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Delaware State Tax Information


Looking for Delaware state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

Delaware Division of Revenue

Delaware Department of Labor

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 $18,500 for 2014 and 2015
Contribution rates range from 0.30% to 8.2%
New employer rate is 2.5% for 2014
New construction employer rate is 4.8% for 2014
Rates include supplemental assessment of 0.20% and the Training Tax Assessment of .085% for 2014.

State Disability Insurance (SDI):

none

State Labor Laws:

Minimum Wage - The Federal minimum wage applies. Increase to $7.75 as of June 1, 2014 then increase to $8.25 as of June 1, 2015.

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.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Delaware state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.