HRS §88-48
Deduction in class A member's account
Read the official text at capitol.hawaii.gov ↗This section says that a certain amount for federal Social Security and Medicare taxes owed by a class A member for a specific past period will be taken out of their retirement account. The member can choose to pay that same amount back into the account, and it will be added to their balance.
employees
The statute, as written — Deduction in class A member's account
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.
An amount equal to the taxes under the Federal Insurance Contributions Act payable by a class A member for the period beginning January 1, 1956, and ending on the date class A membership is obtained, shall be deducted from the class A member's account in the system. Any member may elect to contribute to the system an amount equal to the taxes so deducted, which amount shall be credited to the member's account.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.