Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 51 - PREMIUM CONVERSION PLAN
Subchapter 4 - FUNDING AND PAYMENT OF BENEFITS
Section 14-51-33 - Payment of benefits

subject to the conditions and limitations of this plan and the employee's available compensation, the employer shall pay the eligible expenses for the component plan(s) in compliance with the employee's election, and such payment shall constitute a nontaxable benefit to the employee. The plan administrator shall designate the comptroller or the finance officer to reduce the employee's compensation by the amount authorized by the employee and disburse the same amount as payment for the selected component plan premium(s) in accordance with the compensation reduction election authorized by the employee.