Hawaii Revised Statutes
383. Hawaii Employment Security Law
383-68 Contribution rate schedules; fund solvency rate schedule; rates based on experience.

§383-68 Contribution rate schedules; fund solvency rate schedule; rates based on experience. (a) Before December 31 of each year the fund solvency contribution rate applicable for the following calendar year shall be determined on the basis of the relationship between the most recent current reserve fund and the most recent adequate reserve fund. The fund solvency contribution rate shall apply for calendar years 1985 through 1991 and shall be that rate that appears on the same line as the ratio (rounded to the nearest hundredth) of the current reserve fund to the adequate reserve fund in the fund solvency contribution rate schedule set forth in this paragraph.
FUND SOLVENCY CONTRIBUTION RATE SCHEDULE
Ratio of Current Reserve Fund Fund Solvency
to Adequate Reserve Fund Contribution Rate
2.00 or more - .5 per cent
1.50 to 1.99 - .2 per cent
1.00 to 1.49 0
.90 to .99 + .4 per cent
.80 to .89 + .8 per cent
.60 to .79 +1.2 per cent
.40 to .59 +1.6 per cent
.20 to .39 +2.0 per cent
Less than .20 +2.4 per cent
(b) For calendar years 1985 through 1991 the contribution rate of any employer eligible for a reduced rate in accordance with section [383-66(a)(2)] shall be the sum of the employer's basic contribution rate for such year determined pursuant to this subsection and the fund solvency contribution rate determined for such year pursuant to subsection (a); except that no employer's contribution rate shall be less than zero, no employer's contribution rate shall be greater than five and four-tenths per cent, and no employer with a negative reserve ratio shall have a contribution rate less than that employer's basic contribution rate.
Subject to the requirements of sections 383-63 to 383-67 and 383-69, an employer's basic contribution rate for a calendar year shall be that rate which appears on the same line as the employer's reserve ratio for the year in the basic contribution rate schedule set forth in this subsection.
BASIC CONTRIBUTION RATE SCHEDULE
Reserve Ratio Contribution Rate
.1500 and over .2 per cent
.1400 to .1499 .4 per cent
.1300 to .1399 .6 per cent
.1200 to .1299 .8 per cent
.1100 to .1199 1.0 per cent
.1000 to .1099 1.2 per cent
.0900 to .0999 1.4 per cent
.0800 to .0899 1.6 per cent
.0700 to .0799 1.8 per cent
.0600 to .0699 2.2 per cent
.0500 to .0599 2.6 per cent
.0300 to .0499 3.0 per cent
.0000 to .0299 3.6 per cent
-.0000 to -.0499 4.2 per cent
-.0500 to -.0999 4.8 per cent
-.1000 and less 5.4 per cent
(c) Effective with calendar year 1992 and thereafter, before December 31 of the previous year the contribution rate schedule for the following calendar year shall be determined on the basis of the relationship between the most recent current reserve fund and the most recent adequate reserve fund, in accordance with this subsection and subsection (d).
(1) Whenever the ratio of the current reserve fund to the adequate reserve fund is greater than 1.69, contribution rate schedule A shall apply.
