Delaware 2025 Tax Rates

Withholding Method

: Formula

• Withholding Tax Tables

Supplemental Wage / Bonus Rate

: taxed same as regular income

Register as an employer on the Delaware.gov website

Employee's Withholding Tax Exemption Certificate

: Federal W-4

Delaware Wage Base

: $12,500 for 2025

SUI surcharges:

• Delaware Training Tax

  : 0.126% with a wage base of $12,500 for 2025

Delaware new employer rate

: 1% for 2025

Get your unemployment insurance rate: Delaware UI agency website

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S.B1, signed into law on May 10, 2022, created the Delaware Paid Leave program, which tasks the Department of Labor, Division of Paid Leave, with the implementation and administration of a new Paid Leave Tax. Collection of the Paid Leave Tax shall begin on January 1, 2025.

The Paid Leave Tax includes four lines of coverage: Medical (0.4%), Family Caregiver (0.08%), Parental Leave (0.32%), and Qualified Exigency (Qualified Exigency is inclusive and part of the Family Caregiver rate).

Employers will fewer than 10 employees: not required to provide any PFML coverage but may voluntarily enroll in some or all of the lines of PFML coverage

Rate for employers with 10-24 employees: 0.32%

Rate for employers with 25 or more employees: 0.80%

The employer may choose to withhold up to 50% of the total tax from employees

Delaware FLI SSA wage limit

: $176,100 in 2025

Delaware Minimum Wage

: $13.25 per hour, since 2024

Delaware Termination Pay

:

• Employee is fired — pay next regular payday
• Employee quits — pay next regular payday

Delaware State Directory of New Hires
PO Box 90370
Atlanta, GA 30364

Phone: (855) 481-0047

DCSS
P.O. Box 12287
Wilmington, DE 19850

Phone: (302)577-7171

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