New Employer Registration
In most cases, if you have employees working in Hawaii, you must pay unemployment taxes on their wages. Tax reports are due quarterly. Liable employers must submit a tax report every quarter, even if there are no paid employees that quarter and/or taxes are unable to be paid.
Business owners (corporate officer, partners, members, or sole proprietors) are required to create an online profile on the NEW Employer Web Application. The business owner will have the option to authorize multiple users including Administrative Staff, CPA, or a Service Company to act on their behalf including filing Form UC-B6, “Quarterly Wage, Contribution, and Employment and Training Assessment Report” and many other functions.
Employers may register their company at: https://uiclaims.hawaii.gov/
Step-by-step guide at: https://labor.hawaii.gov/ui/files/2019/02/REVISED-ISP-.pdf
Nonprofit organizations qualifying for income tax exemption under Section 501(c)(3) of the Internal Revenue Code may apply to self-finance benefits to their employees on a reimbursable basis. Employers requesting this election must file an application with the UI Division to see if qualifying requirements can be met.
A family-owned corporation which has two family members, related by blood or marriage, who, as the only employees each own at least 50% of the shares issued by the corporation, may apply for exclusion from UI coverage. To elect this exclusion option, Form UC-336 , “Election by Family-Owned Corporation to be Excluded From Coverage Under Section 383-7(20)”
Successor to Business
If an employer is a successor to the business of another employer, they may request acquisition of the experience record of the predecessor in order to obtain a more favorable contribution rate. Form UC-86, “Waiver of Employer’s Experience Record” must be filed within sixty days after the date of acquisition or by March 1 of the following year, and the predecessor employer must clear all contributions and reports due to the UI Division.
For more information:
Notify the UI Office of any changes to an employer’s address or status of business on Form UC-25, “Notification of Changes”. Form UC-25 can be filed online at: https://uiclaims.hawaii.gov.