Delaware Payroll Services
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Delaware Payroll Tax and Labor Laws
Get your Delaware State Tax ID Number
Note:Delaware is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).Did you know that Delaware does not assess a sales tax on consumers, but businesses may have to pay sales tax on their gross receipts?
Delaware Wage and Hour Laws
Employers covered by Delaware's minimum wage law must pay employees at least $9.25 an 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 for Employers
Taxable Wage Base ($000s): 16,500
New Employer Rate (% Taxable Wages) 1.8 or 2.3
Employee Tax Rate (% Taxable Wages) None
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.
Employer Right to Schedule Voting Hours No
Pay Deduction for Voting Time Leave No
Delaware State Tax Resources
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.
This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
Information accurate as of December 2020