Payroll Hawaii, Special Aspects of Hawaii Payroll Law and Practice
出典: くみこみックス
The Hawaii State Agency that oversees the collection and reporting of State revenue taxes deducted from payroll checks is:
Department of Taxation
Withholding Tax
P.O. Box 3827
Honolulu, Hi 96812-3827
808-587-4242
www.state.hi.us/tax/tax.html
Hawaii demands that you use Hawaii form "HW-four, Employee's Withholding Exemption and Status Certificate" as an alternative of a Federal W-4 Form for Hawaii State Income Tax Withholding.
Not all states allow salary reductions made below Section 125 cafeteria plans or 401(k) to be treated in the identical manner as the IRS code allows. In Hawaii cafeteria plans are: not taxable for earnings tax calculation taxable for unemployment insurance coverage purposes. 401(k) strategy deferrals are: not taxable for revenue taxes taxable for unemployment purposes.
In Hawaii supplemental wages are necessary to be aggregated for the state revenue tax withholding calculation.
You could not file your Hawaii State W-2s by magnetic media.
The Hawaii State Unemployment Insurance Agency is:
The Division of Labor and Industrial Relations
Unemployment Insurance Division
830 Punchbowl St.
Honolulu, HI 96813
808-586-8970
state of Hawaii taxable wage base for unemployed purposes is wages up to $30, 200.
Hawaii has optional reporting of quarterly wages on magnetic media.
Unemployment records ought to be retained in Hawaii for a minimum period of 5 years. This data generally consists of: name social security quantity dates of employ, rehire and termination wages by period payroll pay periods and spend dates date and circumstances of termination.
The Hawaii State Agency charged with enforcing the state wage and hour laws is:
The Division of Labor and Industrial Relations
Enforcement Division
830 Punchbowl St., Rm. 340
Honolulu, HI 96813
808-586-8777
minimum wage in Hawaii is $6.25 per hour.
The general provision in Hawaii regarding paying overtime in a non-FLSA covered employer is a single and one particular half occasions normal rate after 40-hour week.
Hawaii State new hire reporting requirements are that every employer need to report each new employ and rehire. The employer should report the federally essential components of:
Employee's name
Employee's address
Employee's social security number
Employer's name
Employer's address
Employer's Federal Employer Identification Number (EIN)
This info ought to be reported inside 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in Hawaii.
The Hawaii new hire reporting agency can be reached at 808-692-7029.
Hawaii does allow compulsory direct deposit except for State workers hired after 7/1/1998.
Hawaii calls for the following data on an employee's pay stub:
Gross and Net Earnings
pay period dates
payment date
itemized deductions
Hawaii demands that employee be paid no less typically than the guide to insurance atlas semimonthly monthly if union contract or director of labor relations allows..
Hawaii needs that the lag time amongst the end of the pay period and the payment of wages to the employee not exceed seven days up to 15 if the director inside business insurance hawaii of labor relations enables.
Hawaii payroll law requires that involuntarily terminated workers should be paid their final spend instantly or the next working day if quickly is impossible. The subsequent typical payday if suspended due to a labor dispute or temporarily laid off.
Voluntarily atlas insurance company site terminated staff ought to be paid their final pay by the subsequent regular payday or by mail if employee requests it right away if 1 pay period's notice is given.
Deceased employee's wages up to $2000.00 must be paid to the surviving spouse or adult children (in that order) within 30 days. Circumstances call for an affidavit of relationship and a receipt.
Escheat laws in Hawaii require that unclaimed wages be paid over to the state following one year.
The employer is further needed in Hawaii to keep a record of the wages abandoned and turned more than to the state for a period of 5 years.
Hawaii payroll law offers for a maximum tip credit against minimum wage of $.25.
In Hawaii the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have a 30-minute meal period right after five hours of perform.
There is no provision in Hawaii law regarding record retention of wage and hour records therefor it is probably wise to stick to FLSA guidelines.
The Hawaii agency charged with enforcing Kid Assistance Orders and laws is:
Youngster Support Enforcement Agency
Division of the Lawyer Common
601 Kamokila Blvd., Ste 251
Kapolei, HI 96707
808-587-4250
has the following provisions for child help deductions:
When to start Withholding? 1st spend period inside 7 days of mailing
When to send Payment? Within five days of Payday.
When to send Termination Notice? Right away
Maximum Administrative Fee? $two per payment
Withholding Limits? Federal Rules below CCPA.
Please note that this report is not updated for adjustments that can and will occur from time to time.
