Hawaii Is Changing Its General Excise Tax (GET) Policy. Here’s What You Need To Know.

As of August 21, 2024, the State of Hawaii changed its application of the General Excise Tax (GET) relating to Motion Picture Payroll Services Companies processing payroll for productions in Hawaii. All Motion Picture Payroll Services Companies are now required to subject all employer costs on a payroll invoice to the 4.712% GET. 

Prior to this change the GET was only applied to GreenSlate’s payroll handling fees. 

This change is effective for all motion picture payroll services companies processing payroll as the Employer of Record on behalf of the production company. 

It is important to note, this change will only affect GS clients operating under an Employer of Record (“EOR”) services agreement.

Clients who utilize GreenSlate’s Agency payroll processing model (where the Production Company remains the EOR) will not be subject to this change and will continue to pay only the 4.712% GET on GreenSlate’s handling fees.