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Delaware Payroll

Did you know that Delaware does not assess a sales tax on consumer, but businesses may have to pay sales tax on their gross receipts?

Delaware Compensation

Employers covered by Delaware's minimum wage law must pay employees at least $7.25 an hour. Employees covered under the Fair Labor Standards Act must receive the federal minimum wage of $7.25 per hour.


All employees are covered except for:

  • agricultural workers;
  • those working in an executive, administrative or professional capacity;
  • outside salespersons on commission; and
  • those working in the fish and seafood industry up through the first processing.

Delaware Payroll

Employers covered by Delaware's wage payment law must pay wages at least once in a calendar month. All wages due must be paid within seven days from the close of the pay period.


Delaware Unemployment:
Taxable Wage Base ($000s)10,500
New Employer Rate (% Taxable Wages)3.1 - 8.2
Employee Tax Rate (% Taxable Wages)None
Period EffectiveCalendar Year 2011

Delaware Payroll Links

Delaware Division of Revenue >>
820 North French Street
Wilmington, Delaware 19801
302.577.8230
Delaware Department of Labor - Division of Unemployment Insurance >>
4425 N. Market Street
Wilmington, Delaware 19802
302.761.8200
Delaware Laws >>
Browse the Delaware Code and Constitution online.
Tax Forms and Publications >>
Access information for the Delaware taxpayer. This website contains Frequently Asked Questions and information on incorporating in Delaware.

Delaware Income Tax Withholding

Delaware's law requires employers to withhold state income tax from employees’ wages and remit the amounts withheld to the Department of Revenue.

An employer withholding Delaware income tax on Delaware residents who are earning income in another state may reduce the Delaware withholding by the amount of tax withheld for the other state.


Delaware Benefits

Delaware Voting Rights:
Employer Right to Schedule Voting HoursNo
Pay Deduction for Voting Time LeaveNo

Delaware does not have a voting time leave law.

Delaware Payroll Calculator

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Follow the link to learn more about calculating payroll tax where there are definitions and further explanation of how to calculate Delaware payroll taxes. If you are tired of doing it yourself we encourage you to call 877.954.7873 to speak with a payroll expert or just get a free personalized payroll service quote.

Information and interactive calculators are made available to you as self-help tools for your independent use and are not intended to provide investment advice. We cannot and do not guarantee their applicability or accuracy in regards to your individual circumstances. All examples are hypothetical and are for illustrative purposes. We encourage you to seek personalized advice from qualified professionals regarding all personal finance issues.

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.