Hawaii Payroll · Graduated 1.4%–7.9% · Form HW-4 · TDI · IRS Publication 15-T
Hawaii Paycheck Calculator 2025
Estimate your Hawaii take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Hawaii income tax using the Booklet A percentage method (subtract $1,144 per Form HW-4 allowance and a flat $4,350, then apply the 1.4 percent to 7.9 percent schedule for your single or married status), and the 0.5 percent Temporary Disability Insurance (TDI) contribution. Uses 2025 IRS Publication 15-T and the Hawaii Booklet A withholding tables.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Hawaii Tax (Form HW-4)
Sets the Hawaii rate chart. Unmarried head of household uses the single chart in Hawaii.
From Form HW-4. Each allowance removes $1,144 of annual wages; a flat $4,350 is also subtracted. No HW-4 on file means zero allowances.
Hawaii employers may withhold up to 0.5% of weekly wages for TDI, capped at $7.21 per week for 2025. Some employers pay the whole premium.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Hawaii payroll picture, including how the Booklet A formula reconciles on Form N-11, how TDI and the Prepaid Health Care Act work, why Hawaii's withholding tables have not changed since 2013, and the employer unemployment obligations? Read the Hawaii Payroll Taxes guide.
Hawaii Payroll Taxes Guide →Short Answer
This Hawaii paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Hawaii income tax, and the 0.5 percent Temporary Disability Insurance (TDI) contribution. Hawaii withholds by annualizing wages, subtracting $1,144 per Form HW-4 allowance and a flat $4,350, then applying the 1.4 percent to 7.9 percent withholding rate schedule for single or married status. For a single Hawaii worker earning $65,000 per year paid biweekly with one allowance, gross pay is about $2,500 per period, and net take-home is roughly $1,938 after about $227 of federal withholding, FICA, about $131 of Hawaii income tax, and $12.50 of TDI. Hawaii has no local wage tax.
Key Takeaways
- Hawaii withholds a graduated income tax on every paycheck. This calculator applies the Booklet A annualized percentage method: annualize wages, subtract $1,144 per Form HW-4 allowance and a flat $4,350, then apply the 1.4 percent to 7.9 percent schedule for single or married status and divide by pay periods.
- Each Hawaii allowance is worth $1,144 of annual wages, and a separate flat $4,350 is subtracted for everyone. At the 7.6 percent withholding band, one allowance lowers annual Hawaii withholding by about $87.
- Form HW-4, Hawaii's own allowance certificate, sets your Hawaii withholding. An employee who files no HW-4 is withheld as single with zero allowances, which is the highest withholding.
- Hawaii's withholding schedule has been in effect since January 1, 2013 and is unchanged for 2025 and 2026, even though the 2024 tax-cut law (Act 46) widened the brackets and raised the standard deduction on the annual return (Form N-11). This calculator is labeled 2025; the Hawaii Payroll Taxes guide covers the 2026 figures.
- Hawaii also withholds an employee Temporary Disability Insurance (TDI) contribution: 0.5 percent of weekly wages, capped at $7.21 per week for 2025 ($7.50 for 2026). Some employers pay the full premium and withhold nothing.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Hawaii Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Hawaii Income Tax | 1.4%–7.9% | Withholding rate schedule | Graduated. Withheld via the Booklet A percentage method after $1,144 per HW-4 allowance plus a flat $4,350, using the single or married chart. |
| HI withholding allowance | – | $1,144 each + $4,350 flat | From Form HW-4. Reduces annual wages before tax. Unchanged since 2013. |
| Temporary Disability Insurance (TDI) | 0.5% employee | $7.21/week max (2025) | Employer may withhold up to 0.5% of weekly wages, max $7.21/week ($7.50 for 2026). Some employers pay the full premium. |
| Prepaid Health Care (PHC) | Up to 1.5% | Plan premium | Employer may withhold up to 1.5% of wages toward the required health plan; the employer pays the rest. Varies by plan, not modeled here. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $64,500 (new-employer rate 2.4%). |
| Local wage income tax | None | – | No city or county wage tax anywhere in Hawaii. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Hawaii Income Tax Withholding
Hawaii withholds income tax using the annualized percentage method in the Hawaii Department of Taxation's Booklet A, Employer's Tax Guide. Unlike a flat-rate state, Hawaii applies a graduated rate schedule to the annual wage after allowances, choosing a single or married chart. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Multiply the number of Form HW-4 allowances by $1,144 and subtract that, then subtract a flat $4,350, from the annual wage. If the result is zero or less, no Hawaii tax is withheld.
