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The Payroll Office is responsible for processing payroll for all campuses within the UH System.  New hires, changes, and terminations are submitted to the Payroll Office; actual payments are processed by the State of Hawaii Department of Accounting and General Services (DAGS).  The Payroll Office works primarily with the personnel officer and administrative officer of the college, school, or department that you are employed by.  Personnel and Administrative Officers should contact us in matters relating to employee salary and wage payments and payroll deductions.

Correspondence / checks for employees that the Payroll Office receives from outside agencies or parties are forwarded to Departmental Personnel Officers for distribution to employees.

Pay Statement Direct deposit exception form

Payroll Information

Information for Faculty and Staff +

Employee Information

Please contact your department’s Personnel Officer if you have any questions. They will contact our office for assistance if they cannot answer your question. Ask your supervisor to direct you to this person if you do not know who to talk to. For your own protection we do not release your payroll information to you over the phone since we cannot verify your identity; we can release certain information to authorized department representatives.

Helpful Links

Payroll Numbers
Deferred Compensation (IRS 457)
Tax-Deferred Annuities (IRS 403B)

When you are hired

When you are hired, you need to fill out these forms (go to the Forms page to obtain forms) and return to your employer:

  1. Form W-4 - Employee's Withholding Allowance Certificate:
  2. Form HW-4 - Employee's Withholding Exemption and Status Certificate:
  3. Direct Deposit - direct deposit is required by State of Hawaii Law, and it prevents you from losing your paycheck (it takes some time to get you a replacement check):
  4. Pay Statements:

Other Forms (go to the Forms and Information page to obtain forms):

  1. Form W-5 - if you are eligible for Advance Earned Income Credit Payments
  2. Form HW-6 - Employee's Statement Concerning Non-Residence in the State of Hawaii (if you feel you are exempt from State withholding you may need to complete this form)
  3. Form HW-7 - Exemption from Withholding on Nonresident Employee’s Wages (if you feel you are exempt from State withholding your employer may need to complete this form)

Payroll AO/PO +

Document Submission / Input Deadlines

Pay Schedule
Payroll Calendar
Payroll Deadlines (Lag)
Payroll Deadlines (After-the-Fact)
SECE Timesheet Deadlines
TAPS Timesheet Deadlines

System Links

UH Office of Human Resources  -

Student Employment and Cooperative Education (SECE) - Student Employment webpage

TAPS (Timesheet and Payment System)
PagecenterX - KFS, SCOPIS, and other reports
KFS – Financial Production System

Salary Overpayments

Salary overpayments are preventable.  Here are some tips on how to avoid them:

  • Inform your respective Personnel Officer of employees who have not been to work or who have terminated employment.
  • Promptly report reductions in FTE.
  • Keep track of leave balances for new employees.
  • Monitor employees with low vacation and/or sick leave balances.
  • Report employees that do not report to work and have exhausted all sick and vacation leave.
  • Report leave without pay (LWOP) for all after-the-fact employees.
  • Follow the LWOP reporting deadlines.  If you miss a deadline, call Payroll immediately.  If overpayments occur, follow the respective administrative procedures for collection.

Statutory Dues +



Frequently Asked Questions

Paychecks, Pay Statements, W2

Q: When are new employees paid?

A: New employees are paid 20 days after the end of the pay period.

Q: What documentation is required for salaried employees?

A: Your respective department must submit a Payroll Notification Form (PNF).

Q:What is the process for paychecks to be processed?

A: Paychecks and Pay Statements are prepared by the State Department of Accounting and General Services (DAGS) and distributed to each state department.   They are then sorted and distributed to each department for distribution to employees.

Q: When is Form W-2 distributed?

A: Each year, it is distributed distributed no later than January 31.

Q: What are non-wage payments?

A: Certain payments are made directly to you are considered taxable income.  They are added onto your paycheck as “wages-in-kind” in order to deduct the applicable federal and state taxes.  The IRS requires the University to withhold taxes on these payments because these payments are considered taxable income included in our annual Form W-2.  Common payments include: travel per diem, mileage reimbursements, relocation, cash awards, allowances, and certain spouse/domestic partner tuition waivers.

Q: How do I request a duplicate paycheck?
A: Submit a Request for Duplicate Pay Statement form to Payroll.
Q: How do I request a duplicate W-2?
A: Submit a Request for Duplicate W-2 form to Payroll.
Q: What information is needed when sending Special Handling emails to the Payroll Office?
A: Email notifications that require special handling​ (in lieu of highlighting remarks on PNFs):

  • Employee Name
  • Employee UH ID #
  • Payroll #/ Warrant Distribution Code
  • PNF Doc #
  • Effective Date of Action
  • Reason for Special Handling (i.e. PSP, lump sum, etc.)
Q: On what documents does the Payroll Office accept electronically signed submissions?
A: The documents listed below should be electronically submitted to payroll via UH Filedrop by the established Payroll deadlines.  To avoid duplication of payments, do not send the original if an electronic version has been submitted. 

