Valor Payroll Solutions

Delaware Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in Delaware

Delaware 2025 Minimum Wage:

$15.00 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 Payroll Taxes

Delaware Withholding Tax

Delaware Withholding Tax Registration

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

Delaware Unemployment Tax

Delaware Unemployment Tax Registration

Complete Form UC-1

Delaware Unemployment Tax Employer Liabilities

New employer rate: 1.0%
2025 Wage Base: $12,500

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

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