HRS §392-68
Penalty for Late Payment of Assessments
If an employer or insurer does not pay the required assessment within 30 days after the due date, the director will charge a penalty. The penalty is at least $250 but no more than 10% of the amount owed. The penalty can be waived if the nonpayment was due to conditions beyond their control and they pay right away.
employers
The statute, as written — Failure to pay assessments
If an employer or insurer fails to pay the assessment required by section 392-67(a) or section 392-67(b) within thirty days after the end of the month or quarter for which payment was due, the director shall levy a penalty of at least $250 but no more than ten per cent of the assessment due against the employer or insurer, unless the nonpayment is excused by the director after a showing by the employer or insurer that the payment of the assessment could not be made on the date prescribed therefor owing to conditions over which the employer or insurer had no control and the employer or insurer forthwith complies.
Sections this one refers to
§392-67 Employer payments to the disability benefits trust fund
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