All About 2015 Delaware Taxes

Looking for Delaware state tax information? In this article, you will find the latest resources on state tax, unemployment, income tax and more.
Delaware Division of Revenue
Delaware Department of Labor

Delaware Withholding Requirements:

• Register as an employer by filing Form CRA (Combined Registration Application for Business License and/or Withholding Agent). To register online click here.
• Employee's Withholding Allowance Certificate: Federal W-4
• Withholding Method = Formula
• Supplemental Rate = Add to annualized regular wages, compute tax on total, and subtract tax from regular wages.

Delaware Local Taxes:

Wilmington Employee Rate - 1.25%401(k) subject to taxEmployer Rate - $10 per month per employee (in excess of five)

Delaware State Unemployment Insurance (SUI):

Register as employer by filing Form UC-1 (Report to Determine Liability and If Liable Application for Employer Account Number).
Benefit wage ratio formula Wage base is $18,500 for 2015
Contribution rates range from 0.30% to 8.2% for 2015
New employer rate is 2.1% for 2015
New construction employer rate is 4.4% for 2015
Rates include supplemental assessment of 0.20%
Training Tax Assessment is 0.085% for 2015.

Delaware State Disability Insurance (SDI):

none

Delaware State Labor Laws:

Minimum Wage - The Federal minimum wage applies. Increase to $7.75 as of June 1, 2014 then increase to $8.25 as of June 1, 2015.

Termination Pay - Fired/Quit - next regular payday.

Delaware 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
Phone: 302-369-2160

Fax: 302-577-7843

Remit withholding for Delaware child support to:

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

Reciprocal States:

None
For paycheck calculation visit the Delaware Paycheck Calculator of PaycheckCity.