HRS §88-94

Income tax withholding on retirement payments

Read the official text at capitol.hawaii.gov ↗

Retirement payments from the system must have income taxes withheld as required by federal law. The system is responsible for paying those withheld taxes. The board of trustees will make rules to carry out this section.

beneficiaries

The statute, as written — Withholding of income taxes

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.

Pension, annuity, and retirement allowance payments from the system shall be subject to income tax withholding requirements as set forth by the federal government; payment of these taxes as withheld shall be the liability of the system. The board of trustees shall adopt rules to administer the purposes of this section.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.