Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $16.00/hr | $16.00/hr (2026); $18.00/hr (Jan 1, 2028) |
| Pay Frequency | Weekly, bi-weekly, or semi-monthly | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 6 years |
State Income Tax
Withholding Form: HW-4
Unemployment Insurance
Registration: Register online
Workers' Compensation
Threshold: $225+/quarter in wages
New Hire Reporting
Deadline: Within 20 days of hire
Special Requirements
Health insurance REQUIRED for all employers; TDI must be purchased from state-approved insurer; health insurance partner: Take Command
Prepaid Health Care Act: Health insurance REQUIRED for all employers
Required Forms
Form HW-4
Hawaii state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Hawaii?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Hawaii state unemployment kicks in once you exceed the state's wage threshold — typically the first $64,500 of wages.
- What is the Hawaii SUI rate for a new household employer?
- New household employers in Hawaii start at 2.4%, applied to the first $64,500 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does Hawaii require State Disability Insurance (SDI)?
- Yes. Hawaii requires SDI contributions: 0.5% (employee-paid). SDI funds short-term disability benefits for employees who can't work due to non-work-related illness or injury.
- How much state income tax do I withhold for a Hawaii nanny?
- Hawaii uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Hawaii?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Hawaii: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Hawaii state portals.