  • G2s (Application for Transfer of Vacation and Sick Leave Credit or Payment)
  • D55s (State of Hawaiʻi Individual Timesheet)
  • Form 09 (State of Hawaiʻi Disability Worksheet for Workers' Compensation )
  • Notification of Temporary Assignment (TA)
  • TDB (Temporary Disability Benefits)
  • Certificate for Compensation (Meals)
  • Taxability of Service or Retirement Award
  • Uniform Allowance Form
  • Requests for Duplicate W-2s, Duplicate Pay Statements, Duplicate Checks
Q: How can I avoid salary overpayments?
A: All leave earned and taken must be recorded in a timely manner in accordance with applicable bargaining unit contracts so as to minimize and to prevent salary overpayments.  Supervisors are responsible to monitor paid leave balances of subordinate employees to ensure that a salary overpayment does not occur for any employee whose cumulative paid leave balances fall below ten (10) working days of vacation and ten (10) working days of sick (or 160 hours).

Department personnel should individually monitor and track employees' paid leave balances to ensure that a salary overpayment does not occur.  Timely reporting of any salary overpayment situation to the Payroll Office may avoid potential overpayments.

Payroll Deductions

Q: What are some of the payroll deductions I see on my pay stub?

A: Each pay period, an employee's gross pay may be reduced by various deductions. Some deductions are required by law; others are optional and may be withheld at the request of the employee. Specific types of payroll deductions are listed below. The State Department of Accounting and General Services (DAGS) must approve the types of deductions that can be processed through the payroll. On your pay statement, deductions other than payroll taxes have an agent code and an agent number.

Payroll taxes

The Internal Revenue Service (IRS) and other taxing agencies require taxes be withheld from the gross pay of all employees unless the employee qualifies for an exemption.  Taxes are taken from gross pay before any other deduction (gross pay is reduced by pre-tax deductions).

A percentage of gross pay is deducted for both FICA Tax (Social Security) and FICA Medicare Tax contributions. In general, Student employees are exempt from both the FICA Tax and FICA Medicare Tax deductions during period of at least ½ time enrollment.

Federal Income Tax
The calculation of federal income tax is based on information submitted by the employee on the HIP (Hawaii Information Portal) Employee Self Service (ESS). Employees may update their W-4s in HIP ESS when there is a change in dependent status or the employee wishes to change the amount of tax withheld (within IRS restrictions).

Hawaii State Income Tax
The calculation of state income tax is based on information submitted by the employee on the HIP (Hawaii Information Portal) Employee Self Service (ESS). Employees who believe that they are exempt from State of Hawaii tax withholding must request an exemption by completing Form HW-6 and submitting to their Human Resource Specialist. The employing department must complete Form HW-7 if necessary and submit both forms to the State Department of Taxation.

Tax Exemption for Non Resident Aliens
Employees who are citizens of and permanent residents of another country may qualify for exempt status from FICA and/or federal withholding.  To apply for this exemption, complete IRS forms 8233 each calendar year.  If qualified, Students will be exempt from both federal and FICA withholding.  Faculty and Staff would only be exempt from federal withholding.  Submit original forms to the University’s Tax Specialist at the Property and Fund Management Office, (808) 956-7162.  The Tax Specialist will inform the Payroll Office if the employee receives a favorable decision (no response from the Feds within 10 days is considered to be favorable).

Part-Time, Temporary, and Seasonal (PTS) Deferred Compensation
Student employees not attending classes on at least a ½ time basis and part-time employees (less than 50%) are subject to FICA.  The University has opted to deduct PTS Deferred Compensation instead of Social Security taxes in these situations (Medicare taxes are still withheld).  Information on PTS Deferred Comp is posted at the OHR web site.

Other Mandatory Deductions
Retirement Contributions
Contributions to the Employees' Retirement System are required for employees who elected to remain in the contributory retirement plan (new employees are in the hybrid plan).  Your federal and FICA gross is reduced by your ERS contribution before taxes are deducted, but not your state gross.

Mandated Deductions
Other deductions may be mandated on an individual basis by court order or governmental agency. Such deductions may be required for child support, a tax levy, or a Writ of Garnishment.  Mandated deductions are taken after taxes and retirement contributions, and before all optional deductions.  State Executive policies may also mandate deductions for debts owed the University.

Voluntary Deductions Medical Insurance
Premiums for a variety of insurance plans through the Hawaii Employer-Union Health Benefits Trust Fund (EUTF) may be paid through payroll deduction by eligible staff or faculty.  Plans include coverage for health, dental, and vision.  Eligible employees may also elect to enroll in the Premium Conversion Plan (PCP), which allows the University to deduct health, dental, and/or vision insurance premiums from gross pay before taxes are calculated.  Consult with your Personnel Officer for details.

Flexible Spending Accounts
Flexible Spending Accounts allow eligible employees to set aside a portion of their annual salary to pay eligible medical expenses and qualified dependent care expenses incurred during the year before taxes are calculated. The plan administrator is Island Flex.

