A notice of the department’s determination shall be effective for the first payment of wages made on or after the first day of the calendar month which is at least thirty days after notice from the department is received

At the option of the employer, the department’s determination may go into effect at an earlier payroll period. (D) Change of status. If at anytime the employee’s residency status changes, the employee shall notify the employer of the change in status within ten days. The employer then shall notify the department of the change in the employee’s residency status. The change in status shall go into effect for the first payment of wages on or after the first day of the calendar month which commences at least thirty days after the department is notified. At the option of the employer, however, the change in residency status may go into effect at an earlier payroll period if the employee is notified of the change.

Last amended: [Eff 2/16/82; am and ren §18-235-61-04 10/13/94; am 1/29/99; am 9/20/99] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) Payroll period. (a) In general. Pursuant to section 235-61, HRS, and sections 18- HRS §235-61(c) §18-235-61-05 235-61-01 to 18-235-61-14, an employer shall withhold taxes from wages paid to an employee for services rendered, unless otherwise exempted. The amount of tax the employer shall withhold from an employee’s wages depends on the filing status of th

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