HRS §235-33
Payroll factor calculation
Read the official text at capitol.hawaii.gov ↗This section explains how to figure the payroll factor for tax apportionment. It is a fraction: the amount paid to workers in Hawaii divided by the total amount paid to workers everywhere. No other rules are given here.
businesses
The statute, as written — Apportionment; payroll factor
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.