All About Delaware State Taxes

This article has been updated for 2015. View the updated article here

Looking for Delaware state tax information? In this article, you’ll find the latest resources on state tax, unemployment, income tax and more.

Delaware Division of Revenue
Delaware Department of Labor

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.

Local Taxes:

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

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 2014 and 2015
Contribution rates range from 0.30% to 8.2%
New employer rate is 2.5% for 2014
New construction employer rate is 4.8% for 2014
Rates include supplemental assessment of 0.20% and the Training Tax Assessment of .085% for 2014.

State Disability Insurance (SDI):

none

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.

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 19720302-369-2160302-577-7843 (fax)

Remit withholding for child support to:

Division of Child Support Enforcement
Department of Health & Social ServicesBiggs Building, DHHS Campus
P.O. Box 904 New Castle, DE 19720302-577-4815, ext 249

Reciprocal States:

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

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