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.
Obtain Form 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.
Note: If your business has already registered with Department of Taxation or Department of Commerce and Consumer Affairs, complete paper Form BB-1 and mail to your nearest Unemployment Insurance office.
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.