Delaware Payroll Tax and Labor Laws

Get your Delaware State Tax ID Number

Click Here to Obtain State Tax and State Unemployment ID

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

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):                        16,500

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New Employer Rate (% Taxable Wages)    1.8 or 2.3

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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.

Delaware Benefits

Delaware Voting Rights:

Employer Right to Schedule Voting Hours         No

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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