---
title: "Hawaii Employer Requirements 2027 Checklist | MCC Solutions"
description: "Hawaii employers in 2027:  SUTA wage base, new hires reported in 20 days, $16.00 minimum wage, final pay within 1 working day if fired. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/hawaii-employer-compliance-2027"
---

Employer checklist · Hawaii · 2027

# Hawaii employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Hawaii: SUTA wage base; 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. 19 of 19 checklist items are confirmed on official pages; none are open.

## Hawaii 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### 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](https://labor.hawaii.gov/ui/new-for-employer-registration/), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedTaxable wage base for 2027 Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January. Source: [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://labor.hawaii.gov/ui/?p=3684), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://labor.hawaii.gov/ui/?p=3684), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://labor.hawaii.gov/ui/?p=3684), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: HW-4, Employee's Withholding Allowance and Status Certificate. Sources: [Hawaii Revised Statutes 576D-16: Duty of employers to report new hires](https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0576D/HRS_0576D-0016.htm); [Hawaii DLIR: Handbook for Employers, Unemployment Insurance](https://labor.hawaii.gov/ui/?p=1123); [Hawaii Department of Taxation: Booklet A, Employer's Tax Guide (Rev. 2025)](https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf), checked November 2026

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0576D/HRS_0576D-0016.htm), checked November 2026 · More: [First hire checklist for Hawaii](/bookkeeping/first-hire-checklist-by-state?state=hi)

- #### ConfirmedE-Verify for private employers No state law requires private employers in Hawaii to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list Hawaii among the 22 states that require E-Verify of any employer.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $16.00 an hour.$16.00 beginning January 1, 2026 (Hawaii DLIR). Sources: [Hawaii DLIR: Minimum Wage and Overtime](https://labor.hawaii.gov/wsd/minimum-wage/); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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). Sources: [Hawaii DLIR: Minimum Wage and Overtime](https://labor.hawaii.gov/wsd/minimum-wage/); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### 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)](https://labor.hawaii.gov/wsd/?p=103), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### 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](https://labor.hawaii.gov/wsd/breaks-meal-rest/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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](https://labor.hawaii.gov/wsd/breaks-meal-rest/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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](https://labor.hawaii.gov/wsd/breaks-meal-rest/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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 employeesPoster: 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](https://labor.hawaii.gov/dcd/?p=221), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

- #### ConfirmedIf there's no coverage A penalty of $500 or $100 for each employee for every day without coverage, whichever is greater, paid into the special compensation fund; after 14 days in default a circuit court can bar the employer from doing business in the state (HRS 386-123). Source: [About Workers' Compensation (WC) - Disability Compensation Division](https://labor.hawaii.gov/dcd/?p=221), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### 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 Sources: [Hawaii Wage Standards Division: Unpaid Wages](https://labor.hawaii.gov/wsd/unpaid-wages/); [Hawaii Revised Statutes Chapter 388 (Legislature PDF)](https://data.capitol.hawaii.gov/sessions/session2017/HRS-Chapter-PDF%27s/HRS_0388.pdf), checked November 2026 · More: [Hawaii final paycheck law](/bookkeeping/final-paycheck-laws-hawaii)
- #### 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 dayUnused 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.

Sources: [Hawaii Wage Standards Division: Unpaid Wages](https://labor.hawaii.gov/wsd/unpaid-wages/); [Hawaii Revised Statutes Chapter 388 (Legislature PDF)](https://data.capitol.hawaii.gov/sessions/session2017/HRS-Chapter-PDF%27s/HRS_0388.pdf), checked November 2026 · More: [Hawaii final paycheck law](/bookkeeping/final-paycheck-laws-hawaii)

- #### 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: Record of Work Search Activities, UC-253 (07/24)](https://labor.hawaii.gov/ui/files/2024/07/UC-253-Record-of-Work-Search-Activities.pdf.pdf), checked November 2026 · More: [Unemployment work search rules by state](/tools/unemployment-work-search-requirements-by-state)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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: Form N-196, Annual Summary and Transmittal of Hawaii Information Returns (Rev. 2020)](https://files.hawaii.gov/tax/forms/2020/n196.pdf), checked November 2026 · More: [Hawaii 1099 filing requirements](/bookkeeping/1099-filing-requirements-hawaii)

## 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.

Hiring in another state? [Employer registration in Hawaii, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| 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). | [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684) |
| Monday, February 1, 2027 | Form HW-30 with Forms HW-2 or W-2 copy 1 | [Hawaii DOTAX: Employer's Tax Guide, Booklet A (Rev. 2025)](https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form N-196 with state copies of Forms 1099 (if not filed through CF/SF) | [Hawaii DOTAX: Employer's Tax Guide, Booklet A (Rev. 2025)](https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684) |
| 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). | [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684) |
| 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). | [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684) |

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](/toolkits/hawaii-employer-compliance-kit-2027)

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 announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=hi)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

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