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Delaware State Agencies and Forms


State Labor Laws:

DELAWARE MINIMUM WAGE (Effective 1/1/17)

Employers covered by Delaware's minimum wage law must pay employees at least $7.75 as of june 1, 2014 then increases to $8.25 as of 6/1/15.

For a complete review of minimum wage by state for 2017 »

Minimum Cash Wage (Tipped Employee) $2.23

Maximum Tip Credit $6.02

Termination Pay - Fired/Quit - next regular payday.

Unemployment Insurance in Delaware:
Taxable Wage Base in 2017 (Unchanged from 2016)
New Employer Rate (% Taxable Wages)
UI Rate - Min - Max (% Taxable Wages) (Includes 0.2% supplemental assessment rate)
  0.3 to 8.2
Voluntary Contribution Permitted   No
Period Effective   Calendar Year 2017


Additional Surcharges/Fees that may apply

Fund Solvency Adjustment included in tax rate.

Register as employer by filing Form UC-1 (Report to Determine Liability and If Liable Application for Employer Account Number).


Delaware State 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.

Employers 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.

  • Register as an employer by filing Form CRA (Combined Registration Application for Business License and/or Withholding Agent). To register online click here

State Disability Insurance (SDI):


New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W4 or equivalent to:
Division of Child Support Enforcement
P.O. Box 913
New Castle, DE 19720
302-577-7843 (fax)

Remit withholding for child support to:

Division of Child Support Enforcement
Department of Health & Social Services
Biggs Building, DHHS Campus
PO Box 904
New Castle, DE 19720
302-577-4815, ext 249


The information on this web page is furnished with the understanding that the publisher is not engaged in rendering legal or accounting advice. If legal or expert services are required, contact your attorney or accounting professional.

Use our Salary Paycheck Calculator for your Delaware payroll.


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