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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).
Withholding Method = Formula
Supplemental Rate = Add to annualized regular wages, compute tax on total, and subtract tax from regular wages.

Local Taxes:
Wilmington Employee Rate (Earned Income Tax) - 1.25%

Employer License fee (head tax)-employers must pay $15 per month per employee in Wilmington (this is not withheld from the employees' wages)
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 $16,500 for 2019, unchanged from 2018
Contribution rates range from 0.30% to 8.2% for 2019 
New employer rate is 1.6% to 8.2% for 2019
New construction employer rate is 2.5% for 2019

New nonconstruction employers is 1.5% for 2019
Rates include supplemental assessment of 0.20%
Training Tax Assessment is 0.095% for 2019.

State Disability Insurance (SDI):
none

State Labor Laws:
Minimum Wage - $8.75 as of Jan 1, 2019 (the hourly min wage is to rise to $9.25 effective 10-1-2019)

Maximum tip credit is $6.52, with a minimum was wage of $2.23 for 2019 (effectove 10-1-2019 the tip credit is to rise to $7.02).  Tip pooling is permitted (must be voluntary).  If more than one employee services a customer, the employer can require up to 15% of the tip be pooled.

Employees who are at least 18 during the first 90 consecutive days of work may be paid a training minimum waged of at least $8.25 an hour and employees who are younger than 18 may be paid a youth waged that is at least $8.25 and hour

Suminimum wage - employers may pay disabled workers, learners and apprectices less than the minimum wage with the permission of the Labor Department

Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:
https://newhire.dhss.delaware.gov/de-Newhire/WhenAndHow.aspx

Remit withholding for child support to:
All child support payments must be mailed to the appropriate PO Box listed below.

  1. Employers and Other State's IV-D Agencies Payments: DCSS, P.O. Box 12287, Wilmington, DE 19850
  2. Non-Custodial Parent/Obligor Payments: DCSS, P.O. Box 12831, Wilmington, DE 19850
  3. Other Special Payments: DCSS, P.O. Box 12811, Wilmington, DE 19850

iPayOnline is a NEW convenient, secure and easy way for individuals and employers to make child support payments. iPayOnline: a) Eliminates check writing, b) Enables employers to categorize employee cases/payments into organizational units/divisions, d) Enables tracking of pending payments, and f) Viewing of the payment history. To get started, users need to register online. Note: Employers must have a Federal Employer Identification Number (FEIN). Upon successful registration, users will be able to submit a one time, or recurring, electronic child support payment (at no charge).

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.