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File Hawaii Payroll Taxes
Online in Minutes

Easily file Hawaii payroll tax forms including new hire reports, withholding tax
returns, and unemployment insurance filings — all from one secure platform.

Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form HW-14

Form HW-14

Deadline: Apr 15, Jul 15, Oct 15, Jan 15

Withholding
Form UC-B6

Form UC-B6

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

Hawaii Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance

Stay compliant with Hawaii payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

All Hawaii employers are required to report information about new employees to the Child Support Enforcement Agency (CSEA), New Hire Reporting.

This includes all businesses, state and local government employers, and non-profit organizations regardless of the number of employees.

Note: You are generally not required to report independent contractors as part of your Hawaii new hire reporting.

  • Online (Recommended): Submit the required details electronically by visiting the State of Hawaii Child Support Enforcement Agency portal.
  • Fax: (808) 692-7001
  • Mail: Child Support Enforcement Agency, New Hire Reporting, Kakuhihewa Building, 601 Kamokila Blvd., Suite 251, Kapolei, HI 96707
Within 20 days of the employee’s hire or rehire date

Withholding Tax Return
(Form HW-14)

Hawaii Form HW-14 must be filed by all employers who pay wages and withhold state income taxes on behalf of employees for services performed in Hawaii.

All such employers are required to file Form HW-14 quarterly, even if no wages were paid or taxes withheld during that
reporting period.

Electronic Filing (Mandate): The Department of Taxation requires certain taxpayers, including employers whose withholding tax liability exceeds $40,000 annually, to file Form HW-14 electronically unless a waiver is obtained by filing Form L-110.

If your withholding liability is below $40,000, you have the option to
paper file

Mail: Department of Taxation, P.O. Box 1425, Honolulu, HI 96806-1425

Hawaii Form HW-14 periodic withholding returns are generally due on or before the 15th day of the month following the close of the filing period.

  • Q1: April 15
  • Q2: July 15
  • Q3: October 15
  • Q4: January 15

Monthly filers: Form HW-14 is due on or before the 15th day of the following month.

Employers with $100,000 or more in annual tax liability: Taxes and reporting are due by the 10th day of the following month.

Quarterly Wage, Contribution and Employment
(Form UC-B6)

All active employers liable under the Hawaii Employment Security Law must file Form UC-B6 (Quarterly Wage, Contribution, and Employment and Training Assessment Report).

You are required to file Form UC-B6 even if no wages were paid during the quarter.

  • Electronic Filing (Mandated): All employers are required to file online using the Hawaii UI Employer Website.

    Use Forms UC-B6, “Quarterly Wage, Contribution and Employment and Training Assessment Report” and Form UC-B6A, “Employer’s Quarterly Report of Wages” (continuation sheet).

Form UC-B6 is due by the last day of the month following the close of each calendar quarter.

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Hawaii Payroll Forms with Confidence

Simplify Hawaii payroll tax filing with TaxBandits — securely file new hire reports, withholding tax returns, and unemployment insurance forms online.

Information Required to File

Know what information you need to file Hawaii payroll tax forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employee's name and address
  • Employee's Social Security Number
  • Date of hire
  • Employer's name and address
  • Employer's Federal Employer Identification Number (FEIN)
  • State of hire, State EIN, and employee's
    date of birth
What to Report in Form HW-14

What to Report on Form HW-14?

  • Hawaii Tax I.D. No
  • Total wages paid
  • Hawaii income tax withheld
  • Employer's name and address
  • Filing period details
  • Employer identification and contact information
  • Penalty and interest
  • Total amount due
What to Report in Quarterly Form UC-B6

What to Report on Form UC-B6?

  • Number of employees
  • Employer account number
  • Employee wage details
  • Total taxable wages
  • Quarterly contribution amounts
  • Employment and Training (E&T) Assessment
  • Employee Social Security Numbers
  • Amount of payment due

How to File Payroll Tax Forms with the State of Hawaii?

Create a free TaxBandits account and follow these simple steps to e-file Hawaii payroll forms efficiently.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly income tax withholding Form HW-14, and quarterly wage, contribution and employment Form UC-B6.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly income tax withholding Form HW-14, and quarterly wage, contribution and employment Form UC-B6.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Hawaii today — TaxBandits makes it quick and easy!

Hawaii Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms

New Hire Reporting

$1 / Employee

Withholding Form (HW-14)

$5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Unemployment Wage Report (Form UC-B6)

$5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Request a Live Demo

Penalties and Corrections for Hawaii Payroll Tax Forms

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report

  • Up to $25.00 for late filing.

  • $500.00 if the failure is a result of conspiracy between the employer and the employee not to supply the report or to supply a false or
    incomplete report.

Use the Child Support Enforcement Agency (CSEA): To correct a mistake on a previously submitted new hire report in Hawaii, you cannot edit the original submission online.

You must submit a corrected report by contacting the Child Support Enforcement Agency (CSEA) directly.