- Apply the graduated withholding rate schedule below for your HW-4 status, then divide by pay periods to get the per-period withholding.
| Annual wage after allowances (single, incl. unmarried head of household) | Withholding |
|---|---|
| $0 to $9,600 | 1.40% of the excess over $0 |
| $9,600 to $14,400 | $134.00 + 3.20% of the excess over $9,600 |
| $14,400 to $19,200 | $288.00 + 5.50% of the excess over $14,400 |
| $19,200 to $24,000 | $552.00 + 6.40% of the excess over $19,200 |
| $24,000 to $36,000 | $859.00 + 6.80% of the excess over $24,000 |
| $36,000 to $48,000 | $1,675.00 + 7.20% of the excess over $36,000 |
| $48,000 to $125,000 | $2,539.00 + 7.60% of the excess over $48,000 |
| Over $125,000 | $8,391.00 + 7.90% of the excess over $125,000 |
| Annual wage after allowances (married) | Withholding |
|---|---|
| $0 to $19,200 | 1.40% of the excess over $0 |
| $19,200 to $28,800 | $269.00 + 3.20% of the excess over $19,200 |
| $28,800 to $38,400 | $576.00 + 5.50% of the excess over $28,800 |
| $38,400 to $48,000 | $1,104.00 + 6.40% of the excess over $38,400 |
| $48,000 to $72,000 | $1,718.00 + 6.80% of the excess over $48,000 |
| $72,000 to $96,000 | $3,350.00 + 7.20% of the excess over $72,000 |
| $96,000 to $250,000 | $5,078.00 + 7.60% of the excess over $96,000 |
| Over $250,000 | $16,782.00 + 7.90% of the excess over $250,000 |
These are the Hawaii annual percentage-method withholding rates from Booklet A, which have been in effect since January 1, 2013. Booklet A's own worked example, a single employee earning $26,000 a year with three allowances, reduces to $18,218 after the $3,432 of allowances and the $4,350 deduction and computes to $497.99 of annual withholding; this calculator reproduces that figure to the cent. Your final Hawaii income tax is settled on Form N-11, where the statutory brackets (which the 2024 tax-cut law widened), the actual standard deduction, and credits apply. Because withholding is an estimate, differences are reconciled at filing.
Temporary Disability Insurance (TDI)
Hawaii requires most employers to carry Temporary Disability Insurance, and an employer may withhold up to one-half of the premium cost, but not more than 0.5 percent of the employee's weekly wages, capped at a maximum weekly deduction set each year by the Disability Compensation Division. For 2025 the maximum weekly wage base is $1,441.72 and the maximum weekly deduction is $7.21; for 2026 they rise to $1,500.21 and $7.50. The calculator applies 0.5 percent to annualized wages, caps it at the annual equivalent of $7.21 per week, and divides by pay periods. If your employer pays the full TDI premium, set the TDI option to that choice and no TDI is deducted.
What Hawaii Does Not Deduct
Hawaii has no employee-paid unemployment tax. Unemployment insurance is funded entirely by employers through the Department of Labor and Industrial Relations. There is also no local or county wage tax anywhere in Hawaii. A Hawaii pay stub shows the federal taxes, the state income tax, and the TDI line. Separately, under the Prepaid Health Care Act an employer may withhold up to 1.5 percent of wages toward a required health plan, but that is a health-insurance premium that varies by plan rather than a payroll tax, so this calculator does not model it.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Dylan earns $65,000 per year at a firm in Honolulu. He is paid biweekly, files single on his W-4, uses the single HW-4 status, claims one allowance, and his employer withholds the 0.5% TDI contribution. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Hawaii income tax detail (annualized): one allowance removes $1,144 and the flat deduction removes $4,350, so the annual wage after both is $65,000 − $1,144 − $4,350 = $59,506. On the single chart that is $2,539.00 + 7.60% of ($59,506 − $48,000) = $3,413.46 for the year, divided by 26 = $131.29 per paycheck. His effective Hawaii income tax rate is about 5.3% of gross. TDI is 0.5% of his wages, which comes to $12.50 biweekly, below the 2025 weekly cap.
