Haw. Code R. § 12-11-50
Pursuant to section 392-43(f), HRS, contributions of those employees, deducted and withheld in amounts greater than those authorized, who are no longer with the employer and cannot be located, shall be deposited at the end of each calendar year in the special fund for disability benefits by the employer. The employer shall provide the director with a list containing the employee's full name, social security account number, last known address, the amount due, and any other information requested by the director. The director shall endeavor to locate such employees to return such deductions. If such employees cannot be located for a period of two years from the date of deposit, the director shall cause such monies to become a part of the special fund.
Haw. Code R. § 12-11-50