Delaware Payroll Information

Delaware 2024 Minimum Wage:

• $13.25 per hour
• $2.23 per hour for tipped employees

Delaware Overtime Rules:

• 1.5 x’s the regular rate for all hours worked over 40 in a workweek

Delaware Paystub Requirements: (for employers with 4+ employees)

• Amount of wages due
• Pay period covered by the payment
• Amounts of deductions (separately specified) which have been made from the wages
• Total number of hours worked in the pay period (for employees who are paid on an hourly rate)

How often do you have to pay employees in Delaware?

• Payment must be made at least once per month
• The pay date should be no more than seven days after the pay period end date

When is an employee’s final check due in Delaware?

• Voluntary resignation – next regular payday
• Involuntary termination – next regular payday

Delaware Withholding Tax Registration

• Register online using Delaware’s One Stop website

Wages Subject to Delaware Withholding

• All income earned within the state of Delaware is subject to Delaware withholding
• For Delaware residents working out side of Delaware the employer must first withhold the income tax of the state where the work is performed and then, at the option of the employee, withhold Delaware tax

Delaware Employee’s Withholding Exemption Certificate

• Form DE W-4

Reciprocity

• None

Delaware Withholding Tax Due Dates

• Withholding methods determined using a lookback period which is 7/1 – 6/30 of the year preceding the calendar year for which period is being determined. 
• $4,570.00 or less remits quarterly
• $4,570.01 – $25,000 remits monthly
• $25,000.01+ remits 8th monthly

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Delaware Unemployment Tax Registration

• Complete Form UC-1

Delaware Unemployment Tax Employer Liabilities

• New employer rate: 1.2%
• 2024 Wage Base: $10,500

Delaware Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Delaware New Hire Reporting

• Report new hires online using Delaware’s State Directory of New Hire Reporting
• Delaware State Directory of New Hires
  PO Box 90370
  Atlanta, GA   30364
• Fax: (855) 481-0047

Delaware Child Support

• DCSS
  P.O. Box 12287
  Wilmington, DE 19850
• Pay online using Delaware’s iPay Online website
• Phone: (302) 395-6733

Additional Delaware Business Resources

• Delaware Division of Revenue
• Delaware Department of Labor
• Delaware State Directory of New Hire Reporting
• Delaware Division of Child Support Services