Delaware payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Delaware, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Delaware Division of Revenue (opens in a new tab) | Delaware Division of Revenue, Employer's Guide: Withholding Regulations and Employer's Duties (opens in a new tab) | |
| Withholding rates | 2.2% to 6.6% | Delaware Division of Revenue, Employer's Guide: Tax Computation Table effective January 1, 2025 (opens in a new tab) | |
| Supplemental wages | Aggregate method only | Delaware Division of Revenue, Employer's Guide, Section 14: Supplemental Wage Payments (opens in a new tab) | |
| Reciprocity | None | Delaware Division of Revenue, Withholding Tax FAQs (opens in a new tab) | |
| Employee's withholding form | Form DE-W4 (Delaware W-4); federal Form W-4 also accepted | Delaware Division of Revenue, Business Tax Forms (DE-W4); Withholding Tax FAQs (opens in a new tab) | |
| Local income taxes | Yes | City of Wilmington, Department of Finance, Earned Income Tax Regulations (revised May 25, 2023), §§ 201, 401, 404; 22 Del. C. §§ 901-902 (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $15.00 | Delaware DOL, Office of Wage and Hour Enforcement; 19 Del. C. § 902(a)(5) (opens in a new tab) | |
| Tipped employees, cash wage | $2.23 | 19 Del. C. § 902(b); 67 Del. Laws c. 141, §§ 4-5 (opens in a new tab) | |
| Rises with inflation | No | 19 Del. C. § 902(a) (opens in a new tab) | |
| Local rates | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
Delaware Paid Leave
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | 19 Del. C. § 2306(a) (1 or more employees); §§ 2371-2372 (compulsory insurance) (opens in a new tab) | |
| State fund | None; private insurers | 19 Del. C. § 2306(a) (1 or more employees); §§ 2371-2372 (compulsory insurance) (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Delaware
Employer taxes and contributions on one employee's pay in Delaware, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $225.24
- First check of the year
- Cost per check
- $2,532.93
- Pay included, first check
- Cost per year
- $65,032.95
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,493.46, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Delaware unemployment | 1% on the first $14,5001.0% for every new employer, construction includedAssessments in the rows below | $23.08None after check 7 | $145.00 | Delaware DOL, Employer Services: Delaware Merit Rate Table (2026); 19 Del. C. § 3348(n) (opens in a new tab) |
| Training tax (special assessment, 19 Del. C. § 3401; billed separately twice a year) | 0.11% on the first $14,500 | $2.54None after check 7 | $15.95 | Delaware DOL, Employer Services: Delaware Merit Rate Table (2026); 19 Del. C. § 3348(n) (opens in a new tab) |
| Delaware Paid Leave, employer share | 0.4% on the first $184,500Small employers may owe less or none; see Paid family and medical leave above | $9.23 | $240.00 | 19 Del. C. § 3705(d)-(f) (opens in a new tab); Delaware DOL, Employer and TPA Guide to Delaware Paid Leave; 19 Del. C. § 3701(24) (opens in a new tab) |
| Employer taxes and contributions | $225.24 | $5,032.95 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,532.93 | $65,032.95 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Delaware DOL, Division of Unemployment Insurance, Employer Services (opens in a new tab)
- 19 Del. C. § 3302 ("wages") (ix): $16,500 after December 31, 2026 (opens in a new tab)
- 19 Del. C. § 3346 (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 FUTA Credit Reductions (xlsx, January 15, 2026) (opens in a new tab)
- Delaware Division of Revenue, Employer's Guide: Withholding Regulations and Employer's Duties (opens in a new tab)
- Delaware Division of Revenue, Withholding Tax FAQs (opens in a new tab)
- Delaware Division of Revenue, Business Tax Forms (DE-W4); Withholding Tax FAQs (opens in a new tab)
- City of Wilmington, Department of Finance, Earned Income Tax Regulations (revised May 25, 2023), §§ 201, 401, 404; 22 Del. C. §§ 901-902 (opens in a new tab)
- Delaware DOL, Office of Wage and Hour Enforcement; 19 Del. C. § 902(a)(5) (opens in a new tab)
- 19 Del. C. § 902 (opens in a new tab)
- Delaware DOL, Delaware Paid Leave: Employer Information and Resources (opens in a new tab)
- 19 Del. C. § 3705(b): medical 0.4%, family caregiving 0.08%, parental 0.32% for 2025 and 2026 (opens in a new tab)
- Delaware DOL, Employer and TPA Guide to Delaware Paid Leave; 19 Del. C. § 3701(24) (opens in a new tab)
- 19 Del. C. § 2306(a) (1 or more employees); §§ 2371-2372 (compulsory insurance) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.