Bills

SB 1361: Employees' Retirement System; Employer Reporting

Session Year: 2025-2026
House: Senate
Latest Version Date: 2025-04-04

Current Status:

In Progress

(2025-05-15: Act 055, on 05/15/2025 (Gov. Msg. No. 1155).)

Introduced

In Committee

First Chamber

In Committee

Second Chamber

Final Decking

Enacted

Version:

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. (HD2)

Version:

SB1361 HD2

THE SENATE	S.B. NO.	1361
THIRTY-THIRD LEGISLATURE, 2025		H.D. 2
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:

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 employees' retirement 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:

"(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~~] that is 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:

"(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.

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

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. (HD2)

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

SB1361 HD1

THE SENATE	S.B. NO.	1361
THIRTY-THIRD LEGISLATURE, 2025		H.D. 1
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:

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

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

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

(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.

SECTION 4. This Act shall take effect on July 1, 3000.

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. Effective 7/1/3000. (HD1)

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

SB1361

THE SENATE	S.B. NO.	1361
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:

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

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

"(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:

(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.

SECTION 4. 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.

Date	Status
May 15, 2025	Act 055, on 05/15/2025 (Gov. Msg. No. 1155).
May 15, 2025	Act 055, 05/15/2025 (Gov. Msg. No. 1155).
Apr 16, 2025	Enrolled to Governor.
Apr 16, 2025	Received notice of Final Reading (Sen. Com. No. 806).
Apr 16, 2025	Passed Final Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fevella, Ihara).
Apr 15, 2025	Received notice of reconsideration and Senate agreement (Sen. Com. No. 786).
Apr 15, 2025	One Day Notice 04-16-25
Apr 15, 2025	Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-16-25.
Apr 15, 2025	Reconsideration of action taken on 04-10-25 in disagreeing to the House amendments.
Apr 10, 2025	Received notice of disagreement (Sen. Com. No. 779).
Apr 10, 2025	Senate disagrees with House amendments.
Apr 10, 2025	Received from House (Hse. Com. No. 684).
Apr 8, 2025	Passed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; Representative(s) Amato voting no (1) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.
Apr 4, 2025	Forty-eight (48) hours notice Tuesday, 04-08-25.
Apr 4, 2025	Reported from FIN (Stand. Com. Rep. No. 1994) as amended in HD 2, recommending passage on Third Reading.
Mar 28, 2025	The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Hussey, Ward.
Mar 25, 2025	Bill scheduled to be heard by FIN on Friday, 03-28-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
Mar 13, 2025	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, Holt, Ward, Woodson excused (4).
Mar 13, 2025	Reported from LAB (Stand. Com. Rep. No. 1184) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
Mar 11, 2025	The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela, Kong; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Reyes Oda.
Mar 6, 2025	Bill scheduled to be heard by LAB on Tuesday, 03-11-25 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.
Mar 4, 2025	Referred to LAB, FIN, referral sheet 18
Mar 4, 2025	Pass First Reading
Feb 28, 2025	Received from Senate (Sen. Com. No. 55).
Feb 28, 2025	Report Adopted; Passed Third Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fukunaga, Kidani). Transmitted to House.
Feb 27, 2025	One Day Notice 02-28-25.
Feb 27, 2025	Reported from WAM (Stand. Com. Rep. No. 785) with recommendation of passage on Third Reading.
Feb 18, 2025	The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite.
Feb 14, 2025	The committee(s) on WAM will hold a public decision making on 02-18-25 10:01AM; Conference Room 211 & Videoconference.
Feb 10, 2025	Report adopted; Passed Second Reading and referred to WAM.
Feb 10, 2025	Reported from LBT (Stand. Com. Rep. No. 199) with recommendation of passage on Second Reading and referral to WAM.
Feb 3, 2025	The committee(s) on LBT recommend(s) that the measure be PASSED, UNAMENDED. The votes in LBT were as follows: 5 Aye(s): Senator(s) Aquino, Lee, C., Ihara, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
Jan 31, 2025	The committee(s) on LBT has scheduled a public hearing on 02-03-25 3:30PM; Conference Room 224 & Videoconference.
Jan 27, 2025	Referred to LBT, WAM.
Jan 23, 2025	Introduced and passed First Reading.
Jan 21, 2025	Pending Introduction.

Date	Description	Location	Votes
Apr 16, 2025	Final Reading	Senate Floor	23 0 2 Passed
Apr 8, 2025	Third Reading	House Floor	47 1 2 Passed
Mar 28, 2025	The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS	House Standing Committee on Finance	14 0 2 Passed
Mar 11, 2025	The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS	House Standing Committee on Labor	5 0 1 Passed
Feb 28, 2025	Third Reading	Senate Floor	23 0 2 Passed
Feb 18, 2025	The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED	Senate Standing Committee on Ways and Means	12 0 1 Passed
Feb 3, 2025	The committee(s) on LBT recommend(s) that the measure be PASSED, UNAMENDED	Senate Standing Committee on Labor and Technology	5 0 0 Passed

Key

Pro

Against

Did Not Vote

This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.

