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Hawaii Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Hawaii DLIR Unemployment Insurance's own pages and the other official sources below

Hawaii employers pay state unemployment tax (SUTA) on the first $64,500 of each employee's wages in 2026, and new employers pay 2.41% — at most $1,554.45 per employee for the year. Every Hawaii employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$64,500
per employee, 2026
New-employer rate
2.41%
2026
New-employer max
$1,554.45
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Hawaii?

Enter your headcount and average pay to see the employer's share of Hawaii and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Hawaii employer payroll tax estimator · 2026

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2.41% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
Hawaii unemployment (SUTA)
2.41% × first $64,500 per employee
$6,025
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$25,360
Per employee$5,072

Assumes every employee earns the average and works in Hawaii all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Hawaii unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$64,500 per employee (2nd highest of 51)
New-employer rate
2.41%
How the new-employer rate works
Schedule C: new employers pay a 2.40% contribution rate plus the 0.01% Employment & Training assessment on the first $64,500.
Most a new employer pays per employee
$1,554.45 (2.41% × $64,500)
Experience-rated range (2026, as published)
0% to 5.6%
2025 average employer rate
0.99% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Hawaii DLIR Unemployment Insurance

Register with Hawaii DLIR Unemployment Insurance when you first pay wages in Hawaii; you get an account number for quarterly wage reports and tax payments.

Paid leave, disability and other Hawaii payroll programs

  • TDI employee share (if employer withholds) · employee-paid, withheld by you0.5% of wages, capped at $7.50 a weekUp to 0.5% of weekly wages; for 2026 the maximum weekly wage base is $1,500.21, so the employee share can't exceed $7.50 a week. The employer pays the rest of the premium.
  • Hawaii Temporary Disability Insurance · insurance you must buyEmployers must provide TDI coverage through an insurer or approved self-insurance. Employees may be charged up to 0.5% of weekly wages (to a weekly maximum); the employer pays the remainder of the premium.

Federal payroll taxes every Hawaii employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Hawaii unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Hawaii employers: Hawaii paycheck calculator (employee withholding) · Hawaii new hire reporting · Hawaii payday & final paycheck rules · Hawaii workers' comp · full payroll cost calculator

Hawaii payroll tax FAQ

What is the Hawaii SUTA rate for new employers in 2026?

2.41%. Schedule C: new employers pay a 2.40% contribution rate plus the 0.01% Employment & Training assessment on the first $64,500.

What is the Hawaii SUTA wage base for 2026?

$64,500 per employee. Once an employee's 2026 wages pass that amount, you stop paying Hawaii unemployment tax on them for the rest of the year. That is the 2nd highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Hawaii?

No. In Hawaii unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Hawaii employers pay?

Besides unemployment tax: TDI employee share (if employer withholds) (employee-paid): 0.5%. Up to 0.5% of weekly wages; for 2026 the maximum weekly wage base is $1,500.21, so the employee share can't exceed $7.50 a week. The employer pays the rest of the premium. Hawaii Temporary Disability Insurance: Employers must provide TDI coverage through an insurer or approved self-insurance. Employees may be charged up to 0.5% of weekly wages (to a weekly maximum); the employer pays the remainder of the premium.

How much FUTA do Hawaii employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Hawaii unemployment tax on time. Hawaii is not a credit-reduction state for 2026.

How does my Hawaii SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Hawaii DLIR Unemployment Insurance assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0% to 5.6%. Use the rate on your annual rate notice. The 2025 average employer rate in Hawaii was 0.99% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Rates change every year; confirm yours on the notice from Hawaii DLIR Unemployment Insurance before filing.