What is the state minimum wage? 

  • $9.25 per hour
  • $8.75 per hour – training rate for adult workers 18 & over for the first 90 days on a new job.
  • $8.75 per hour – Youth Rate (ages 14-17)

What do I need to know about state withholding tax?

  • Income earned within Delaware is subject to withholding tax for both residents and non-residents.
  • Income earned by Delaware residents outside of Delaware is subject to that jurisdiction’s withholding tax (if applicable); if no withholding tax exists in that jurisdiction the income is subject to Delaware withholding.
  • Employers engaged in business outside of Delaware, who employ Delaware residents who work in another state, are not required to withhold Delaware income tax on such employees but may do so according to the approved methods if both the employer and the employee elect to withhold Delaware Income Tax. You must first withhold the tax for the State in which the employee works, then you may withhold taxes for the State of Delaware at the option of the employee.
  • New employers are required to register for a withholding account.  Click here to register.

What forms do employees need to set up state withholding?

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – $16,500
  • 2020 New Employer UI Rate – Industry Rated
  • Employer Handbook 
  • With few exceptions, new employers are required to register for an unemployment tax account. Print the form and mailing instructions here.

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

Additional Resources:

Delaware Division of Revenue Delaware Employer’s Guide
Delaware Department of Labor Delaware State Laws
Tax Forms & Publications Child Support Payment Information

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