HI HB1098

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

Sets contribution rate schedule D for calendar year 2010, and contribution rate schedule F for calendar years 2011 and 2012 (previously applied notwithstanding reserve fund ratios).

Applies an unspecified contribution rate schedule to small business employers for calendar years 2021 and 2022.

Defines "small business employer" as an employer with fewer than 100 employees during a calendar year, including employers that experienced layoffs or closures due to the COVID-19 pandemic.

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