(2) Whenever the ratio of the current reserve fund to the adequate reserve fund is 1.3 to 1.69, contribution rate schedule B shall apply.
(3) Whenever the ratio of the current reserve fund to the adequate reserve fund is 1.0 to 1.29, contribution rate schedule C shall apply.
(4) Whenever the ratio of the current reserve fund to the adequate reserve fund is .80 to .99, contribution rate schedule D shall apply.
(5) Whenever the ratio of the current reserve fund to the adequate reserve fund is .60 to .79, contribution rate schedule E shall apply.
(6) Whenever the ratio of the current reserve fund to the adequate reserve fund is .40 to .59, contribution rate schedule F shall apply.
(7) Whenever the ratio of the current reserve fund to the adequate reserve fund is .20 to .39, contribution rate schedule G shall apply.
(8) Whenever the ratio of the current reserve fund to the adequate reserve fund is less than .20, contribution rate schedule H shall apply.
Notwithstanding the ratio of the current reserve fund to the adequate reserve fund, contribution rate schedule D shall apply for calendar years 2021 and 2022.
(d) Subject to the requirements of sections 383-63 to 383-69, an employer's contribution rate for calendar year 1992 and for each calendar year thereafter shall be that rate which appears on the same line as the employer's reserve ratio for that year in the contribution rate schedule applicable for the year as specified in subsection (c).
CONTRIBUTION RATE SCHEDULES (rates in percentages)
Reserve Ratio A B C D E F G H
.1500 and over 0.0 0.0 0.0 0.2 0.6 1.2 1.8 2.4
.1400 to .1499 0.0 0.0 0.1 0.4 0.8 1.4 2.0 2.6
.1300 to .1399 0.0 0.0 0.2 0.6 1.0 1.6 2.2 2.8
.1200 to .1299 0.0 0.1 0.4 0.8 1.2 1.8 2.4 3.0
.1100 to .1199 0.0 0.2 0.6 1.0 1.4 2.0 2.6 3.2
.1000 to .1099 0.1 0.3 0.8 1.2 1.6 2.2 2.8 3.4
.0900 to .0999 0.3 0.5 1.0 1.4 1.8 2.4 3.0 3.6
.0800 to .0899 0.5 0.7 1.2 1.6 2.0 2.6 3.2 3.8
.0700 to .0799 0.7 0.9 1.4 1.8 2.2 2.8 3.4 4.0
.0600 to .0699 0.9 1.1 1.6 2.0 2.4 3.0 3.6 4.2
.0500 to .0599 1.1 1.3 1.8 2.2 2.6 3.2 3.8 4.4
.0300 to .0499 1.3 1.5 2.0 2.6 3.0 3.6 4.2 4.8
.0000 to .0299 1.7 1.9 2.4 3.0 3.4 4.0 4.6 5.2
-.0000 to -.0499 2.1 2.3 2.8 3.4 3.8 4.4 5.0 5.4
-.0500 to -.0999 2.5 2.7 3.2 4.0 4.4 5.0 5.4 5.6
-.1000 to -.4999 2.9 3.1 3.6 4.6 5.0 5.4 5.6 5.8
-.5000 to -.9999 3.4 3.6 4.2 5.2 5.4 5.6 5.8 6.0
-1.0000 to -1.4999 4.1 4.2 4.8 5.4 5.6 5.8 6.0 6.2
-1.5000 to -1.9999 4.7 4.8 5.4 5.6 5.8 6.0 6.2 6.4
-2.0000 and less 5.4 5.4 5.6 5.8 6.0 6.2 6.4 6.6
[L 1939, c 219, §7(c)(3); am L 1941, c 304, §1, pt of subs 21; RL 1945, §4253; am L 1945, c 19, §1(6); am L 1955, c 16, §1(b); RL 1955, §93-67; am L 1964, c 55, §10; HRS §383-68; am L 1969, c 277, §3; am L 1974, c 155, §2; am L 1978, c 235, §2; am L 1984, c 229, §1; gen ch 1985; am L 1991, c 68, §8; am L 2010, c 2, §5; am L 2012, c 6, §2 and c 263, §2; am L 2021, c 1, §4]
Note
The L 2012, c 6, §2 amendment applies retroactively to January 1, 2012. L 2012, c 6, §7.
The 2021 amendment is retroactive to January 1, 2021. L 2021, c 1, §7.

