Excluded payments
HRS §383-11
in effect383-11. Excluded payments
"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[:]
(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.
[L 1939, c 219,
§2(p); am L 1941, c 304, §1, pt of subs 12; RL 1945, §4212; am L 1951, c 191,
§1(3); RL 1955, §93-11; am L 1957, c 205, §1(d); HRS §383-11; gen ch 1985]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0011.htmFetched: 11/10/2026