TAXES 18-27, Hawaii State Income Tax Withholding | National Finance Center

TAXES 18-27, Hawaii State Income Tax Withholding

Published: March 21, 2018
Effective: Pay Period 06, 2013

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 4 and 7 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

HI

State Tax Withholding State Code:

15

Acceptable Exemption Form:

HW-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S/M/H, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

None

 

Withholding Formula (Effective Pay Period 06, 2013)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account − health care and dependent care deductions) from the adjusted gross biweekly wages.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to obtain the taxable income:

    Exemption Allowance = $1,144 x Number of Exemptions

  6. Apply the taxable income determined in step 5 to the following tables to determine the Hawaii tax withholding:

    Single or Head of Household Tax Withholding Table

    If the Amount of
    Taxable Income Is:

    The Amount of Hawaii
    Tax Withholding Should Be:

    Over $0 but not over $2,400

    1.40%

    Over $2,400 but not over $4,800

    $34 plus 3.20% of excess over $2,400

    Over $4,800 but not over $9,600

    $110 plus 5.50% of excess over $4,800

    Over $9,600 but not over $14,400

    $374 plus 6.40% of excess over $14,400

    Over $14,400 but not over $19,200

    $682 plus 6.80% of excess over $19,200

    Over $19,200 but not over $24,400

    $1,008 plus 7.20% of excess over $19,200

    Over $24,000 but not over $36,000

    $1,354 plus 7.60% of excess over $24,000

    Over $36,000

    $2,268 plus 7.90% of excess over $36,000

     

    Married Tax Withholding Table

    If the Amount of
    Taxable Income Is:

    The Amount of Hawaii
    Tax Withholding Should Be:

    Over $0 but not over $4,800

    1.40%

    Over $4,800 but not over $9,600

    $67 plus 3.20% of excess over $4,800

    Over $9,600 but not over $19,200

    $221 plus 5.50% of excess over $9,600

    Over $19,200 but not over $28,800

    $749 plus 6.40% of excess over $19,200

    Over $28,800 but not over $38,400

    $1,363 plus 6.80% of excess over $28,800

    Over $38,400 but not over $48,000

    $2,016 plus 7.20% of excess over $38,400

    Over $48,000 but not over $72,000

    $2,707 plus 7.60% of excess over $48,000

    Over $72,000

    $4,531 plus 7.90% of excess over $72,000

     

  7. Divide the annual Hawaii income tax withholding by the number of pay dates in the tax year to obtain the biweekly Hawaii income tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

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