Scenario 2: Married Two-Earner Household
Maria earns $95,000 as a project manager in Kailua. She is paid biweekly, is married filing jointly on her W-4, uses the married HW-4 status, and claims two allowances. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Maria's Hawaii tax: two allowances remove $2,288 and the flat deduction removes $4,350, so the annual wage after both is $95,000 − $2,288 − $4,350 = $88,362, which on the married chart is $3,350.00 + 7.20% of ($88,362 − $72,000) = $4,528.06 for the year, divided by 26 = $174.16. Her TDI is capped: 0.5% of $95,000 would be $475 a year, but the 2025 cap of $7.21 per week limits it to about $374.92 a year, or $14.42 biweekly. Because the married chart is wider than the single chart, if Maria's spouse also works the couple can under-withhold; claiming fewer allowances raises each check's withholding and closes that gap at filing.
Practitioner Insight
The single most common Hawaii surprise we see is the gap between the withholding tables and the actual tax on the return. Hawaii's withholding schedule has not been updated since 2013, but the 2024 tax-cut law (Act 46) sharply raised the standard deduction and widened the brackets starting in 2025, with more increases phasing in through 2031. The result is that many Hawaii workers are now over-withheld relative to their real liability, so they see a larger refund than before. We tell clients the withholding line on the stub is a 2013-era estimate and the real reconciliation happens on Form N-11.
The second pattern is confusion about the TDI line. People see a small deduction labeled TDI or SDI and assume it is a tax. It is a disability-insurance premium, and the law caps the employee share at 0.5 percent of weekly wages and a fixed weekly maximum ($7.21 for 2025). Some employers pay the whole premium, so two neighbors at similar pay can have different TDI lines. We also remind clients that TDI is separate from the Prepaid Health Care deduction for their medical plan.
The third thing we watch is the Form HW-4. Hawaii has its own allowance certificate, and an employee who never filed one is defaulted to single with zero allowances and over-withheld. Filing an HW-4 with the correct status and allowance count fixes most over-withholding complaints, though because each allowance is worth $1,144 of wages, about $87 a year at the 7.6 percent band, the per-allowance dollar effect is modest; the flat $4,350 deduction that everyone receives does more of the work.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Hawaii income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- Withholding tables versus your real tax: Hawaii's withholding schedule dates to 2013, but the 2024 tax-cut law (Act 46) widened the brackets and raised the standard deduction on the annual return for 2025 onward. Your withheld amount is therefore often higher than your final Form N-11 liability, which is reconciled as a refund at filing. The withholding figures here match the Booklet A tables, not the return.
- Prepaid Health Care deduction: Many Hawaii workers also have up to 1.5 percent of wages withheld toward their employer health plan under the Prepaid Health Care Act. That premium varies by plan and is not modeled here, so actual net pay can be lower than the estimate by that amount.
- TDI cap and employer-paid premiums: The TDI line is 0.5 percent of weekly wages capped at $7.21 per week for 2025. If your employer pays the full TDI premium, set the TDI option accordingly; the default assumes the maximum employee share.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay can be withheld differently from the graduated schedule. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Hawaii?
Hawaii take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Hawaii income tax withholding, and the employee Temporary Disability Insurance (TDI) contribution. Federal withholding uses IRS Publication 15-T. Hawaii income tax is withheld with the Booklet A annualized percentage method: annualize wages, subtract $1,144 for each Form HW-4 allowance and a flat $4,350, then apply the graduated 1.4 percent to 7.9 percent withholding schedule for single or married status and divide by pay periods. TDI is 0.5 percent of weekly wages up to a maximum of $7.21 per week for 2025. Hawaii has no local wage income tax.
What are Hawaii's income tax withholding rates?
