All states · Updated for 2026
How to pay a nanny in Hawaii
Everything a Hawaii family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Hawaii unemployment tax: register with Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year); new employers pay 2.40% on the first $64,500.00 of wages; file Form UC-B6, Quarterly Wage, Contribution and Employment & Training Assessment Report quarterly.
- Hawaii income tax: withholding is voluntary for household employers (form HW-4).
- State programs: HI Temporary Disability Insurance (TDI) — employee share (0.50% employee).
- New hire report: within 20 days of their start date.
- Minimum wage: $16.00/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Required for household employees unless the domestic worker earns less than $225 in cash in the calendar quarter (DLIR DCD FAQ; HRS 386-1 exclusion also covers domestic workers of public welfare recipients). 2026 WC maximum weekly benefit $1,240.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and HW-4.
- File the Hawaii new-hire report within 20 days at the state site.
- Register with Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division once you cross $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65% plus state program premiums, give a pay stub.
- Each quarter: file Form UC-B6, Quarterly Wage, Contribution and Employment & Training Assessment Report. UC-B6 due April 30, July 31, October 31 and January 31 (file even with no wages). 2026: Contribution Rate Schedule C, new-employer rate 2.40% on the first $64,500 per employee, plus the 0.01% Employment & Training assessment. Register online only (Form UC-1 paper is not accepted).
- January: W-2 to your nanny, W-2/W-3 to the SSA, Form HW-30 (Employer's Annual Transmittal of Hawaii Income Tax Withheld) with HW-2/W-2 copies; periodic returns on Form HW-14 due the 15th of the month after each quarter to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Hawaii nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Hawaii?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Hawaii unemployment tax applies after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year).
Do I withhold Hawaii income tax from my nanny?
Hawaii does not require household employers to withhold state income tax; you can withhold voluntarily using HW-4 if your nanny asks.
What forms do I file in Hawaii?
Form UC-B6, Quarterly Wage, Contribution and Employment & Training Assessment Report quarterly with Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division, Form HW-30 (Employer's Annual Transmittal of Hawaii Income Tax Withheld) with HW-2/W-2 copies; periodic returns on Form HW-14 due the 15th of the month after each quarter annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Hawaii?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are also owed overtime in Hawaii. Since July 1, 2013 domestic service workers in a private home—live-in or live-out—are owed minimum wage and 1.5× overtime after 40 hours/week (DLIR). Casual workers who work intermittently and irregularly and no more than 20 hours/week are exempt.
What is the minimum wage for a nanny in Hawaii?
$16.00 per hour in 2026 (schedule: $14.00 from 2024-01-01, $16.00 from 2026-01-01, $18.00 from 2028-01-01).
Pay your Hawaii nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Form UC-B6, Quarterly Wage, Contribution and Employment & Training Assessment Report pre-filled. 14-day free trial, no card needed.
Start free trialSources: Hawaii Department of Taxation, Booklet A Employer's Tax Guide (Rev. 2025) — Appendix effective for wages paid January 1, 2026 and after; Hawaii Department of Taxation, 2026 Employer Payroll Updates; Hawaii DLIR UI, Tax Rate Schedule and Weekly Benefit Amount (2026: Schedule C, wage base $64,500, new employer 2.40%, E&T 0.01%); Hawaii DLIR UI, Handbook for Employers (domestic service covered at $1,000 cash wages per quarter; UC-B6 due dates); Hawaii DLIR Disability Compensation Division, 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (TDI/WC/PHC); Hawaii DLIR Disability Compensation Division FAQ (workers' compensation exclusion for domestic workers earning less than $225 cash per quarter); Governor of Hawaii news release: minimum wage increases to $16.00 on January 1, 2026 (Act 114, SLH 2022; $18.00 on January 1, 2028); Hawaii DLIR, Domestic Workers Rights (minimum wage and overtime after 40 hours, including live-in workers); Hawaii Child Support Enforcement Agency, State Directory of New Hires Q&A (report within 20 days). Rules for 2026. General information, not tax or legal advice.