Hawaii (HI) – 2023
Hawaii Effective 10/1/2022 Federal Effective 7/24/2009
| Minimum Wage | Hawaii | Federal |
|---|---|---|
| Minimum Wage | $12.00 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $11.00 | $2.13 |
| Maximum Tip Credit | $1.00 | $5.12 |
| State Income Tax | Hawaii | Federal |
| Wage Withholding | Tables | |
| Supplemental Wage / Bonus Rate | No Provision | |
| Unemployment Insurance | Hawaii | Federal |
| Maximum 2023 Taxable Earnings (increase from $51,600 in 2022) | $56,700 | |
| Employee 2023 Deduction | None | |
| Employer 2023 Tax Rates (plus 0.01% E&T surcharge) | 0.0 – 6.20% | |
| Standard 2023 New Employer Rate | 4.00% | |
| Voluntary Contribution Permitted | No | |
| Disability Insurance | Hawaii | Federal |
| Maximum 2023 Weekly Taxable Earnings (Increased from $1,200.38 in 2022) | $1,318.48 | |
| Employee 2023 Weekly Deduction (0.50% of wages, up to a maximum weekly deduction of $6.59 in 2023) | 0.50% of wages, up to a maximum weekly deduction of $6.59 | |
| Employer Contribution | Difference between cost and employee contribution |
Federal (FED) – 2023
| Minimum Wage | Federal |
|---|---|
| Youth Minimum Wage | $4.25 |
| Maximum Tip Credit | $5.12 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.90% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Maximum Taxable Earnings (Increased from $147,000 in 2022) | $160,200 |
| Employee / Employer Tax Rate (Unchanged from 2022) | 6.20% |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | 0.60% |
| Maximum Credit | 5.40% |
| Percent of Taxable Wages | 6.00% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2022) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Increased from $7,300 in 2022) | $7,750 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,650 in 2022) | $3,850 |
| Pension Plans | Federal |
| Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,500 in 2022) | $7,500 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Unchanged from 2022) | 37% |
| Flat Rate Withholding Method (Unchanged from 2022) | 22% |
Hawaii State Resources
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