Positions by individuals are not included.

* Testimony in a hearing

** Position recorded in bill analysis

*** Position recorded in written testimony

Organization	Position	Date
Board of Trustees of the Employees' Retirement System	** Support
Employees' Retirement System	*** Support	Mar 28, 2025
State of Hawaii	*** Support	Mar 28, 2025

* Testimony in a hearing

** Position recorded in bill analysis

*** Position recorded in written testimony

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STAND. COM. REP. NO. 1994

Honolulu, Hawaii

, 2025

RE: S.B. No. 1361

H.D. 2

Honorable Nadine K. Nakamura

Speaker, House of Representatives

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Madame:

Your Committee on Finance, to which was referred S.B. No. 1361, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW,"

begs leave to report as follows:

The purpose of this measure is to:

(1) Extend the deadline for 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; and

(2) Change the timeframe for which the Employees' 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.

Your Committee received testimony in support of this measure from the Board of Trustees of the Employees' Retirement System.

Your Committee has amended this measure by:

(1) Changing its effective date to upon approval; and

(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1361, H.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 1361, H.D. 2.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

KYLE T. YAMASHITA, Chair

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STAND. COM. REP. NO. 1184

Honolulu, Hawaii

, 2025

RE: S.B. No. 1361

H.D. 1

Honorable Nadine K. Nakamura

Speaker, House of Representatives

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Madame:

Your Committee on Labor, to which was referred S.B. No. 1361 entitled:

"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW,"

begs leave to report as follows:

The purpose of this measure is to:

Your Committee received testimony in support of this measure from the Board of Trustees of the Employees' Retirement System.

Your Committee finds it important to provide the Employees' Retirement System more time to effectively collect, review, and analyze the data it receives and for employers to prepare pre-payment to the Employees' Retirement System, to ensure that requirements are adequately met. Your Committee believes this measure can alleviate undue burdens on the overall process of employer reporting, while ensuring that requirements and deadlines are appropriately met.

Your Committee has amended this measure by:

(1) Changing the effective date to July 1, 3000, to encourage further discussion; and

(2) Making a technical, nonsubstantive amendment for the purposes of clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Labor that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1361, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1361, H.D. 1, and be referred to your Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Labor,

____________________________

JACKSON D. SAYAMA, Chair

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STAND. COM. REP. NO. 785

Honolulu, Hawaii

RE: S.B. No. 1361

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 1361 entitled:

"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW,"

begs leave to report as follows:

The purpose and intent of this measure is to extend the deadline for the pre-payment and reporting of employer contributions to the Employees' Retirement System.

Your Committee received written comments in support of this measure from the Employees' Retirement System.

Your Committee finds that extending the period for State and county employers to report contributions and prepare pre-payment, if necessary, will help employers to provide more accurate and comprehensive reporting while also assisting the Employees' Retirement System in timely collecting and more thoroughly reviewing and analyzing the reported data.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1361 and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

________________________________

DONOVAN M. DELA CRUZ, Chair

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STAND. COM. REP. NO. 199

Honolulu, Hawaii

RE: S.B. No. 1361

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Sir:

Your Committee on Labor and Technology, to which was referred S.B. No. 1361 entitled:

"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER REPORTING REVIEW,"

begs leave to report as follows:

The purpose and intent of this measure is to extend the deadline for the pre-payment and reporting of employer contributions by state departments, agencies, and counties that failed to provide the information required by the Employees' Retirement System in the required format.

Your Committee received testimony in support of this measure from the Employees' Retirement System.

Your Committee finds that the existing reporting and pre‑payment timelines for employer contributions to the Employees' Retirement System are insufficient for the review of information from a full fiscal year. Current reporting requirements require reporting, review, and assessment to be completed in the same fiscal year. The annual report to the Legislature detailing departments and agencies that failed to meet reporting requirements is due in September, while the review period itself does not end until December. This measure extends the employer contribution pre-payment deadline by one year and requires reports to analyze the previous, rather than current, fiscal year, allowing sufficient time for a satisfactorily comprehensive collection, review, and analysis of data.

As affirmed by the record of votes of the members of your Committee on Labor and Technology that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1361 and recommends that it pass Second Reading and be referred to your Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Labor and Technology,

________________________________

HENRY J.C. AQUINO, Chair

Date	Testimony PDF
Mar 28, 2025	SB1361_HD1_TESTIMONY_FIN_03-28-25_.PDF
Mar 11, 2025	SB1361_TESTIMONY_LAB_03-11-25_.PDF
Feb 17, 2025	SB1361_TESTIMONY_WAM_02-18-25_.PDF
Feb 3, 2025	SB1361_TESTIMONY_LBT_02-03-25_.PDF

Discussed in Hearing

1MIN

House Standing Committee on Finance

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Authors shown for version:
SB1361_HD2 (4/4/2025)