Hawaii (HI) – 2019


Minimum WageHawaiiFederal
Minimum Wage$10.10$7.25
Minimum Cash Wage (Tipped Employee)$9.35$2.13
Maximum Tip Credit$0.75$5.12
State Income TaxHawaiiFederal
Wage WithholdingTables
Supplemental Wage / Bonus RateNo Provision
Unemployment InsuranceHawaiiFederal
Maximum 2019 Taxable Earnings (Increased from $45,900 in 2018)$46,800
Employee 2019 DeductionNone
Employer 2019 Tax Rates0.0 – 5.6%
Standard 2019 New Employer Rate2.40%
Voluntary Contribution PermittedNo
Disability InsuranceHawaiiFederal
Maximum 2019 Weekly Taxable Earnings (Increased from $1,068.62 in 2018)$1,088.08
Employee 2019 Weekly Deduction (Increased from 0.50% of wages, up to a maximum weekly deduction of $5.34 in 2018)0.50% of wages, up to a maximum weekly deduction of $5.44
Employer ContributionDifference between cost and employee contribution

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Hawaii State Resources

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