Hawaii (HI) – 2023

Hawaii Effective 10/1/2022 Federal Effective 7/24/2009

Minimum WageHawaiiFederal
Minimum Wage$12.00$7.25
Minimum Cash Wage (Tipped Employee)$11.00$2.13
Maximum Tip Credit$1.00$5.12
State Income TaxHawaiiFederal
Wage WithholdingTables
Supplemental Wage / Bonus RateNo Provision
Unemployment InsuranceHawaiiFederal
Maximum 2023 Taxable Earnings (increase from $51,600 in 2022)$56,700
Employee 2023 DeductionNone
Employer 2023 Tax Rates (plus 0.01% E&T surcharge)0.0 – 6.20%
Standard 2023 New Employer Rate4.00%
Voluntary Contribution PermittedNo
Disability InsuranceHawaiiFederal
Maximum 2023 Weekly Taxable Earnings (Increased from $1,200.38 in 2022)$1,318.48
Employee 2023 Weekly Deduction (0.50% of wages, up to a maximum weekly deduction of $6.59 in 2023)0.50% of wages, up to a maximum weekly deduction of $6.59
Employer ContributionDifference between cost and employee contribution

Federal (FED) – 2023

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $147,000 in 2022)$160,200
Employee / Employer Tax Rate (Unchanged from 2022)6.20%
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2022)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,300 in 2022)$7,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,650 in 2022)$3,850
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,500 in 2022)$7,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2022)37%
Flat Rate Withholding Method (Unchanged from 2022)22%

Hawaii State Resources

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