Unemployment insurance technology assessment
HRS §383-131
in effect383-131. Unemployment insurance technology assessment
(a) In addition to contributions determined by section 383-68, every employer, except an employer who has elected an alternative method of financing liability for unemployment compensation benefits pursuant to section 383-62, shall be subject to an unemployment insurance technology assessment at a rate of 0.01 per cent of taxable wages as specified in section 383-61.
(b) Collections from the unemployment
insurance technology assessment shall be made in the same manner and at the
same time as any contributions required under section 383-61, and shall not be
deducted, in whole or in part, from the wages of individuals in an employer's
employ.
(c) Any assessments collected pursuant to this
section shall remain separate and shall not be included in any manner in
computing unemployment contribution rates assigned to employers in accordance
with sections 383-63 to 383-69.
(d) The director may impose a penalty and
interest on delinquent unemployment insurance technology assessments in the
same manner as provided for contributions to the unemployment compensation fund
in section 383-73. For purposes of computation of penalty and interest under
this subsection, unemployment insurance technology assessments shall be
considered part of the employer's contributions to
the unemployment compensation fund.
(e) Collection of money from an employer
delinquent in paying unemployment insurance technology assessments, employment
and training fund assessments, or contributions to the unemployment
compensation fund pursuant to this chapter shall first be applied to interest
and penalty, then applied to delinquent unemployment compensation
contributions, then to delinquent unemployment insurance technology
assessments, and finally to delinquent employment and training assessments.
[L
2023, c 208, pt of §1]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0131.htmFetched: 11/10/2026