Haw. Code R. § 18-235-61-06 - Amount of tax to be withheld
(a)To determine
the amount of tax to be withheld, the employer shall use either the tables or
formula method provided by the department. If the payroll period is a multiple
of one week, other than biweekly, the employer shall determine the amount of
tax to be withheld as follows:
(1) Determine
the average weekly or biweekly wage for the particular payroll
period;
(2) Compute the amount of
tax to be withheld, based upon the average wage paid to the employee;
and
(3) Multiply the amount of tax
to be withheld per payroll period by the number of weeks in the payroll period.
If wages are paid on a quarterly, semiannual, or annual basis, the employer shall compute the amount of tax to be withheld by multiplying the average wage for one month by the number of months in the payroll period.
(b)For the purpose of calculating income tax
withholding amounts for the 2025 taxable calendar year, the employer shall use
the tables in the appendix entitled "Appendix 1: Income Tax Withholding
Tables for tax year 2025" (August 16, 2024) located at the end of chapter
18-235, which is made a part of this section.
Notes
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