Hawaii Payroll Taxes: 2026 Employer Guide
Quick Facts
Key payroll tax details at a glance.
State Income Tax
Progressive (up to 11.00%)
SUI New Employer Rate
2.4%
SUI Wage Base
$64,500 per employee
SUI Rate Range
0% to 5.6%
Employee SUI Contribution
No
Local Taxes
No
Overview: What Makes Hawaii Payroll Complex
Hawaii's payroll environment is more complex than most people expect. The state has 12 income tax brackets (the most in the country), one of the highest SUI wage bases at $64,500, mandatory temporary disability insurance, and a unique Prepaid Health Care Act that requires employers to provide health insurance to employees working 20+ hours per week.
This guide breaks down each of Hawaii's employer obligations: registration requirements, 2026 tax rates and wage bases, filing deadlines, and the compliance pitfalls that catch expanding startups off guard.
Hawaii State Income Tax
Withholding rates, brackets, and forms.
Tax Type
Progressive
Top Rate
11.00%
Withholding Form
HW-4
Hawaii Unemployment Insurance (SUI)
Employer rates, wage bases, and contribution details.
New Employer Rate
2.4%
Wage Base
$64,500 per employee
Rate Range
0% to 5.6%
Employee Contribution
—
Hawaii SUI (State Unemployment Insurance) is an employer-paid tax that funds unemployment benefits for workers who lose their jobs. It is administered by the Hawaii Department of Labor and Industrial Relations. Registration: Employers must register with the Hawaii Department of Labor and Industrial Relations as soon as they hire their first Hawaii employee. Registration can be completed online.
Hawaii Additional Employer Taxes
Other state-mandated payroll contributions.
Temporary Disability Insurance (TDI)
Varies by plan; statutory rate is 0.5%
Prepaid Health Care Act
Varies
Hawaii Compliance Checklist
Deadlines, filing requirements, and official resources.
Key Deadlines
Withholding deposits
Due Varies by liability
Quarterly returns (Q1)
Due April 30
Quarterly returns (Q2)
Due July 31
Quarterly returns (Q3)
Due October 31
Quarterly returns (Q4)
Due January 31
Annual reconciliation
Due February 28
W-2 state copies
Due January 31
New hire report
Due Within 20 days of start date
How Warp Handles Hawaii Payroll
Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Hawaii's .gov websites for taxes, Warp's AI agents open your Hawaii tax accounts, file every payroll form, and resolve every tax notice automatically.
What Warp handles for Hawaii employers:
- Hawaii tax account registration and setup
- Automated income tax withholding calculations and deposits
- SUI registration and quarterly filings
- TDI and Prepaid Health Care setup and remittance
- Annual W-2 and reconciliation filing
- Tax notice resolution directly with Hawaii agencies, so you never spend hours on hold
Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection.
If you don't want to deal with navigating Hawaii .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.
Tax data last verified: March 12, 2026