Hawaii Revised Statutes Division 1. Government § 383-64

(a) The director shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid by the employer as of the date of payment. Nothing in this chapter shall be construed to grant any employer or individual in the employer's service prior claims or rights to the amounts paid by the employer into the fund.

(b) If an employer's account becomes inactive because services constituting employment are no longer performed for the employer and the account remains inactive for five consecutive calendar years, the account shall become void and may be destroyed, and, notwithstanding any provision to the contrary, the employer shall have no claim or right to the contributions credited to the account.