Employers must complete Form w-4, Employee’s Withholding Allowance Certificate.
Military spouses can also complete an exemption certificate form.
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)
The new employer rate is 1.6%.
The new construction employer rate is 2.5%.
Rates include a supplemental assessment of 0.2%.
There is also an additional Training Tax Assessment of .095%.
If an employee is fired or quits, the employee must be paid by the next payday.
New Hire Filing
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
The city of Wilmington has local taxes: https://www.wilmingtonde.gov/residents/earned-income-tax-and-net-profits-tax
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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