Coverage: Any business having at least one employee during the current calendar year.
Rates: 0% — 5.4% (2008); new employer rate: 1.9% (2008)
Taxable Wage Limit: $13,000 for 2008-2010 ($35,300 for 2007)
Employee Withholding: None
Administration:
Bureau of Employment Security
Department of Labor and Industrial Relations
830 Punchbowl Street
Honolulu, Hawaii 96813
Telephone: (808) 586-8946