HI HB1098

Amends Section 383-68, Hawaii Revised Statutes to modify employer contribution rate schedules for unemployment insurance based on reserve fund ratios.

Sets contribution rate schedule D for calendar year 2010, and contribution rate schedule F for calendar years 2011 and 2012, regardless of actual reserve fund ratios.

Establishes an unspecified contribution rate schedule for small business employers (those with fewer than 100 employees) for calendar years 2021 and 2022.

Defines "small business employer" to include employers that experienced layoffs or closures due to the COVID-19 pandemic.

Takes effect upon approval with retroactive application to January 1, 2021.