state taxDelaware State Tax Information
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Withholding Requirements:
- Register as an employer by filing Form CRA (Combined Registration Application for Business License and/or Withholding Agent). To register online click here
- Employee's Withholding Allowance Certificate: Federal W-4
- Withholding Method = Formula
- Supplemental Rate = Add to annualized regular wages, compute tax on total, and subtract tax from regular wages.
Local Taxes:
Employee Rate - 1.25%
401(k) subject to tax
Employer Rate - $10 per month per employee (in excess of five)
State Unemployment Insurance (SUI):
Register as employer by filing Form UC-1 (Report to Determine Liability and If Liable Application for Employer Account Number).
Benefit wage ratio formula
Wage base is $10,500
Contribution rates range from 0.30% to 8.2%
New employer rate is 2.1%
New construction employer rate is 4.0%
Rates include supplemental assessment of 0.20% and the Training Tax Assessment of 0.15%.
State Disability Insurance (SDI):
none
State Labor Laws:
Minimum Wage - The Federal minimum wage applies.
Termination Pay - Fired/Quit - next regular payday.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 20 days on Form W4 or equivalent to:
Division of Child Support Enforcement
P.O. Box 913
New Castle, DE 19720
302-369-2160
302-577-7843 (fax)
Remit withholding for child support to:
Division of Child Support Enforcement
Department of Health & Social Services
Biggs Building, DHHS Campus
PO Box 904
New Castle, DE 19720
302-577-4815, ext 249
Reciprocal States:
None
For paycheck calculation visit the Delaware Paycheck Calculatorof PaycheckCity.
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