“Wages” does not include:

(1) The amount of any payment (including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide, for any such payment) to, or on behalf of, an individual or any of the individual’s dependents under a plan or system established by an employing unit which makes provision generally for individuals performing service for it (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents), on account of[:]

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Terms Used In Hawaii Revised Statutes 383-11

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Hawaii Revised Statutes 383-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Employer: means :

    (1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and

    (2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1

  • Employing unit: means any individual or type of organization, including the State, any of its political subdivisions, any instrumentality of the State or its political subdivisions, any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person, which has or subsequent to January 1, 1937, had one or more individuals performing services for it within this State. See Hawaii Revised Statutes 383-1
  • Fund: means the unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 383-1
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • United States: includes the states, the District of Columbia, and the Commonwealth of Puerto Rico; and, after December 31 of the year in which the Secretary of Labor approves for the first time an unemployment insurance law of the Virgin Islands submitted to the Secretary of Labor for approval, the term "United States" shall also include the Virgin Islands. See Hawaii Revised Statutes 383-2
(A) Retirement;
(B) Sickness or accident disability;
(C) Medical or hospitalization expenses in connection with sickness or accident disability; or
(D) Death;
(2) The amount of any payment by an employing unit to an individual performing service for it (including any amount paid by an employing unit for insurance or annuities or into a fund, to provide for any such payment) on account of retirement;
(3) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, by an employing unit to, or on behalf of, an individual performing services for it after the expiration of six calendar months following the last calendar month in which the individual performed services for the employing unit;
(4) The amount of any payment by an employing unit to, or on behalf of, an individual performing services for it or the individual’s beneficiary[:]

(A) From or to a trust described in section 401(a) and exempt from tax under section 501(a) of the federal Internal Revenue Code at the time of the payment unless the payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or
(B) Under or to an annuity plan which, at the time of the payments, meets the requirements of section 401(a)(3), (4), (5), and (6) of the federal Internal Revenue Code;
(5) The amount of any payment by an employing unit (without deduction from the remuneration of the individual in its employ) of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code;
(6) Remuneration paid in any medium other than cash to an individual for service not in the course of the employing unit’s trade or business;
(7) The amount of any payment (other than vacation or sick pay) to an individual after the month in which the individual attains the age of sixty-five, if the individual did not perform services for the employing unit in the period for which such payment is made;
(8) The amount of any payment (not required under any contract of hire) to an individual with respect to the individual’s period of training or service in the armed forces of the United States by an employing unit by which the individual was formerly employed;
(9) The amount of any payment (including any amount paid by an employer into a fund to provide for such payment) made after April 1, 1956, to or on behalf of an employee under a written agreement, contract, trust arrangement, or other instrument, which makes provision for the employer’s employees generally or for a class or group of the employer’s employees, for the purpose of supplementing benefits paid under this chapter or providing benefits based on wages paid for excluded services.

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