Payday record
Every payday, provide a record showing total gross compensation, the amount and purpose of each deduction, total net compensation, the date of payment, and the pay period covered.
See details →HAWAII PAYROLL RESOURCES · HI · REVIEWED 2026-10-03
Hawaii Payroll &
Pay Statement Guide
Review Hawaii’s payday record requirement, six-year retention rule, electronic-statement authorization, 2026 withholding, unemployment and temporary disability insurance figures, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Every-payday recordHawaii requires a record showing gross pay, each deduction and its purpose, net pay, payment date, and pay period.
Written authorization for electronicAn electronic record may replace the printed record only after the employee’s written authorization.
Reviewed 2026-10-03Checked against current Hawaii government sources.
AT A GLANCE
What distinguishes Hawaii pay-period records
Hawaii’s Wage and Hour framework requires a pay record every payday. Under HRS § 388-7(4), an employer must furnish each employee at every payday a legible printed, typewritten, or handwritten record showing total gross compensation, the amount and purpose of each deduction, total net compensation, the date of payment, and the pay period covered—and must keep a copy for at least six years. An electronic record may be provided instead only after the employer receives the employee’s written authorization. Employees covered by Hawaii’s minimum wage law (HRS chapter 387) are entitled to additional detail under HRS § 387-6(c).
State income tax withholding
Use the Department of Taxation’s 2026 Booklet A, Employer’s Tax Guide, which contains the withholding formulas and tables for wages paid on or after January 1, 2026.
View 2026 Booklet A →Unemployment insurance
For 2026, Hawaii uses contribution rate Schedule C with a $64,500 taxable wage base, a 2.40% new-employer rate, a 5.60% maximum rate, and a 0.01% Employment and Training assessment.
View 2026 UI rate schedule →Temporary disability insurance
Employers may deduct up to half of the TDI premium cost from employees, but not more than 0.5% of weekly wages. For 2026 the maximum weekly wage base is $1,500.21 and the maximum weekly employee deduction is $7.50.
View 2026 TDI figures →STATE PAYROLL OVERVIEW
What makes Hawaii different from other pay-statement jurisdictions
Hawaii combines a payday-record rule with an unusually long retention period. HRS § 388-7(4) requires the employer to maintain and preserve a copy of each payday record or its equivalent for at least six years. If the employer provides an electronic record after receiving the employee’s written authorization, the electronic record must also be retained for at least six years. The Wage Standards Division’s guidance on electronic pay statements describes the practical access conditions employers should meet.
Hawaii’s minimum wage law adds detail for the employees it covers. HRS § 387-6(c) calls for items such as hours worked, the basis and rate of pay, straight-time and overtime compensation, and other compensation for chapter 387-covered employees. Coverage under chapter 387 is narrower than chapter 388, so confirm whether each employee is covered before deciding which field set applies. Hawaii’s minimum wage is $16.00 per hour effective January 1, 2026, with a scheduled increase to $18.00 on January 1, 2028.
Hawaii payroll also carries mandatory employee-related insurance programs that many states do not have: Temporary Disability Insurance (TDI), which can include an employee deduction, and the Prepaid Health Care Act, which requires employer-provided health coverage for qualifying employees. These programs belong in payroll setup and can appear as deductions on the payday record.
PAYROLL REQUIREMENTS CHECKLIST
The Hawaii requirements checklist
When a record is required
Furnish each employee a record at every payday under HRS § 388-7(4).
Information to include
Show total gross compensation, the amount and purpose of each deduction, total net compensation, the date of payment, and the pay period covered. For employees covered by chapter 387, also include the additional items required by HRS § 387-6(c).
Electronic delivery
Provide a legible printed, typewritten, or handwritten record unless the employee has given written authorization for an electronic record that the employee can access electronically.
Other employer obligations
Apply Hawaii withholding, unemployment contributions, TDI, Prepaid Health Care, workers’ compensation, and the 2026 minimum wage separately from the payday-record rule, and keep records for at least six years.
PAYROLL RECORDS IN PRACTICE
How Hawaii treats the record after payday
Written authorization before going electronic
Paper or other physical form is the default. Obtain and keep the employee’s written authorization before switching to an electronic record, and follow the Wage Standards Division’s guidance on access and printing.
Six-year retention
Keep a copy of each payday record or its equivalent—including electronic records—for at least six years.
