HRS §383-67
How an employer's reserve ratio is calculated
Read the official text at capitol.hawaii.gov ↗This section explains how to figure an employer's reserve ratio. You divide the employer's most recent reserve balance by the most recent average annual payroll. The result is rounded to the nearest ten-thousandths.
employers
The statute, as written — Reserve ratio
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.
For the calendar year 1970 and for each calendar year thereafter, an employer's reserve ratio shall be determined by dividing the employer's most recent reserve balance by the employer's most recent average annual payroll. The ratio shall be rounded to the nearest ten-thousandths.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.