Haw. Code R. § 18-235-61-02
For purposes of section 235-61, HRS, and sections 18-235-61-01 to 18-235-61-14:
"Employee" shall be defined as set forth in section 235-61(a), HRS.
"Employer" shall be defined as set forth in section 235-61(a), HRS, and includes an individual who is self-employed during the taxable year.
"Miscellaneous payroll period" means a payroll period other than a daily, weekly, biweekly (or other multiple of a week), semimonthly, monthly, quarterly, semiannual, or annual payroll period. The payroll period is to be used in determining the amount of tax to be withheld, except as otherwise provided in section 235-61, HRS, and sections 18-235-61-01 to 18-235-61-14.
"Payroll period" means the period of service for which a payment of wages is ordinarily made by an employer to an employee. The payroll period is to be used in determining the amount of tax to be withheld, except as otherwise provided in section 235-61, HRS, and sections 18-235-61-01 to 18-235-61-14.
"Remuneration" includes all payments, whether in cash or in a medium other than cash, for services rendered in the course of the employer's trade or business.
"Resident" shall be defined as set forth in section 235-1, HRS.
"Wages" shall be defined as set forth in section 235-61(a), HRS.
Haw. Code R. § 18-235-61-02