Sources checked:
Quick answer. Hawaii: $64,500 SUTA wage base (2026); 2.4% new employer rate; new hires reported in 20 days; $16.00 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay within 1 working day if fired. 16 of 19 checklist items are confirmed on official pages; 3 are marked not confirmed, with the page to check.
Hawaii 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
DLIR's employer registration page: register online (future hire dates aren't accepted).
Source: Hawaii DLIR: New for Employer Registration, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount.
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ConfirmedTaxable wage base for 2026 (the latest published)
$64,500 per employee in 2026.
DLIR's tax rate schedule page: $64,500 per employee for 2026.
Source: Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.4% for a new employer.
DLIR: 2.40% for 2026.
Source: Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DLIR: form UC-B6 and all contributions and assessments are due by the end of the month after the quarter; liable employers file every quarter even with no payroll.
Source: Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Hawaii DOTAX: Employer's Tax Guide, Booklet A (Rev. 2025).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of hire. Magnetic or electronic reports are sent twice a month, 12 to 16 days apart.
- Who: A new hire is an employee not previously employed by the employer, or separated from prior employment for at least 60 consecutive days.
- How: mail, electronic file. Hawaii law allows reports by first class mail, magnetically or electronically, on a W-4 or equivalent form.
Source: Hawaii Revised Statutes 576D-16: Duty of employers to report new hires, checked November 2026 · More: First hire checklist for Hawaii
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$16.00 an hour.
$16.00 beginning January 1, 2026 (Hawaii DLIR).
Source: Hawaii DLIR: Minimum Wage and Overtime, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$16.00 an hour; no scheduled change in our data.
No change in 2027. Hawaii's next step is $18.00 on January 1, 2028 (Hawaii DLIR).
Source: Hawaii DLIR: Minimum Wage and Overtime, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $14.75 an hour in 2027, with tips making up the rest.
US DOL tipped table: $1.25 tip credit, $14.75 cash wage, under conditions DLIR's tip credit notice explains.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
Hawaii's Wage Standards Division says paid vacation and sick leave are not required by law; employers that offer them must make the policy available in writing or by posted notice.
Source: Vacation and Sick Leave (Hawaii Wage Standards Division), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No meal break requirement for adults.
There is no law that requires rest or meal breaks for other employees.
Source: Hawaii DLIR Wage Standards: Breaks, meal and rest, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No rest break requirement for adults. Rest breaks of 5 to 20 minutes that an employer gives count as paid hours worked.
There is no law that requires rest or meal breaks for other employees.
Source: Hawaii DLIR Wage Standards: Breaks, meal and rest, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
14- and 15-year-olds get a 30-minute rest or meal period after 5 consecutive hours of work. (Ages: 14 and 15.)
a thirty minute rest or meal period after five consecutive hours of work.
Source: Hawaii DLIR Wage Standards: Breaks, meal and rest, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Any employer with one or more employees, other than those excluded by section 386-1.
Any employer, other than those excluded (section 386-1), having one or more employees
- Poster: Post and keep up a printed statement of benefit rights, and give injured employees the brochure 'Highlights of the Hawaii Workers' Compensation Law'.
- An employee whose employer has no coverage can contact the division's Investigation Section in Honolulu or the nearest neighbor-island DLIR district office.
Source: About Workers' Compensation (WC) - Disability Compensation Division, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
In full at the time of discharge, or not later than the next working day.
pay all earned wages in full at the time of discharge, or not later than the next working day
Source: Hawaii Wage Standards Division: Unpaid Wages, checked November 2026 · More: Hawaii final paycheck law
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ConfirmedFinal pay when an employee quits
In full no later than the next regular payday.
the employer shall pay the employee's wages in full no later than the next regular pay day
- Unused vacation: Hawaii's wage law doesn't address vacation at separation directly. A 2005 Hawaii Supreme Court decision noted under HRS 388-1 held that payment for unused vacation on separation isn't 'wages' under that section.
- If it's late: An employer that fails to pay without equitable justification owes the unpaid wages plus an equal sum and 6% yearly interest; willful violations can bring criminal fines.
Source: Hawaii Wage Standards Division: Unpaid Wages, checked November 2026 · More: Hawaii final paycheck law
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ConfirmedFor a laid-off employee: the state's work search rule
At least 3 work search contacts a week, including weeks you claim partial benefits.
Source: Hawaii DLIR: Unemployment Insurance Handbook (claimant), checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
File Form N-196 with the state copies of federal Forms 1099 (the form lists 1099-NEC and 1099-MISC among them) by February 28. Give recipients their 1099s by January 31.
- W-2s: January 31 (Form HW-30 with paper HW-2s or federal W-2 copy 1)
- 1099s: February 28 (next regular workday if it falls on a weekend or holiday)
- Annual reconciliation: Form HW-30 (annual transmittal of Forms HW-2/W-2); Form N-196, Annual Summary and Transmittal of Hawaii Information Returns, due HW-30 by January 31; N-196 by February 28.
- Electronic filing: Employers with withholding liability over $40,000 a year must file Forms HW-14 and HW-2 electronically. Effective January 1, 2026, the Department adopts the 10-or-more electronic filing threshold for Forms W-2 and HW-2.
Source: Hawaii DOTAX: Employer's Tax Guide, Booklet A (Rev. 2025), checked November 2026 · More: Hawaii 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form HW-30 with Forms HW-2 or W-2 copy 1 | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form N-196 with state copies of Forms 1099 (if not filed through CF/SF) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount
- State income tax withholding: check Hawaii DOTAX: Employer's Tax Guide, Booklet A (Rev. 2025)
- E-Verify for private employers: check Employer Information, USCIS
Hawaii kit
Hawaii Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Hawaii unemployment tax wage base for 2027?
Not confirmed in our data files. Check Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount (https://labor.hawaii.gov/ui/?p=3684). The latest published base is $64,500 per employee in 2026.
How soon must a Hawaii employer report a new hire?
Within 20 days of hire. Magnetic or electronic reports are sent twice a month, 12 to 16 days apart.
What is the Hawaii minimum wage in 2027?
$16.00 an hour; no scheduled change in our data. No change in 2027. Hawaii's next step is $18.00 on January 1, 2028 (Hawaii DLIR).
Does Hawaii require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Hawaii?
If the employer ends the job: In full at the time of discharge, or not later than the next working day. If the employee quits: In full no later than the next regular payday.
Does Hawaii require state W-2 or 1099 filing?
File Form N-196 with the state copies of federal Forms 1099 (the form lists 1099-NEC and 1099-MISC among them) by February 28. Give recipients their 1099s by January 31. W-2s: January 31 (Form HW-30 with paper HW-2s or federal W-2 copy 1) 1099s: February 28 (next regular workday if it falls on a weekend or holiday)
Do Hawaii employers need workers' comp?
Any employer with one or more employees, other than those excluded by section 386-1.
Related: Employer compliance by state · 2027 changes for employers