Current through September, 2024
Section 17-663-67 - General statement(a) "Self-employment" means the process of receiving income directly from one's own business, trade, or profession rather than earning a specified salary or wages from an employer.(b) In order to be self-employed, a household shall: (1) Sell a service or product for a profit;(2) Be independently responsible for obtaining or providing a service or product;(3) Have independent costs and expenses necessary to provide a service or product;(4) Determine independently the manner, method, and process of business operations; or(5) Have success or failure of the business operation depend upon the efforts of the business.(c) A household that meets the criteria of subsection (b) shall be considered self-employed even if the household:, (1) Does not report income to the Internal Revenue Service (IRS) and the State of Hawaii as a self-employed person;(2) Does not meet social security requirements as a self-employed person or does not pay the employer's and the employee's share of social security taxes; or(3) Is not licensed by the State to operate the business.[Eff 3/19/93; am and comp 11/19/05; comp OCT 07 2010] (Auth: HRS § 346-14) (Imp: HRS § 346-14)