Delaware Payroll Tax And Labor Laws

Get your Delaware State Tax ID Number

Click Here to Obtain State Tax and State Unemployment ID

Delaware is classified as a “Joint Application” state. ONLY ONE APPLICATION FOR TWO IDENTIFICATION NUMBERS (one for SIT and one for SUI).

Did you know that while individuals are not subject to a sales tax in Delaware, companies may be required to pay sales tax on their gross receipts?

Delaware Wage and Hour Laws

Delaware’s minimum wage legislation requires employers to pay employees at least $9.25 per hour.

Except for the following personnel, who are not covered:

• laborers in agriculture;
• individuals with executive, managerial, or professional responsibilities;
• commission-based outside salespeople; and
• individuals who operate in the fish and seafood business from the catch to the first stage of processing

Delaware Payroll for Employers

New Employer Rate (% Taxable Wages)    1.8 or 2.3

Employee Tax Rate (% Taxable Wages)     None

Delaware Income Tax Withholding

Employers must withhold state income tax from employees’ pay and return the amounts withheld to the Department of Revenue under Delaware law.

When a Delaware employer withholds Delaware income tax from Delaware citizens who make income in another state, the Delaware withholding is reduced by the amount of tax withheld in the other state.

Delaware Benefits

Delaware Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                 No

How do I report new hires to the state?

• Report new hires online
• Delaware State Directory of New Hires
  PO Box 90370
  Atlanta, GA  30364
• Fax: (855) 481-0047
• Phone: (855) 481-0018

How do I submit Child Support payments?

• Division of Child Support Services
  P.O. Box 12287
  Wilmington, DE 19850
  Phone: (302) 577-7171

Delaware State Tax Resources