Parking Fees
Eligible employees may pay fees for parking permits to the University's Parking and Transportation Services by payroll deduction at a fixed rate per pay period.  Deductions can be made pre-tax.

Fixed Amount to Savings
An employee may choose to have a fixed amount from each payroll directly deposited to a credit union savings account.

Investments / Tax Deferrals
Employees may choose to contribute to Deferred Compensation (IRS 457), Tax Deferred Annuities (IRS 403(b)) through a payroll deduction.  Deferred Compensation and Tax-Sheltered Annuities are normally pre-tax deductions.

Charitable Contributions
Employees may choose to pledge contributions to the Aloha United Way or the UH Foundation through a payroll deduction. Consult with your Human Resource Specialist.

Employee Organization
Employees may choose to have payroll deductions for union-sponsored programs, such as automobile insurance, life insurance, and prepaid legal plans. Contact your union for more information.

Contact Us

Payroll Office
1395 Lower Campus Rd, LC-1 #4
Honolulu, HI 96822
Phone: (808) 956-7444
FAX: (808) 956-5031

Please direct all PAYROLL RELATED matters to the Payroll Office email:


Name Area of Responsibility Phone Number Email
James Kashiwamura Director 808-956-8575
Karyn Yoshioka F94, F95, SCOPIS (FF1, FF2, FF3, FF4, FF5) 808-956-7444
Candice Ancheta F67, F68, F69, F6N, F6O, F65 Fringe 808-956-7444
Kayla Ferrer F53, F54, F55, F77 Fringe 808-956-7444
Lauren Koizumi F65, F66, F77, F78, BOR Fringe 808-956-7444
Kathryn Oshiro F57, F58, F59, F66/F78 Fringe 808-956-7444

Policies & Procedures

AP 8.871 - Distribution and Security of Paychecks
AP 8.872 - Emergency (Priority) Payroll
AP 8.873 - Payroll Processing Cycle Deadlines
AP 8.876 - Overtime Authorization and Compensation
AP 8.877 - Salary and Wage Overpayment Recovery
AP 8.879 - Post Death Payments
A9.720 - Workers’ Compensation
A9.770 - Temporary Disability Benefits (Employees Covered by Collective Bargaining)
A9.771 - Temporary Disability Benefits (Non-Bargaining or Excluded Employees)


If you require assistance completing any of the listed forms, please contact the Payroll Office at or (808) 956-7444.

General Forms

PAYR-1 - Uniform Allowance Form
PAYR-2 - Automobile Allowance Form
OHR Forms - forms for Personnel Officer use
Employee's Designation of Beneficiary D-90 - Please note: all D-90 forms need to be printed as a double sided document. Forms that do not meet this requirement will be rejected by the State Comptroller's Office (aka DAGS).
Request for Duplicate Paycheck - submit to the Payroll Office through your Personnel Officer
Request for Duplicate W-2 (CY 2018 & later) - submit to the Payroll Office through your Personnel Officer
Request for Duplicate W-2 (Pre-2018) - submit to the Payroll Office through your Personnel Officer
LWOP Calendar - Calendar for report leave without pay (After the fact employees only)

Tax Forms and Information

IRS Forms - (be sure to use the most current year’s forms; select and click on "Review Selected Files")

Form W-4
- Federal Employee’s Withholding Allowance Certificate (writable); required of all employees

  1. Form W-5 - Earned Income Credit Advance Payment Certificate, is no longer in use: After 2010, employees can no longer get advance payments of the credit in their pay during the year as they could in 2010 and earlier years, because the law changed. However, if eligible, employees will still be able to claim the credit on their 2011 return. (IRS Notice 1015).
  2. Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; if qualified, a new form must be filed each calendar year to qualify for this exemption. Submit to the University Tax Specialist.
  3. Form 8233 – Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual; if qualified, a new form must be filed each calendar year to qualify for this exemption. Submit to the University Tax Specialist.

State of Hawaii Department of Taxation Forms - (be sure to use the most current year’s forms; click on "Writable")

  1. Form HW-4 - State of Hawaii Employee’s Withholding Exemption and Status; required of all employees
  2. Form HW-6 - Employee’s Statement of Non-Residence; may be required if employee wishes to claim exempt from Hawaii State Withholding
  3. Form HW-7 and Instructions - Exemption from Withholding, Employer’s Statement; also may be required if employee wishes to claim exempt from Hawaii State Withholding


UH Form 10  - Overtime Authorization Form

Fringe Payment Forms

Workers Comp/Temporary Disability Benefit (TDB) Payment Forms

- Personnel Officer or Workers Compensation Coordinator to complete and submit to Payroll Office for payment of these benefits if qualified

  • TDB Form - Regular Employees, Part-Time, Temporary, Casual, Lecturers
  • Form 78 - Sick / Vacation Pay while on Workers Compensation (Page 16 of this file)

Salary Overpayment Forms