Hawaii paychecks in 2026: what changed

Hawaii has new withholding tables for wages paid from January 1, 2026.

The changes

• New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
• Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
• Tips and overtime deductions for 2025–2028 — see below.
• New tables. The Department of Taxation adopted new tables for tax years after 2025, with rates from 1.4% to 7.9%, a $1,144 allowance and a $4,350 lump sum allowance.
• Minimum wage: $16.00 from January 1, 2026, with a tip credit of up to $1.25.
• TDI: the most you can be charged is $7.50 a week, on a maximum weekly wage base of $1,500.21. The top weekly benefit is $871.

Tips and overtime in 2026

New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).

These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.

Work out your 2026 Hawaii paycheck →

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Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
• Social Security Administration — 2026 wage base of $184,500
• IRS — tips and overtime deductions
• Hawaii Department of Taxation — Appendix 2: Income Tax Withholding Tables for Taxable Years Beginning After December 31, 2025 (June 30, 2025) — Part 1 annualized method: $1,144 per allowance, $4,350 extra lump sum allowance, annual Single/Married tables 1.40%–7.90%; worked example $500 weekly, single, 3 allowances → $9.58; Part 2 per-period tables
• Hawaii Department of Taxation — Booklet A, Employer's Tax Guide (Rev. 2025) — effective December 5, 2025 for withholding January 1, 2026 and thereafter; no HW-4 = single with no allowance; supplemental wages paid with regular wages taxed as one payment; tips of $20 or more a month reported to the employer
• Hawaii Department of Taxation — Tax Announcement 2025-07 (Dec. 1, 2025) — amended rules with withholding tables for tax years beginning after December 31, 2025, effective December 5, 2025
• Hawaii Department of Taxation — 2026 Employer Payroll Updates
• Hawaii Department of Taxation — Withholding Tax for Employers — no HW-4: withhold as single with zero exemptions; more than 10 allowances: send the HW-4 to the Department
• Hawaii Department of Taxation — Form HW-4, Employee's Withholding Allowance and Status Certificate (Rev. 2022) — line 3 Single / Married / Married, but withhold at higher Single rate; allowance worksheet; line 5 additional withholding; no 'exempt' status
• Hawaii Disability Compensation Division — 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amounts (Dec. 10, 2025) — TDI maximum weekly wage base $1,500.21; maximum weekly employee deduction $7.50; maximum weekly benefit $871; employer may withhold half the premium cost but not more than 0.5% of weekly wages; PHC minimum monthly wage $1,387
• Hawaii Disability Compensation Division — About Temporary Disability Insurance — employer may pay the entire cost or share it equally; employee share not over 0.5% of weekly wages or the maximum weekly deduction; 58% of average weekly wages; from the eighth day, up to 26 weeks; 14 weeks of 20+ hours and $400+
• Hawaii Disability Compensation Division — About Prepaid Health Care — 20 hours a week and 86.67 × minimum wage a month; employee share at most 50% of premium or 1.5% of monthly gross, whichever is less
• Hawaii Department of Labor and Industrial Relations — Minimum Wage and Overtime — $16.00 an hour from January 1, 2026; $18.00 from January 1, 2028; overtime after 40 hours in a workweek
• Hawaii Department of Labor and Industrial Relations — Hawaiʻi's minimum wage increases to $16.00 on January 1 — $16.00 from January 1, 2026; $18.00 on January 1, 2028
• Hawaii Department of Labor and Industrial Relations — Minimum wage poster HWHL-1 (Rev. 06/22) — tip credit up to $1.25 an hour from January 1, 2024; $1.50 from January 1, 2028
• U.S. Department of Labor — Minimum Wages for Tipped Employees — Hawaii: $16.00 combined, $1.25 tip credit, $14.75 cash wage; tip credit only if wages plus tips are at least $7.00 more than the minimum wage
• Hawaii Wage Standards Division — Unpaid Wages — paid at least twice a month; within 7 days after the pay period; final pay at discharge or next working day; quitting: next regular payday, or at quitting with one pay period's notice; complaints to the Wage Standards Division
• HRS § 388-2 — Semimonthly payday — at least twice a month; wages due within seven days after the pay period; the director may allow fifteen days