§383-70 Contributions; levy; returns; assessments. (a) Contributions are hereby levied against employers as provided in this chapter. Except as may be provided to the contrary in accordance with such regulations as the department of labor and industrial relations may prescribe, contributions shall be paid quarterly on or before the last day of the month succeeding the last month of each quarter.
(b) Each employer shall make at the time and in the manner prescribed by the department a full, true, and correct report with respect to the wages paid by the employer, which report shall contain other information as may be prescribed by the department. For each calendar quarter beginning July 1, 1988, such report shall include wage information for each employee in accordance with such rules as the department may prescribe. The report shall be made by the employer even though the employer is not required to pay contributions.
(c) If any return filed is erroneous, or is so deficient as not to disclose the full liability, or if the employer disclaims liability for contributions with respect to any wages upon which contributions are required to be paid, the department shall assess the correct amount of contributions and shall notify the employer thereof; and if any employer fails, neglects, or refuses to make a return, the department shall proceed as it deems best to obtain information on which to base the assessment of contributions and shall assess the same and notify the employer thereof. The amount so assessed shall be paid on the twenty-first day after the notice was mailed, properly addressed to the employer at the employer's last known place of business.
(d) Notices of assessment of contributions, records of contributions assessed and payments thereon, and delinquent contributions lists showing unpaid contributions assessed against any employer shall be prima facie proof of the assessment of the person assessed, the amount of contributions due and unpaid, and the delinquency in payment, and that all requirements of law in relation to the assessment of the contributions have been complied with.
(e) If the department determines that any reason exists why the collection of any contributions accrued will be jeopardized by delaying collection, it may make an immediate assessment thereof and the director of labor and industrial relations may proceed to enforce collection immediately, but interest shall not begin to accrue upon any contributions until the date when such contributions would normally have become delinquent. [L 1939, c 219, §7(d); am L 1941, c 304, §1, pt of subs 22; RL 1945, pt of §4257; am L 1953, c 23, §1(1), (5); RL 1955, §93-69; am L 1957, c 115, §1(c); am L Sp 1959 2d, c 1, §27; am L 1967, c 19, §1; HRS §383-70; am L 1969, c 12, §1; gen ch 1985; am L 1986, c 32, §4]
Structure Hawaii Revised Statutes
Title 21. Labor and Industrial Relations
383. Hawaii Employment Security Law
383-2 Definition of employment.
383-4 Election of employing unit.
383-5 Service localized where.
383-6 Master and servant relationship, not required when.
383-7.5 Part-time work; benefits available.
383-7.6 Separation for compelling family reason.
383-8 Included and excluded service.
383-12 Requirement to post work availability online.
383-22 Weekly benefit amount; computation, minimum and maximum.
383-23 Weekly benefit for unemployment.
383-24 Maximum potential benefits.
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.
383-33 Determinations, in general.
383-34 Reconsideration of determination.
383-35 Appeal pending when redetermination issued.
383-36 Notice of determinations.
383-38 Appeals, filing, and hearing.
383-40 Conclusiveness of determinations and decisions.
383-44 Recovery of benefits paid.
383-61 Payment of contributions; wages not included.
383-61.5 Special assessments on employers to pay interest on loans from Secretary of Labor.
383-62.5 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.
383-68 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.
383-76 Refunds and adjustments.
383-77 Employers' coverage, election.
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.
383-93 Investigation of unemployment hazard.
383-95 Disclosure of information.
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.
383-123 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.
383-161 Waiver of rights void.
383-163 No assignment of benefits; waiver.
383-163.5 Child support intercept of unemployment benefits.
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.
383-170 Eligibility requirements for extended benefits.
383-171 Weekly extended benefit amount.
383-172 Total extended benefit amount.
383-173 Beginning and termination of extended benefit period.
383-176 Limitation of extended benefits by trade readjustment allowance.