2025 YEAR END
Withholding
Withholding requirements
Employers must complete Form w-4, Employee’s Withholding Allowance Certificate.
Military spouses can also complete an exemption certificate form.
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
$10,500
Contributions
0.1% to 5.4%
The new employer rate is 1.2%.
The new construction employer rate is 1.2%.
More information
- Delaware Employer Services: An online portal provided by the Delaware Department of Labor for managing SUI accounts.
- Federal Unemployment Tax (FUTA) Credit: Delaware is in good standing, allowing employers to receive the full FUTA credit.
Labor
Minimum wage
$15.00
Termination Pay
- For both fired and quitting employees, the final paycheck is due on the next regularly scheduled payday.
- Final wages can be paid through the usual pay channels or by mail if requested by the employee.
More information
- Overtime: 1.5x regular pay for over 40 hours per week.
- Breaks: 30-minute unpaid meal break required for shifts of 7.5+ hours.
- Paid Leave: Paid Family and Medical Leave (PFML) contributions started in 2025, with benefits available from 2026
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Delaware State Directory of New Hires
P.O. Box 7055
Wilmington, DE 19803
New hire reporting form
Child Support
Online payments
More information
For Employers: Delaware Division of Child Support Services, P.O. Box 12287, Wilmington, DE 19850.
For Non-Custodial Parents: Delaware Division of Child Support Services, P.O. Box 12831, Wilmington, DE 19850.
-
- Always include the case number on mailed payments.
- Other Payment Methods: May include kiosks or Electronic Funds Transfer (EFT) for employers.
- Enforcement: Includes income withholding, license suspension, tax refund intercepts, and potential contempt of court actions.
Other
New employer registration
Local taxes
The city of Wilmington imposes an Earned Income Tax on individuals who live or work within city limits
Reciprocal states
N/A
Disability insurance
Effective January 1, 2026, Delaware is implementing a Paid Family and Medical Leave (PFML) program, with contributions beginning on January 1, 2025. The program is funded through employee payroll deductions. Employers are responsible for collecting and remitting these contributions to the Delaware Department of Labor.
Helpful links
Last Updated
09/10/2025
States
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.
Questions?
We're here to help. Contact us for any help you might need.