Hawaii employer payroll tax calculator 2026
Hiring in Hawaii? New Hawaii employers pay 2.41% state unemployment tax on the first $64,500 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $6,078 a year in employer payroll taxes — $1,446.00 of it to Hawaii.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (2.41% on $60,000.00) | $1,446.00 |
| Employer payroll taxes | $6,078.00 |
| Total cost before benefits | $66,078.00 |
Per two-week payroll: $2,541.46. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Hawaii unemployment tax (SUTA) for new employers
New employers pay 2.40% under 2026's Schedule C, plus the 0.01% employment and training assessment. The rate is 2.40% contribution + 0.01% employment and training assessment.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Hawaii on time and FUTA is 0.6% on the first $7,000. If Hawaii ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Hawaii payroll programs
- Temporary Disability Insurance: you must provide coverage (insured or self-insured); employees can be charged up to 0.5% of wages, no more than $7.50 a week in 2026, and you pay the rest of the premium.
- Prepaid Health Care Act: you must offer health coverage to employees working 20+ hours a week and pay at least half the premium.
What an employee costs in Hawaii
| Salary | Federal employer taxes | Hawaii employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $964.00 | $44,066.00 | 10.2% |
| $60,000 | $4,632.00 | $1,446.00 | $66,078.00 | 10.1% |
| $100,000 | $7,692.00 | $1,554.45 | $109,246.45 | 9.2% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Hawaii?
About $44,066 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $964.00 of Hawaii employer taxes, before benefits. That's $1,694.85 per two-week payroll.
How much does a $60,000 employee cost in Hawaii?
About $66,078 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $1,446.00 of Hawaii employer taxes, before benefits. That's $2,541.46 per two-week payroll.
How much does a $100,000 employee cost in Hawaii?
About $109,246 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $1,554.45 of Hawaii employer taxes, before benefits. That's $4,201.79 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,943 a year taken out of pay — federal income tax, their own Social Security and Medicare and Hawaii taxes — and takes home $47,057 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $6,078.00 of employer taxes. See the employee's side line by line in the Hawaii paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Hawaii figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Hawaii DLIR — Tax rate schedule and weekly benefit amount — 2026: taxable wage base $64,500; new employer rate 2.40%; E&T 0.01% (checked 2026-09-28)
- Hawaii DCD — 2026 maximum weekly wage base and maximum weekly deduction — TDI employee deduction up to 0.5%, maximum $7.50 a week
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Hawaii SUTA rate for new employers?
2.41% in 2026 (2.40% contribution + 0.01% employment and training assessment), on the first $64,500 of each employee's wages. New employers pay 2.40% under 2026's Schedule C, plus the 0.01% employment and training assessment.
What is the Hawaii unemployment tax wage base for 2026?
$64,500 per employee per year.
How much does it cost to employ someone for $60,000 in Hawaii?
About $66,078 a year before benefits: $4,632.00 of federal employer taxes and $1,446.00 for Hawaii, at the new-employer rate with 5 employees.