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
Contribuitions
0.1% to 5.4%
The new employer rate is 1.2%.
The new construction employer rate is 1.2%.
More information
Labor
Minimum wage
$13.25
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 online
Reporting by mail
Delaware State Directory of New Hires
PO Box 90370
Atlanta, GA 30364
New hire reporting form
Child Support
Online payments
More information
Other
New employer registration
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
12/19/2023
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.
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