Hawaii Disability Insurance Tax

Coverage: Any business having at least one employee during the current calendar year.

Employer Tax Rate: None, but employers must provide specified benefits to employees.

Withholding Rate: half the cost of providing the specified benefits, up to a maximum of 0.5% of the employee's weekly wages; $3.96 maximum per week for 2006 (i.e., 0.5% of $791.70).

Taxable Wage Limit: $35,300 (2007)

Administration:

Department of Labor and Industrial Relations
Disability Compensation Division
P.O. Box 3769
Honolulu, Hawaii 96812-3769
(808) 586-8865