1. Ceridian
3311 East Old Shakopee Road
Minneapolis, Minnesota 55425-1640
April 2012
Subject: Hawaii Unemployment Insurance (UI) Employment & Training Tax
Discontinued for 2012
Action Required
Dear Ceridian Customer:
This change is relevant to your business if you have employees who work in Hawaii.
In March, the Hawaii Department of Labor and Industrial Relations reported that the state's
employment and training (E & T) assessment tax rate has been cut to zero. No portion of the tax is
withheld from employees. This change applies to all Hawaii employers. No information was
provided on whether the tax would be reinstated in the future.
The unemployment insurance (UI) wage base, which also applied to the Employment and Training
tax, is unchanged at $38,800 for 2012.
This change is effective with pay dated on or after January 1, 2012.
You do not have to take any new action to put this update into effect. After the Payroll System is
updated, the employment & training assessment tax will no longer be calculated.
Action Required: This change will be released into the Payroll System in April 2012. This means
that your quarterly reports were generated before the change to the Payroll System was made.
If you are not a Ceridian Tax Service customer, please review your Hawaii quarterly reports for the
first quarter of 2012 and remove any E & T tax shown on the reports. You can simply disregard the
amounts on any reports that are strictly for your records.
Ceridian Tax Service (CTS) will make the applicable reporting changes for its full service
customers.
Hawaii has provided detailed, authoritative information pertaining to this change on its Web site.
Click the link below to view the state’s documentation:
http://hawaii.gov/labor/ui/ui-quick-facts/tax-rates-and-weekly-benefit-amt
For questions related to Ceridian HR/Payroll services, please contact:
Customer Service
1-800-607-3333 or 1-888-607-3333
For questions about the regulatory aspects of this compliance update, please contact
Ceridian.Product.Compliance@ceridian.com.
Note: To subscribe or unsubscribe to Compliance Alerts, please contact your Ceridian Service
Team.
Ceridian provides periodic and selected compliance updates that may have relevance to many of our customers. Ceridian
provides this information to customers and friends for general information purposes only. This information should not be
construed as legal, tax or other advice specific to any individual or organization. Please consult your appropriate adviser for
such specific advice.