Delaware Payroll Services
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
Delaware Unemployment:
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
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
Question on FUTA (Federal Unemployment Tax Act)
See What is FUTA article
AccuServe Payroll disavows any responsibility or warranty for the information on these state payroll pages. The material provided is for informational purposes only and does not constitute tax or legal advice. Verify this information with professional tax, legal, or other experts to see if and how it applies to your specific circumstances.
This website provides articles that are intended to be informative and educational. AccuServe Payroll is not responsible for the accuracy of any of the information provided on these pages. AccuServe Payroll does not necessarily agree with or support any of the views stated in the materials. The information contained in these documents should not be construed as legal or accounting advice, nor should it be used to replace legal, accounting, or other professional advice where the facts and circumstances justify it. If you need legal or accounting advice or other professional assistance, to address your specific facts, circumstances, and business needs, you should always consult a licensed attorney, accountant, or other tax specialists.