Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 3 - INDIVIDUAL INCOME TAX LAW
Section 18-235-61-13 - Records

Universal Citation: HI Admin Rules 18-235-61-13

Current through August, 2024

(a) In general. Every employer that becomes subject to section 235-61, HRS, is required to keep full, complete, regular, and accurate records pertaining to the withholding of taxes. Every employer also shall keep records of each adjustment or settlement of income tax withheld under section 235-61, HRS, and made pursuant to sections 18-235-61-01 to 18-235-61-14. The records shall be available for inspection by the director. Every employer also shall maintain a record of the current addresses of all employees at all times; each employee must furnish a current address to the employer.

(b) Records in connection with collection of income tax at source on wages. Every employer required to deduct and withhold income tax upon the wages of employees pursuant to section 235-61, HRS, and this section shall keep records of all remuneration paid to such employees.

For purposes of this section, "remuneration" includes all payments, whether in cash or in a medium other than cash. The record keeping requirements of this section, however, are not required for noncash payments for services performed not in the course of the employer's trade or business, and tips received by an employee in a medium other than cash or of an amount less than $20 for a calendar month.

The employer's records shall contain the following information about each employee:

(1) The name, address, and social security number of the employee;

(2) The total amount and date of each payment of remuneration (including any sum withheld as tax or for any other reason) and the period of time covered by the payment;

(3) The amount of the remuneration payment which constitutes wages subject to withholding;

(4) The amount of tax collected with respect to the remuneration payment and the date the tax was collected, if the tax was collected at a time other than when the payment was made;

(5) If the total remuneration payment differs from the amount from which tax has been withheld, the reason for the difference in amounts shall be provided by the employer;

(6) The fair market value and date of each payment of noncash remuneration made to an employee, for services performed as a retail commission salesperson from which no income tax was withheld;

(7) The withholding exemption certificate (Form HW-4) filed with the employer by the employee;

(8) Any agreement between the employer and the employee for the withholding of additional amounts of tax;

(9) With respect to employee performed services which are not performed in the course of the employer's trade or business, the employer shall maintain sufficient records detailing, by quarter, the dates the services were performed and the amount of cash remuneration paid for the services performed; and

(10) Where an employee receives tips in the course of the employee's employment, the employer shall maintain records of tips received by the employee, including copies of any statements furnished by the employee.

Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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