How Hawaii withholds on a bonus
Hawaii's Employer's Tax Guide (Booklet A) gives no flat supplemental rate: supplemental wages are withheld on the combined amount with regular wages under the state's tables, which is the aggregate method for state purposes. Hawaii's twelve brackets reach 7.6% at $48,000 of taxable income and 7.9% at $125,000 for a single filer, so a bonus paid to a $60,000 earner is withheld at about 7.6% state. On a $10,000 bonus that is roughly $760 of Hawaii withholding, alongside $2,200 federal, $620 Social Security and $145 Medicare under the percentage method, leaving about $6,275.
Hawaii temporary disability insurance, up to 0.5% of wages capped weekly, may also come out of a bonus and is not included. There are no county income taxes; the general excise tax is levied on businesses, not payroll. Act 46's bracket widenings in 2027 and 2029 will lower the rate a bonus is withheld at for most earners.
What the withholding means for your Hawaii return
Because Hawaii withholds under its actual brackets, the state line on a bonus is close to the tax owed. The federal 22% is above a $60,000 filer's 12% to 22% marginal rate, so roughly $750 of the federal withholding on a $10,000 bonus returns at filing. The Hawaii paycheck calculator shows the marginal rates for any salary. Allowances claimed on Hawaii Form HW-4 reduce the combined-wage withholding, so a bonus is withheld less heavily for an employee with several allowances than for one with none, which is the only lever an employee has on the state line.