NEWWorklio Insurance: benefits and pay-as-you-go workers' comp, built into payroll.Learn more
WORKLIOHCM · Payroll + HRInsurance · Benefits + Coverage
Worklio for platforms · embedded payroll
HCM
Book a demo
All resources
PAYROLL TAX REGISTRATION

Delaware payroll tax registration

What to set up in Delaware before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in Delaware (Worklio Insurance) (opens in a new tab)
    Source
    delcode.delaware.gov/title19/c023/sc01/index.html (opens in a new tab), checked October 5, 2026
  2. Posters

    Hang the required posters

    Deadline
    Before anyone starts work
    Online
    industrialaffairs.delaware.gov/resources (opens in a new tab)
    Source
    industrialaffairs.delaware.gov/resources (opens in a new tab), checked October 5, 2026
  3. State tax accounts

    File the Combined Registration Application on Delaware One Stop to register as a withholding agent with the Division of Revenue

    Deadline
    Before the first payroll; new agents file monthly
    Agency
    Withholding: Delaware Division of Revenue (opens in a new tab)
    Online
    onestop.delaware.gov (opens in a new tab)
    Returns
    Monthly: "All withholding agents having no prior record of withholding, will file on a monthly basis until the next 'lookback period'"; the initial return comes in the Combined Registration Application package
    Source
    revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ (opens in a new tab), checked October 5, 2026
  4. Local taxes

    If employees live or work in Wilmington, open a City of Wilmington earned income (wage) tax account

    Deadline
    Before the first payroll that withholds it
    Wilmington City Wage Tax (1.25%): employers withholding it request an earned income taxpayer account from the City of Wilmington (Earned Income Taxpayer Account Application). Any Delaware employer withholds for Wilmington residents; an employer with a place of business in the city also withholds for nonresidents working there.
    Source
    www.wilmingtonde.gov/residents/earned-income-tax-and-net-profits-tax (opens in a new tab), checked October 5, 2026
  5. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    Delaware Division of Child Support Services, State Directory of New Hires (opens in a new tab)
    Online
    www.de-newhire.com/de-newhire/default.aspx (opens in a new tab)
    Source
    revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ (opens in a new tab), checked October 5, 2026
  6. Date depends on the deadline below
    State tax accounts

    File the first monthly withholding return

    Deadline
    Per the monthly schedule from the first payroll
    Source
    revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ (opens in a new tab), checked October 5, 2026
  7. State tax accounts

    Register for an unemployment account (Form UC-1) with the Division of Unemployment Insurance

    Deadline
    Before the first quarterly report
    Agency
    Unemployment: Delaware Department of Labor, Division of Unemployment Insurance (opens in a new tab)
    Online
    onestop.delaware.gov (opens in a new tab) (registration); Division of Unemployment Insurance online employer portal for quarterly reports and payments
    Source
    laborfiles.delaware.gov/main/dui/handbook/UI%20Employer%20Handbook.pdf (opens in a new tab), checked October 5, 2026
  8. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Last day of the month after the quarter (postmarked by then): January 31, April 30, July 31, October 31; filed even with no wages, payment included; a due date on a Saturday, Sunday or holiday may be met on the next day that is not oneJanuary 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    Delaware payroll tax rates
    Source
    laborfiles.delaware.gov/main/dui/handbook/UI%20Employer%20Handbook.pdf (opens in a new tab), checked October 6, 2026
  9. Date depends on the deadline below
    Paid leave

    Register in Delaware LaborFirst for Delaware Paid Leave

    Deadline
    Before the first contributions are due
    Delaware Paid Leave
    labor.delaware.gov/laborfirst (opens in a new tab)
    Source
    labor.delaware.gov/delaware-paid-leave/employers/ (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

More on Delaware

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

Your next payroll could be your first one on Worklio.

Book a demoSee pricing