(a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that:

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Terms Used In Hawaii Revised Statutes 383-163.6

  • Benefit year: means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits; except that the benefit year shall be fifty-three weeks if the filing of a new valid claim would result in overlapping any quarter of the base year of a previously filed new claim. See Hawaii Revised Statutes 383-1
  • Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 383-1
  • Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 383-1
  • Fund: means the unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 383-1
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, and Virgin Islands. See Hawaii Revised Statutes 383-1
  • 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
(1) Unemployment compensation is subject to federal and state income tax;
(2) Requirements exist pertaining to estimated tax payments;
(3) The individual may elect to have federal income tax deducted and withheld from the individual’s payment of unemployment compensation at the amount specified in the federal Internal Revenue Code;
(4) The individual may elect to have state income tax deducted and withheld from the individual’s payment of unemployment compensation at the amount specified in § 235-69;
(5) The individual may elect to have state and local income taxes deducted and withheld from the individual’s payment of unemployment compensation for other states and localities outside this State at the percentage established by the state or locality, if the department by agreement with the other state or locality is authorized to deduct and withhold income tax; and
(6) The individual shall be permitted to change a previously elected withholding status no more than once during a benefit year.
(b) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment compensation fund until transferred to the federal, state, or local taxing authority as a payment of income tax.
(c) The director shall follow all procedures specified by the United States Department of Labor, the federal Internal Revenue Service, and the state department of taxation, pertaining to the deducting and withholding of income tax.
(d) Amounts shall be deducted and withheld under this section only after any other amounts allowed under chapter 383 are deducted and withheld.

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