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.
Hawaii pay-statement rules and document checks (2026)
This 2026 Hawaii reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Hawaii material addresses payday record, state income tax withholding, unemployment insurance.
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
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 records describes the practical access conditions employers should meet.
Hawaii’s minimum pay rate law adds detail for the employees it covers. HRS § 387-6(c) calls for items such as recorded work hours, 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 check if each affected worker is covered before deciding which field set applies.
Hawaii payroll also carries mandatory employee-related insurance programs that many states do not have: Temporary Disability Insurance (TDI), which can include a worker 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.
Key findings from the official source material
State income tax withholding
Refer to 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.
Unemployment insurance
In the 2026 reference year, 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.
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. In the 2026 reference year the maximum weekly wage base is $1,500.21 and the maximum weekly employee deduction is $7.50.
Trusted sources
Primary sources for Hawaii
Consult these agency and research references when checking the rules for Hawaii. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Hawaii requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a record is required
Furnish each affected worker 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 worker has given written authorization for an electronic record that the employee can access electronically.
Related business obligations
Apply Hawaii withholding, unemployment contributions, TDI, Prepaid Health Care, workers’ compensation, and the 2026 minimum pay rate separately from the payday-record rule, and keep documentation for at least six years.
After payday
Delivery, access, and records 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
Retain a copy of each payday record or its equivalent—including electronic records—for at least six years.
Tax withholding
2026 withholding and related calculations
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. Refer to the 2026 booklet rather than carrying forward 2025 tables.
2026 Booklet A, Employer’s Tax Guide
Withholding rates, methods, and tables for wages paid on or after January 1, 2026.
Department of Taxation Announcement 2025-07
Adoption of the amended withholding-table rule for taxable years beginning after December 31, 2025.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish 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.
Step-by-step process
A practical document review sequence
1Confirm coverage and delivery.
Determine whether the employee is covered by chapter 387 and whether written authorization for an electronic record is on file.
2Enter pay documentation details.
Add the pay period, payment date, wages, hours, HW-4 information, TDI, and health-plan deductions.
3Review withholding and contributions.
Apply the 2026 Booklet A, 2026 UI figures, and the 2026 TDI deduction limits.
4Generate the record.
Create the earnings document and produce a payday record with gross earnings, each deduction and its purpose, take-home pay, payment date, and pay period.
5Retain for six years.
Retain each payday record or equivalent, including electronic records, for at least six years.
A simpler way
Using PayStubCheck responsibly
Use the Hawaii references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
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References
Official publications and research links
- 01View 2026 Booklet A (opens in a new tab)files.hawaii.gov
- 02View 2026 UI rate schedule (opens in a new tab)labor.hawaii.gov
- 03View 2026 TDI figures (opens in a new tab)labor.hawaii.gov
- 04HRS § 388-7 (payday records and retention) (opens in a new tab)capitol.hawaii.gov
- 05Wage Standards Division: direct deposit, debit cards, and electronic pay statements (opens in a new tab)labor.hawaii.gov
- 06Official source (opens in a new tab)files.hawaii.gov
- 07Hawaii Disability Compensation Division · About Workers’ Compensation (opens in a new tab)labor.hawaii.gov
Questions
Questions about Hawaii earnings records
Does Hawaii require a pay statement every payday?
Yes. HRS § 388-7(4) requires employers to furnish each affected worker 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?
In the 2026 reference year, 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. In the 2026 reference year 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.
Keep your records in check
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