HRS § 235-63 — Statements to employees


§235-63 Statements to employees. (a)
Every employer required to deduct and withhold any tax on the wages of any
employee shall furnish to each employee in respect of the employee's employment
during the calendar year, on or before January 31 of the succeeding year, or if
the employee's employment is terminated before the close of a calendar year,
within thirty days after the date of receipt of a written request from the
employee if the thirty-day period ends before January 31, a written statement,
showing the period covered by the statement, the wages paid by the employer to
the employee during the period covered by the statement, and the amount of the
tax deducted and withheld or paid in respect of those wages. Each employer
required to furnish a statement under this section shall file on or before
January 31 following the close of the calendar year a duplicate copy of each
statement. The department of taxation may grant to any employer a reasonable
extension of time, not in excess of sixty days, with respect to any statement
required by this section to be furnished to an employee or filed, and may by
regulation provide for the furnishing or filing of statements at other times
and containing other information as may be required for the administration of
this chapter. The department shall prescribe the form of the statement
required by this section and may adopt any federal form appropriate for the
purpose.
(b) In regard to the statement required under
subsection (a), an employer that:
(1) Wilfully fails to furnish the statement to the
employee by the prescribed due date;
(2) Fails to file the statement with the department
by the prescribed due date; or
(3) Fails to electronically file the statement with
the department if the employer is required to file electronically under section
231-8.5;
shall be subject to a penalty of $25 per failure;
provided that the penalty imposed under this section shall not exceed $50 per
employee.