I am an out-of-state employer who will bring some of my regular employees to Hawaii to work on a temporary job. Upon completion of this job, my employees will return to work for me on the U.S. mainland. Am I required to report state unemployment wages and remit unemployment insurance contributions to Hawaii during this period?

No, UI contributions are not payable to the State of Hawaii in this instance. Continue to report these employees to your reporting state. However, if the employees are hired specifically for this job in Hawaii, whether they are Hawaii residents or not, and will cease employment upon the job’s completion, report these individuals to Hawaii.

Note: UI requirements differ from those of the State Department of Taxation and the State DCD Division. Contact these agencies in all transient employment situations.