New Employer Registration
Any individual or organization planning to have one or more workers performing services for their company or organization, must file a Form BB-1, “Basic Business Application” with the State Tax Office within 20 days after hiring an employee. A determination of liability will be made, the subject employer will be assigned an account number and tax forms will be furnished when a current or past liability date is established.
To register online, use Hawaii Business Express to start a business in the state of Hawaii. One simple interface covers all the forms with all state agencies and partners.
ObtainForm BB-1 from our website and mail your completed application to your nearest Department of Taxation office. This application simplifies the process of starting a business in Hawaii by allowing you to register for various State tax and employer licenses and permits.
Notify the UI Office of any changes to an employer’s address or status of business on Form UC-25, “Notification of Changes”.
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.