Hawaii Medical Coverage - 1.5% of what wages?

[Guest Jeff V]

If anybody knows of any resource to definitively confirm this, I'd really appreciate it - Is there a mandated definition of "regular wages" used to ensure Hawaii employees do not pay more than 1.5% of coverage? Specifically, if the employer pays 75% of the cost of coverage, can the employer add the employer portion of the premium to the employee's gross wages before multiplying by 1.5% to determine max charge to employee?

[KIP KRAUS]

Jeff V:

I don't see how employer health plan contributions can be considered wages since they are not taxable income to employees.