HB1042 • 2026

RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW.

Labor

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: NAKAMURA (Introduced by request of another party)
Last action: 2025-12-08
Official status: Carried over to 2026 Regular Session.
Effective date: Not listed

Plain English Breakdown

The bill summary does not provide details on what happens if a department fails to meet the extended deadline, leaving this as an open question.

Changing Rules for Employer Reporting in Retirement System

This bill changes the due date for payments to the Employees' Retirement System when departments or agencies do not meet reporting requirements, and it updates how these issues are reported.

What This Bill Does

Extends the deadline by one year after the review period if a department or agency fails to provide required information to the Employees' Retirement System.
Changes the time frame for reporting failures from the current fiscal year to the previous fiscal year.

Who It Names or Affects

Departments and agencies of the State or counties in Hawaii.
The Employees' Retirement System.

Terms To Know

Employees' Retirement System: A system that manages retirement benefits for employees of state departments and agencies.
Fiscal year: The financial year used by governments, typically running from July 1 to June 30.

Limits and Unknowns

This bill does not specify what happens if a department or agency fails to meet the new deadline.
It is unclear how this change will affect state budget programs.
The effective date of July 1, 3000, suggests that this might be a placeholder and needs further clarification.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HD1

Hawaii published version HD1

Plain English: This amendment extends the deadline for departments or agencies to pay employer contributions to the Employees' Retirement System by one year after they failed to provide required information in the correct format.

Extends the payment due date from the start of the fiscal year following the failure to report to one year later.
Changes the reporting period for non-compliance issues from the current fiscal year to the previous fiscal year.

The amendment text specifies an effective date of July 1, 3000, which seems unrealistic and may indicate a placeholder or error.

Bill History

2025-12-08 D
Carried over to 2026 Regular Session.
2025-02-11 H
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Ward excused (2).
2025-02-11 H
Reported from LAB (Stand. Com. Rep. No. 317) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2025-02-04 H
The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Kong, Reyes Oda.
2025-01-31 H
Bill scheduled to be heard by LAB on Tuesday, 02-04-25 9:00AM in House conference room 309 VIA VIDEOCONFERENCE.
2025-01-23 H
Referred to LAB, FIN, referral sheet 3
2025-01-23 H
Introduced and Pass First Reading.
2025-01-21 H
Pending introduction.

Official Summary Text

RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW.
Employees' Retirement System; Employer Reporting
Extends the due date of payment to the Employees' Retirement System for departments or agencies of the State or counties that fail to comply with reporting requirements by one year after the review period. Changes the time frame for which the Employers' Retirement System must report regarding any department or agency's failure to submit required information to the Employees' Retirement System from the current fiscal year to the previous fiscal year. Effective 7/1/3000. (HD1)

Current Bill Text

Read the full stored bill text

HB1042

HOUSE OF REPRESENTATIVES

H.B. NO.

1042

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER
REPORTING REVIEW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

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SECTION 1.
�
The purpose of this Act is to

extend the deadline for the pre-payment and reporting of employer
contributions

by departments or agencies of the State or counties that failed to provide the
information required by the System in the required format.

����
SECTION
2.
�
Section 88-103.7,
Hawaii Revised Statutes, is amended as follows:

����
1.
�
By amending subsection (c) to read as follows:

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"(c)
�

If a department or agency of the State or county fails to furnish the
system with the information required pursuant to this section in the format
required by the system, the State or county shall pay to the system, on the
first day of the fiscal year [
following
]
one year after
the
end
of the
fiscal year in which the failure to furnish the required information
occurred, an amount equal to the employer contributions payable by the State or
county, relative to the department or agency that is not in compliance with
this section, during the fiscal year in which the failure to furnish the
required information occurred.
�
This
amount shall be applied to contributions required under section 88-124 for the
State and section 88-126 for the counties."

����
2.
�
By amending subsection
(f) to read as follows:

����
"(f)
�

The system shall annually submit to the department of budget and finance
and the legislature, not later than twenty days prior to the convening of each
regular session, a report that details the following for the [
current
]
previous

fiscal year:

����
(1)
�
Any
department or agency of the state or counties that failed to comply with this
section; and

����
(2)
�
Any
amounts required to be paid under subsection (c), including the anticipated
amounts payable in the upcoming fiscal year, and identification of any state
budget programs that may be affected."

����
SECTION 3.
�

Statutory material to be repealed is bracketed and stricken.
�
New statutory material is underscored.

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SECTION 4.
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This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

BY REQUEST

Report Title:

Employees' Retirement System; Employer Reporting

Description:

Adds a year between the review period and the billing due
date and changes reporting of review results from the current fiscal year to
the previous fiscal year.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.