Hawaii State Income Tax Withholding
Reference Number: NFC-18-1521663350
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)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- 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.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- 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
- 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
- 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
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.