Delaware

Withholding

Withholding requirements

Employers must complete Form w-4, Employee’s Withholding Allowance Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf
Military spouses can also complete an exemption certificate form: https://revenuefiles.delaware.gov/docs/w4de.pdf

Supplemental rate

If supplemental wages are included in the same payment as regular wages, withhold income tax as if the total of the supplemental and regular wages were one wage payment for the pay period

State Unemployment Insurance (SUI)

Wage base

$16,500

Contribuitions

The new employer rate is 1.6%.
The new construction employer rate is 2.5%.

More information

Rates include a supplemental assessment of 0.2%.
There is also an additional Training Tax Assessment of .095%.

Labor

Minimum wage

$8.75

Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

More information

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Delaware State Directory of New Hires
PO Box 90370
Atlanta, GA 30364

Child Support

More information

Other

Local taxes

The city of Wilmington has local taxes: https://www.wilmingtonde.gov/residents/earned-income-tax-and-net-profits-tax

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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