Congratulations on your decision to become a new employer in Hawaii! You will need a few things in place before you run your first payroll. For Hawaii employer registration help, check out our partner, CorpNet.
Federal and Hawaii State Tax Accounts
Federal Tax Accounts
Apply for an EIN
Your business will need to have an Employer Identification Number (also known as an EIN or FEIN), if you do not already have one.
The simplest way is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.
To read more about applying for EINs, read our help article, “Your Step-by-step Guide on How to Apply for EIN”.
Enroll in EFTPS
Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS). You can register online for the EFTPS.
To find out more about EFTPS, read our article, “What Is EFTPS?”
Hawaii State Tax Accounts
Register as a New Employer in Hawaii
You can easily register online with the Hawaii Business Express. This one submission will be all you need for:
Business Registration
Department of Commerce and Consumer Affairs
Taxpayer ID for the Department of Tax
Department of Labor and Industrial Relations fillings
Get Your SUTA Rate
The Hawaii new employer SUTA rate is 2.4% for 2026. There is an Employment Training and Assessment Tax (E&T) rate of 0.1%. You will need to know this when setting up your payroll tax settings.
You will be given a state unemployment taxation assessment (SUTA) rate every year determined by the Hawaii Department of Labor and Industrial Relations.
For more information, read “What Is SUTA Tax?”
State-mandated Requirements
Sign up for Workers’ Comp Insurance
You must have workers’ comp insurance if you have at least 1 employee in Hawaii. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Hawaii here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Sign Up for State Disability Insurance
Hawaii requires most employers to have Disability Insurance.
Insurance policies can be obtained through the state, a private insurance plan, or a collective bargaining agreement. Visit the state’s website for more information.
Offer a Qualifying Retirement Plan
Hawaii requires that employers with 1 or more employees who have been in business for at least 2 years enroll in Hawai’i Retirement Savings Program, the state-mandated retirement program, or offer a qualifying retirement plan alternative.
Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with our payroll software. Learn more here.
Setting Up Your New Employee
Fill Out Form I-9
Have your employees fill out the required Form I-9 for employee work verification in the USA.
For more information, read our help article, “Form I-9 In a Nutshell”.
Note: You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, read “What Should Be in an Employee File?”
Have Employee Fill Out Federal Form W-4
Have your new employee fill out Form W-4, Employee’s Withholding Certificate, for federal income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?“
Have Employee Fill Out State Form HW-4
Have your new employee fill out the Hawaii Withholding Certificate HW-4 for Hawaii state income taxes (SIT).
Report New Hires
Hawaii employers must report new hires within 20 days from the date of hire or rehire by sending the employee’s Form W-4 to:
Child Support Enforcement Agency
New Hire Reporting
Kakuhihewa Building
601 Kamokila Blvd., Suite 251
Kapolei, HI 96707
Fax: 808-692-7001
Phone: 808-692-7029You can read more information about new hire reporting here.
Meet Minimum Wage Requirements
Hawaii employers must follow the Hawaii minimum wage rate of $16.00 per hour for 2026.
You need to display the minimum wage poster where your employees can read it.
Obtain Labor Law Posters
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
Please note that as an employer you will be required to keep employee payroll records for at least three years. For more information, read our help article, “What Employers Should Know About Employee Payroll Records”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list for new employers. Check with government agencies for more information.