USE THE 2026 BOOKLET A — NOT A GENERIC PERCENTAGE
Use the 2026 Hawaii withholding formulas and tables
Hawaii withholding depends on Form HW-4, wages, payroll frequency, and the Department of Taxation’s current formulas. The 2026 Booklet A reflects the scheduled income-tax changes under Act 46 (2024), including an increase in the annual withholding allowance amount used in the tables. Use the 2026 booklet rather than carrying forward 2025 tables.
LOCAL CONSIDERATIONS
Hawaii payroll rules are statewide
The primary sources reviewed for this page did not identify a county wage-withholding tax or a county minimum-wage ordinance that changes payroll calculations in Honolulu, Hawaii County, Maui County, or Kauai County. Hawaii’s payroll complexity comes from statewide programs.
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City and County of HonoluluApply the statewide payday-record rule, minimum wage, withholding, unemployment, TDI, and Prepaid Health Care rules.
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Hawaii, Maui, and Kauai countiesThe same statewide rules apply. Confirm any county business requirement directly with the county; it is not a wage tax.
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Prepaid Health Care eligibilityEmployees who meet the Prepaid Health Care Act’s hours and wage tests must receive employer-provided coverage, with limits on the employee’s share of premium. Track hours and monthly wages to apply the eligibility rules.
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Tipped employeesHawaii permits a limited tip credit only when the employee’s combined wages and tips meet the statutory margin above the minimum wage. Track wages and tips separately.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Hawaii payroll records
1Confirm coverage and deliveryDetermine whether the employee is covered by chapter 387 and whether written authorization for an electronic record is on file.›
2Enter payroll detailsAdd the pay period, payment date, wages, hours, HW-4 information, TDI, and health-plan deductions.›
3Review withholding and contributionsApply the 2026 Booklet A, 2026 UI figures, and the 2026 TDI deduction limits.›
4Generate the recordComplete the Pay Run and produce a payday record with gross pay, each deduction and its purpose, net pay, payment date, and pay period.›
5Retain for six yearsKeep each payday record or equivalent, including electronic records, for at least six years.›
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OFFICIAL HAWAII SOURCES USED FOR THIS PAGE
Official Hawaii sources used for this page
01
Hawaii Revised Statutes · HRS § 388-7
Primary authority for the payday record, electronic authorization, and six-year retention.
02
Hawaii Wage Standards Division · Electronic Pay Statements
Official guidance on direct deposit, debit cards, and electronic pay statements.
03
Hawaii Department of Taxation · 2026 Booklet A
Employer withholding formulas and tables for 2026.
04
Hawaii Unemployment Insurance Division · Tax Rate Schedule
2026 contribution schedule, wage base, new-employer rate, and E&T assessment.
05
Hawaii Disability Compensation Division · 2026 Maximum Weekly Wage Base
2026 TDI wage base, maximum weekly benefit, and maximum employee deduction.
06
Hawaii Disability Compensation Division · About Workers’ Compensation
Official workers’ compensation program information for employers.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Hawaii sources and is periodically reviewed against current agency guidance. We use the Hawaii Revised Statutes, Wage Standards Division guidance, Department of Taxation withholding publications, and Unemployment Insurance and Disability Compensation Division materials whenever available.
FREQUENTLY ASKED QUESTIONS
Hawaii pay-statement FAQ
Does Hawaii require a pay statement every payday?
Yes. HRS § 388-7(4) requires employers to furnish each employee at every payday a record showing total gross compensation, the amount and purpose of each deduction, total net compensation, the date of payment, and the pay period covered.
Can a Hawaii employer provide electronic pay statements?
Yes, but only after receiving the employee’s written authorization. The electronic record must be accessible to the employee and retained for at least six years.
How long must Hawaii pay records be kept?
At least six years for each payday record or its equivalent, including electronic records.
What are Hawaii’s 2026 unemployment figures?
For 2026, Hawaii uses Schedule C with a $64,500 taxable wage base, a 2.40% new-employer rate, a 5.60% maximum rate, and a 0.01% Employment and Training assessment.
How much TDI can be deducted from a Hawaii employee in 2026?
Up to half the premium cost, but not more than 0.5% of weekly wages. For 2026 the maximum weekly wage base is $1,500.21 and the maximum weekly employee deduction is $7.50.
What is Hawaii’s minimum wage in 2026?
$16.00 per hour effective January 1, 2026, with a scheduled increase to $18.00 on January 1, 2028.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Hawaii Pay Run, review withholding, TDI, and record details before completion, and keep the applicable Hawaii sources with your payroll workflow.