Haw. Code R. § 18-235-61-06

Current through September, 2024

Section 18-235-61-06 - Amount of tax to be withheld

To determine the amount of tax to be withheld, the employer shall use either the tables or formula method provided by the department.

If the payroll period is a multiple of one week, other than biweekly, the employer shall determine the amount of tax to be withheld as follows:

(1) Determine the average weekly or biweekly wage for the particular payroll period;

(2) Compute the amount of tax to be withheld, based upon the average wage paid to the employee; and

(3) Multiply the amount of tax to be withheld per payroll period by the number of weeks in the payroll period.

If wages are paid on a quarterly, semiannual, or annual basis, the employer shall compute the amount of tax to be withheld by multiplying the average wage for one month by the number of months in the payroll period.

Haw. Code R. § 18-235-61-06

[Eff 2/16/82; am and ren § 18-235-61-06 10/13/94] (Auth: HRS §§ 231-3(9), 235-61, 235-118) (Imp: HRS §§ 235-61 to 235-67)