Haw. Rev. Stat. § 88-48: Deduction in class A member's account.

An amount equal to the taxes under the Federal Insurance Contributions Act payable by a class A member for the period beginning January1, 1956, and ending on the date class A membership is obtained, shall be deducted from the class A member's account in the system. Any member may elect to contribute to the system an amount equal to the taxes so deducted, which amount shall be credited to the member's account.