Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 235 - INCOME TAX LAW › Subchapter 3 - INDIVIDUAL INCOME TAX LAW › Section 18-235-61-13 - Records

Current through June, 2024
(a) In general. Every employer that becomes
				subject to section
				235-61,
				HRS, is required to keep full, complete, regular, and accurate records
				pertaining to the withholding of taxes. Every employer also shall keep records
				of each adjustment or settlement of income tax withheld under section
				235-61,
				HRS, and made pursuant to sections 18-235-61-01 to 18-235-61-14. The records
				shall be available for inspection by the director. Every employer also shall
				maintain a record of the current addresses of all employees at all times; each
				employee must furnish a current address to the employer.
(b) Records in connection with collection of
				income tax at source on wages. Every employer required to deduct and withhold
				income tax upon the wages of employees pursuant to section
				235-61,
				HRS, and this section shall keep records of all remuneration paid to such
				employees.
For purposes of this section, "remuneration" includes all
				  payments, whether in cash or in a medium other than cash. The record keeping
				  requirements of this section, however, are not required for noncash payments
				  for services performed not in the course of the employer's trade or business,
				  and tips received by an employee in a medium other than cash or of an amount
				  less than $20 for a calendar month.
The employer's records shall contain the following
				  information about each employee:
(1)
				The name, address, and social security number of the employee;
(2) The total amount and date of each payment
				of remuneration (including any sum withheld as tax or for any other reason) and
				the period of time covered by the payment;
(3) The amount of the remuneration payment
				which constitutes wages subject to withholding;
(4) The amount of tax collected with respect
				to the remuneration payment and the date the tax was collected, if the tax was
				collected at a time other than when the payment was made;
(5) If the total remuneration payment differs
				from the amount from which tax has been withheld, the reason for the difference
				in amounts shall be provided by the employer;
(6) The fair market value and date of each
				payment of noncash remuneration made to an employee, for services performed as
				a retail commission salesperson from which no income tax was
				withheld;
(7) The withholding
				exemption certificate (Form HW-4) filed with the employer by the
				employee;
(8) Any agreement between
				the employer and the employee for the withholding of additional amounts of
				tax;
(9) With respect to employee
				performed services which are not performed in the course of the employer's
				trade or business, the employer shall maintain sufficient records detailing, by
				quarter, the dates the services were performed and the amount of cash
				remuneration paid for the services performed; and
(10) Where an employee receives tips in the
				course of the employee's employment, the employer shall maintain records of
				tips received by the employee, including copies of any statements furnished by
				the employee.