Hawaii Revised Statutes Division 1. Government § 383-10

As used in this chapter, unless the context clearly requires otherwise, “wages”, subject to section 383-11, means all remuneration for services from whatever source, including commissions and bonuses, tips or gratuities paid directly to an individual by a customer of the employer and reported to the employer, and the cash value of all remuneration in any medium other than cash. The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the department of labor and industrial relations.