Hawaii's Booklet A percentage method uses eight graduated rates on the annual wage after allowances: 1.4 percent, 3.2 percent, 5.5 percent, 6.4 percent, 6.8 percent, 7.2 percent, 7.6 percent, and 7.9 percent. For a single employee the 7.6 percent band begins once the wage after allowances exceeds $48,000 and the 7.9 percent top band begins over $125,000. Hawaii's withholding schedule has been in effect since January 1, 2013 and is unchanged for 2025 and 2026, even though the 2024 tax-cut law widened the brackets on the annual return (Form N-11).
How does Form HW-4 affect my Hawaii withholding?
Form HW-4 is Hawaii's own withholding allowance and status certificate. It sets your Hawaii marital status (single, which also covers unmarried head of household, or married) and your number of withholding allowances, based on your personal exemptions and estimated deductions. Each allowance removes $1,144 of annual wages before the rate schedule is applied, and a separate flat $4,350 is subtracted for everyone. If you do not file an HW-4, the employer must withhold as if you were single with zero allowances, which is the highest withholding.
What is a Hawaii withholding allowance worth?
Each Form HW-4 allowance subtracts $1,144 of annual wages before Hawaii tax is figured. For a middle-income single worker in the 7.6 percent withholding band, one allowance lowers annual Hawaii withholding by about $87 (1,144 times 7.6 percent). A flat $4,350 is also subtracted from everyone's annual wages before the schedule applies. Claiming more allowances lowers withholding; claiming zero raises it. A newly hired employee who files no HW-4 is treated as single with zero allowances.
What is Hawaii TDI and how much is withheld?
Temporary Disability Insurance (TDI) is Hawaii's state disability program. Employers may withhold up to one-half of the premium cost, but not more than 0.5 percent of the employee's weekly wages, capped at a maximum weekly deduction of $7.21 for 2025 (rising to $7.50 for 2026 as the maximum weekly wage base rises to $1,500.21). Some employers pay the full TDI premium and withhold nothing. TDI is separate from the Prepaid Health Care Act, under which an employer may also withhold up to 1.5 percent of wages toward a required health plan.
Does Hawaii have a local city income tax?
No. Hawaii has no county or municipal wage income tax withheld from employees anywhere in the state, including Honolulu, Hilo, and Kahului. A Hawaii pay stub shows federal taxes, the state income tax, and the TDI line, with no city or local wage tax. This differs from states such as Ohio, Kentucky, or Indiana, where cities or counties layer a local income tax on top of the state tax.
Does Hawaii have income tax reciprocity with other states?
No. Hawaii has no income tax reciprocity agreements with any state. As an island state with no bordering states, cross-border commuting is not a practical issue; a nonresident who performs work in Hawaii generally has Hawaii income tax withheld on the Hawaii-source wages, and their home state typically allows a credit for the tax paid to Hawaii.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Hawaii paycheck estimate looks off, first confirm you filed a Form HW-4 with your employer and that the status and allowance count match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) and the Prepaid Health Care premium are lowering your taxable wages or net pay. Remember Hawaii's withholding tables date to 2013, so you may be over-withheld relative to your real Form N-11 liability and see a refund. To see how your withholding connects to your year-end return, read the Hawaii Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Hawaii pay stub, including the TDI line, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Hawaii Department of Taxation, Booklet A, Employer's Tax Guide (Rev. 2025): Appendix Part 1 annualized percentage method, value of each regular withholding allowance ($1,144), the $4,350 extra deduction, and the single and married annual rate schedules (1.4% to 7.9%). The booklet's $26,000 / three-allowance worked example reproduces to the cent ($497.99 annual)
- Hawaii Department of Taxation, Form HW-4, Employee's Withholding Allowance and Status Certificate
- Hawaii DLIR Disability Compensation Division, 2025 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount: TDI maximum weekly wage base $1,441.72 and maximum weekly deduction $7.21 (0.5%), Prepaid Health Care 1.5% employee cap
- Hawaii DLIR Disability Compensation Division, 2026 Maximum Weekly Wage Base: TDI maximum weekly wage base $1,500.21 and maximum weekly deduction $7.50 for 2026
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Hawaii Department of Taxation. For informational purposes only.