CSEA), State Directory of New Hires Questions and Answers (FLO100, PDF)
- DLIR Disability Compensation Division (DCD), About Temporary Disability Insurance
- DLIR DCD, About Prepaid Health Care
- DLIR DCD, About Workers' Compensation