Hawaii 2026 UI Benefit Amounts and Employer Tax Rates

January 2026

Source: Published January 2026 (DLIR UI Claimant Handbook, Rev. 1.26)

Each January, Hawaii updates unemployment insurance tax rates and the maximum weekly benefit amount. The figures below come from the Hawaii Department of Labor and Industrial Relations (DLIR) Unemployment Insurance Division.

2026 weekly benefit amount

The maximum weekly benefit amount for new Hawaii UI claims in calendar year 2026 is $868. This figure is set by state law and changes each year based on the state's average weekly wage.

DLIR calculates your individual weekly benefit by dividing your highest quarter earnings during your base period by 21. The minimum weekly benefit is $5. You can estimate your potential benefit using the DLIR benefit calculator.

2026 employer tax schedule

For 2026, Hawaii is operating under Contribution Rate Schedule C. Key figures from DLIR's published tax rate schedule:

  • Taxable wage base: $64,500 per employee (up from $62,000 in 2025)
  • New employer rate: 2.40%
  • Maximum experienced employer rate: 5.60%
  • Employment and Training (E&T) rate: 0.01%

Employers pay UI taxes on covered wages. No money is deducted from employee paychecks to fund unemployment benefits.

How the rate schedule is chosen

Hawaii uses eight rate schedules labeled A through H. The state selects which schedule applies each year based on the health of the unemployment trust fund. Schedule C has been in effect for both 2025 and 2026, reflecting a stable reserve in the trust fund.

What claimants should know

After you file a claim, DLIR sends a monetary determination notice by mail. This notice shows your weekly benefit amount, maximum total benefits, and benefit year dates. If you disagree with the determination, you have the right to appeal or request a reconsideration.

UI benefits are taxable income. You may elect to have federal and state taxes withheld from your weekly payments.

Sources:

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