Form HW-14

  • Late Filing Penalty: 5% of unpaid tax per month (or part of a month), up to a maximum of 25%
  • Late Payment Penalty: 20% of unpaid tax if the tax is not paid within 60 days after the due date
  • Late EFT Payment Penalty: 2% of total tax for employers required to pay electronically but fail to do so on time
  • Failure to File Electronically: 2% of total tax if Form HW-14 is not e-filed when annual withholding exceeds $40,000 (unless waiver approved using Form L-110)
  • Failure to Furnish/File Statements: $25 per failure for not providing employee statements, filing with the department late, or failing to e-file when required (maximum $50 per employee)
  • Interest on Unpaid Tax: Interest accrues at 2/3 of 1% per month (or part of a month) on unpaid taxes and penalties starting from the due date

Use Hawaii Tax Online: To correct a misreported or miscalculated Hawaii Form HW-14 (Employer's Withholding Return), you must submit an amended return. Supplemental returns are not accepted, so the amended return must reflect the corrected numbers for the entire filing period.

Steps to file an amended Form HW-14:

  • Mark the Return as Amended: Select the “Amended” on Form HW-14 to replace the originally filed return
  • Report Corrected Information: Enter the corrected total wages and Hawaii income tax withheld. Report the full corrected amounts, not just the difference
  • Submit the Corrected Return: File the amended Form HW-14 by mail or electronically through Hawaii Tax Online, if required based on filing mandate

Form UC-B6

  • Late Filing Penalty: $30 penalty if quarterly wage/contribution reports are not filed by the last day of the month following the quarter
  • Late Contribution Payment: Penalty of 10% of unpaid contributions or $100 minimum if payment is not made by the due date

Use Quarterly Wage Reporting System (QWRS): To correct Hawaii Form UC-B6, you must file an amended return. Corrections can be filed electronically through the Hawaii Unemployment Insurance Express System or submitted via mail.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All Hawaii employers must report newly hired and rehired employees to the Hawaii Child Support Enforcement Agency (CSEA). This requirement applies to businesses, nonprofit organizations, government agencies, and multi-state employers with employees working in Hawaii. Reporting helps the state enforce child support obligations and detect unemployment insurance fraud.

Hawaii employers must report newly hired or rehired employees within 20 days of the employee’s hire date. Multi-state employers that report electronically may follow federal multistate reporting rules if they have designated Hawaii as their reporting state.

Employers can file Hawaii new hire reports:

  • Online through the Hawaii New Hire Reporting Center
  • By fax: (808) 692-7001
  • By mail: Child Support Enforcement Agency, New Hire Reporting, Kakuhihewa Building, 601 Kamokila Blvd., Suite 251, Kapolei, HI 96707

Electronic filing is recommended for faster processing and improved compliance tracking.

Employers must provide:

  • Employee full name, address, and Social Security Number
  • Hire or rehire date
  • Employer FEIN
  • Employer name, address, and contact information

Accurate reporting is important to avoid delays, rejected submissions, or potential penalties.

Form HW-14, Hawaii Withholding Tax Return, is used by employers to report and pay Hawaii income tax withheld from employee wages. Employers must file Form HW-14 even if no withholding tax is due for the filing period.

The filing frequency and due date for Form HW-14 depend on the employer’s withholding tax liability:

  • Monthly Filers: Due by the 15th day of the following month
  • Quarterly Filers: Due by the 15th day following the end of the quarter
  • Semiweekly Filers: Payment due within 3 banking days after payroll

Employers assigned a filing frequency by the Hawaii Department of Taxation must continue filing accordingly unless officially changed.

Yes. Employers with annual Hawaii withholding tax liability exceeding $40,000 must electronically file Form HW-14 unless they receive an approved waiver using Form L-110. Hawaii Tax Online supports electronic filing, payments, amendments, and account management.

To amend Form HW-14:

  • Mark the return as “Amended”
  • Report the corrected total wages and withholding amounts
  • Pay any additional tax, penalties, or interest due
  • Submit the amended return through Hawaii Tax Online or by mail if permitted

Employers should report the full corrected amounts rather than only the difference from the original filing.

No. Beginning with Tax Year 2020, Hawaii no longer requires Form HW-3, Employer’s Return and Reconciliation of Hawaii Income Tax Withheld from Wages.

Instead:

  • Employers filing Forms W-2 or HW-2 electronically do not need Form HW-3
  • Form HW-30 is only required for paper submissions of W-2 or HW-2 forms
  • Electronic filing through Hawaii Tax Online is encouraged for annual wage reporting compliance

Form UC-B6, Quarterly Wage, Contribution and Employment and Training Assessment Report, is Hawaii’s unemployment insurance return used to report employee wages, unemployment insurance contributions, and employment and training assessments.

Any employer liable for Hawaii unemployment insurance tax must file Form UC-B6 quarterly. Employers are required to file even if:

  • No wages were paid during the quarter
  • All wages exceeded the taxable wage base
  • No unemployment tax is due

Form UC-B6 is due quarterly on:

  • April 30
  • July 31
  • October 31
  • January 31

If the due date falls on a weekend or holiday, the due date moves to the next business day.

Hawaii unemployment insurance taxable wage base and contribution rates for 2026 are as follows:

  • The Hawaii UI taxable wage base is $64,500 per employee
  • New employer contribution rates are generally 2.4%
  • Experienced employer rates range from 0.0% to 5.6% based on experience rating
  • Employers must also pay a 0.1% Employment and Training assessment

These rates are assigned annually by the Hawaii Department of Labor and Industrial Relations.

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