Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 88
Hawaii Revised Statutes

Haw. Rev. Stat. § 88-123 (2026)

  Amount of annual contributions by the State and counties

✓ current as of July 2026
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     §88-123  Amount of annual contributions by the State and counties.  The contribution payable in each year to the pension accumulation fund by the State and by each county shall be determined by allocating the sum of the normal cost and the accrued liability contribution for:

     (1)  Police officers, firefighters, and corrections officers, the latter after the actual transfer of all county jails pursuant to executive order of the governor; and

     (2)  All other employees

in the same proportion as the aggregate annual compensation of each group employed by the State and by each county, respectively, as of March 31 of the valuation year.  Commencing with fiscal year 2005-2006, the contribution payable in each year to the pension accumulation fund by the State and each county, respectively, shall be determined by multiplying the contribution rates in section 88-122(e) by the actual covered payroll in a given fiscal year for each of the two groups of employees in section 88-122(a). [L 1925, c 55, pt of §8; am imp L 1927, c 251, §4; am L 1933, c 181, §3; am L Sp 1933, c 10, §§2, 3; RL 1935, pt of §7927; am L 1935, c 48, §§2, 4; RL 1945, pt of §712, subs 3; RL 1955, §6-91; am L 1964, c 62, §13; HRS §88-114; am L 1969, c 110, pt of §1; am L 1977, c 171, §3; am L 1983, c 124, §15; am L 1997, c 327, §4; am L 2004, c 181, §3]

 

Cross References

 

  Trustees to submit estimates of amount due from county, see §248-3.

 

 

Notes of Decisions
Cited in 2 cases, 2007–2007 · leading case: Kaho'ohanohano v. State, 162 P.3d 696 (Haw. 2007).
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Kaho'ohanohano v. State, 162 P.3d 696 (Haw. 2007). · cites it 9× “HRS § 88-123, entitled "Amount of annual contributions by the State and counties,” provided that the State’s and counties' contributions toward the pension accumulation fund shall be determined, in pertinent part, by allocating the sum of the normal cost and the accrued…”
Kahoohanohano v. State, 162 P.3d 696 (Haw. 2007). · cites it 11× “" [4] HRS § 88-123, entitled "Amount of annual contributions by the State and counties," provided that the State's and counties' contributions toward the pension accumulation fund shall be determined, in pertinent part, by allocating the sum of the normal cost and the accrued…”
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