News & Announcements

DLIR: Unemployment Insurance Tax Rate Schedule and Weekly Benefit Amount

Posted Tuesday, January 22, 2019 6:26 am

The Hawaii Department of Labor and Industrial Relations (“DLIR”) published the 2019 unemployment insurance tax rate schedule and weekly benefit amount.

Contribution Rate

Schedule C of the rate table continues to be in effect in Hawaii for 2019 for the fourth year in a row.  Employers are advised of their individual contribution rate in mid-March of each year.  Contribution rates are based upon the ratio of the employer’s reserve balance to average annual payroll.

The contribution rate for new or newly-covered employers remains 2.4%, and the maximum tax rate remains 5.6%.

Tax Base

The taxable portion of an employee’s annual wages is limited to the “tax base” for that calendar year.  The taxable wage base in Hawaii per employee for 2019 is $46,800, up $900 from the 2018 taxable wage base amount of $45,900.

Employment & Training (“E&T”) Assessment

Hawaii employers are subject to an E&T fund assessment on taxable wages paid to an employee.  The E&T Assessment Rate for 2019 remains .01%.  To determine the E&T amount due, the total taxable wages are multiplied by this assessment rate.

Maximum Weekly Benefit Amount

The maximum weekly benefit amount for 2019 has increased to $630.

TAX RATE SCHEDULE AND WEEKLY BENEFIT AMOUNT

Calendar Year

2019

2018

2017

2016

Contribution Rate Schedule

C

C

C

C

Taxable Wage Base (per employee)

$46,800

$45,900

$44,000

$42,200

Tax Rate for New Employers

2.40%

2.40%

2.40%

2.40%

Maximum Tax Rate

5.60%

5.60%

5.60%

5.60%

Employment and Training Assessment (E&T) Rate

0.01%

0.01%

0.01%

0.01%

Maximum Weekly Benefit Amount

$630

$619

$592

$569

 

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