Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

Although Hawaii still accepts paper forms, all employers are encouraged to file electronically. Form UC-B6A, continuation sheet is no longer mailed during the annual mailing. Employers with 9 or more employees should visit HUI Express to file online.

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Hawaii Department of Taxation accepts EFT Debit and EFT Credit payments of withholding taxes. Taxpayers whose State withholding tax liability exceeds $40,000 or who are required to pay federal withholding taxes by EFT are required to pay State withholding taxes by EFT on a semiweekly basis. Please note that under Section 231-9.9, HRS, and the accompanying administrative rules, taxpayers whose liability for any tax is more than $100,000 in any one taxable year shall be required to participate in the EFT program upon notification by the Department that the taxpayer is required to participate. Electronic payment shall be required by any taxpayer meeting the $100,000 threshold, notwithstanding the administrative exemption from EFT requirements noted above. Any taxpayer who does not meet the criterion may still voluntarily pay by EFT. For more information on paying taxes by EFT, see Tax Information Release Nos. 95-6, 99-1, and 2004-01. IMPORTANT! A penalty of 2% of the tax due will be assessed if a taxpayer who is required to make payments by EFT fails to do so. If an EFT payment is dishonored, a $25 service fee will be assessed.

How to apply

The Hawaii Department of Taxation requires all EFT users to apply for approval prior to submitting tax payment files.

For more information and to obtain the Hawaii Department of Taxation's authorization agreement please contact the Hawaii Department of Taxation.

Payment and other information

Payments are due by the regular due dates for the particular tax period.

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

Although Hawaii still accepts paper forms, all employers are encouraged to file electronically. Form UC-B6A, continuation sheet is no longer mailed during the annual mailing. Employers with 9 or more employees should visit HUI Express to file online.