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 21. Labor and Industrial Relations

383. Hawaii Employment Security Law

383-1 Definitions, generally.

383-2 Definition of employment.

383-3 Place of performance.

383-4 Election of employing unit.

383-5 Service localized where.

383-6 Master and servant relationship, not required when.

383-7 Excluded service.

383-7.5 Part-time work; benefits available.

383-7.6 Separation for compelling family reason.

383-8 Included and excluded service.

383-9 Agricultural labor.

383-10 Definition of wages.

383-11 Excluded payments.

383-12 Requirement to post work availability online.

383-21 Payment of benefits.

383-22 Weekly benefit amount; computation, minimum and maximum.

383-23 Weekly benefit for unemployment.

383-23.5 Retirement payments.

383-24 Maximum potential benefits.

383-25 to 383-28 REPEALED.

383-29 Eligibility for benefits.

383-29.5 Benefits during training.

383-29.6 Partial unemployment; eligibility.

383-29.7 Partial unemployment; claim filing requirements, determinations.

383-29.8 Partial unemployment; waivers.

383-29.9 Partial unemployment; reporting requirements.

383-30 Disqualification for benefits.

383-30.5 Good cause for separation from part-time employment.

383-31 Posting of information.

383-32 Filing of claim.

383-33 Determinations, in general.

383-34 Reconsideration of determination.

383-35 Appeal pending when redetermination issued.

383-36 Notice of determinations.

383-37 Appeal tribunal.

383-38 Appeals, filing, and hearing.

383-39 Procedure.

383-40 Conclusiveness of determinations and decisions.

383-41 Judicial review.

383-42 Representation.

383-43 Payment of benefits.

383-44 Recovery of benefits paid.

383-45 Governing provisions.

383-61 Payment of contributions; wages not included.

383-61.5 Special assessments on employers to pay interest on loans from Secretary of Labor.

383-62 Rate of contributions; financing benefits paid to government employees and employees of nonprofit organizations.

383-62.5 Treatment of Indian tribes.

383-63 Definitions for experience rating provisions.

383-64 Credits for contributions; destruction of employer accounts and records.

383-65 Charges and noncharges for benefits.

383-66 Contribution rates, how determined.

383-67 Reserve ratio.

383-68 Contribution rate schedules; fund solvency rate schedule; rates based on experience.

383-69 Procedure for rate determination.

383-70 Contributions; levy; returns; assessments.

383-71 Collection of delinquent contributions.

383-72 Priorities under legal dissolutions or distributions.

383-73 Penalty for delinquency; remission

383-74 Appeal; correction of assessment or contributions.

383-75 Compromise.

383-76 Refunds and adjustments.

383-77 Employers' coverage, election.

383-78 REPEALED.

383-79 Combining services performed for predecessor and successor employing units.

383-80 Income tax refund offsets.

383-91 Duties and powers of department, director.

383-92 Rules and regulations.

383-92.5 Worker profiling.

383-93 Investigation of unemployment hazard.

383-94 Records and reports.

383-95 Disclosure of information.

383-96 Service.

383-97 Change of rates.

383-98 Referee.

383-99 Oaths and subpoenas.

383-100 Protection against self-incrimination.

383-101 Relation to chapter 371.

383-102 Preservation and destruction of records.

383-103 Representation in civil and criminal actions.

383-104 State employment service.

383-105 Federal-state cooperation.

383-106 What reciprocal arrangements authorized.

383-107 Reimbursement payments deemed benefits, when.

383-108 Cooperation with states, etc.

383-109 Cooperation with foreign governments.

383-110 Personnel security program; criminal history record checks.

383-121 Unemployment compensation trust fund; establishment and control.

383-121.5 Renumbered as §383-127.

383-122 Accounts and deposit.

383-123 Withdrawals; administrative use.

383-124 Relation to unemployment trust fund.

383-125 Financing employment security administration.

383-126 Reimbursement of fund.

383-126.5 Evaluation of fund balance adequacy.

383-127 Special unemployment insurance administration fund.

383-128 Employment and training fund established.

383-129 Employment and training assessment.

383-141 Falsely obtaining benefits, etc.

383-142 Employing units.

383-143 General penalty.

383-144 Unlawful disclosures.

383-161 Waiver of rights void.

383-162 Limitation of fees.

383-163 No assignment of benefits; waiver.

383-163.5 Child support intercept of unemployment benefits.

383-163.6 Voluntary deduction and withholding of federal and state income taxes. (a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (1) Unemployment compensation is subject to f...

383-163.7 Deduction and withholding of uncollected food stamp overissuances.

383-164 Nonliability of State.

383-165 Saving clause, amendment, or repeal.

383-166 Conformity with federal law.

383-167 Amendment or repeal of federal law, effect of; nonconformity, effect of.

383-168 Definitions.

383-169 Effect of state law provisions relating to regular benefits on claims for, and the payment of, extended benefits.

383-170 Eligibility requirements for extended benefits.

383-170.5 Ineligibility for extended benefits when paid under an interstate claim in a state where extended benefit period is not in effect.

383-171 Weekly extended benefit amount.

383-172 Total extended benefit amount.

383-173 Beginning and termination of extended benefit period.

383-174 Computations.

383-176 Limitation of extended benefits by trade readjustment allowance.