Hawaii Publishes Updated Employer’s Tax Guide

February 26, 2018 Paul Ogawa

The State of Hawaii Department of Taxation recently published an updated version of Booklet A, Employer’s Tax Guide. This publication provides detailed information on filing and paying withholding tax in the state of Hawaii.


This publication was last updated in 2013, so there are several updates to the language of the publication. These changes are as follows:

  • Quarterly, Monthly, and semi-weekly tax remitters must submit payment with Form VP-1, Tax Payment Voucher.
    • Form VP-1 replaces its predecessor, VP-1W, for withholding tax payment remittance purposes.
  • Bulk Filing: Bulk filing through Hawaii’s Bulk Electronic Filing System (HiBEFS) is now available for HW-14 and HW-3 returns, and also allows for ACH Debit bulk withholding payments.
    • Transmitters must seek eligibility then certification in order to participate in the bulk filing program.
    • For additional information, click here.
  • Tax Forms: The BB-1X (State of Hawaii Basic Business Amended Application) and the GEW-TA-RV-5 (General Excise/Use, Employer’s Withholding, Transient Accommodations and Rental Motor Vehicle & Tour Vehicle Surcharge Application Changes) forms have been removed from this publication and are now obsolete.
  • Tax Tables: Adjustments have been made across the board to the tax tables.

To review this publication in full, please click here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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