Delaware Compliance and Regulatory Resources

Withholding and State Unemployment Insurance (SUI) Registration

Delaware requires Professional Employer Organization (PEO) entities operating under a co-employment agreement to provide separate registration instructions from those required for non-PEO employers.

Please contact your Paychex Service Professional to confirm whether you should follow the PEO or Non-PEO Employer instructions and use the appropriate registration instructions outlined below.

Non-PEO Employers:

Employers are required to have the following to file electronically with Delaware:

• An active Delaware state unemployment insurance (SUI) account number with the Delaware Department of Labor (DOL).
• An active Delaware state withholding account number with the Delaware Division of Revenue (DOR).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a new business

1. Visit One Stop to register for your business license, state withholding, SUI, and workers’ compensation accounts.
2. Complete the registration process.
3. After registration is complete, you’ll receive a Temporary Business License with your account IDs.
   • The Temporary Business License is valid for 60 days and your permanent license will be mailed within 10 days.
   • State ID Format: 1-XXXXXXXXX-001 (13-digit number)
   • SUI ID Format: XXXXX-X (6-digit number)
4. Authorize Paychex as your Third-Party Administrator.
   • Refer to the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions.
5. Enter your new account numbers in Paychex Flex^® to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

PEO Employers:

Employers are required to have the following to file electronically with Delaware:

• An active Delaware state unemployment insurance (SUI) account number with the Delaware Department of Labor (DOL).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a New Business

1. Visit One Stop to register for your business license SUI account ONLY.
2. Complete the registration process.
3. After registration is complete, you’ll receive a Temporary Business License with your account IDs.
   • The Temporary Business License is valid for 60 days and your permanent license will be mailed within 10 days.
     • State ID Format: 1-XXXXXXXXX-001 (13-digit number)
     • SUI ID Format: XXXXX-X (6-digit number)
4. Enter your new account numbers in Paychex Flex® to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
5. Authorize Paychex as your Third-Party Administrator.
   • Refer to the Designating Paychex as Your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

Non-PEO Employers:

1. Complete the DE SUI Power of Attorney (POA) form using the following details:
   • does hereby constitute and appoint: Paychex, Inc
   • at: 1175 John Street, West Henrietta, NY 14586-9199
   • until further notice in the following matters, to wit (check the following options):
     • The payment of contributions
     • The obtaining of such information as is permissible
     • All matters affecting merit rating
2. Notarize the POA form.
3. Email your notarized POA form to your Paychex Service Professional.
   • If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your POA form.

PEO Employers:

1. Complete the DE SUI Power of Attorney (POA) form using the following details.
   • does hereby constitute and appoint: Paychex, Inc
   • at: 970 Lake Carillon Dr., St. Petersburg, FL 33716
   • until further notice in the following matters, to wit (check the following options):
     • The presenting of completed forms, including claims for refund or adjustment of account, employer’s protest of benefit claims, and information relative hereto.
     • The payment of contributions.
     • The obtaining of such information as is permissible.
     • All matters affecting merit rating.
     • Access to file reports electronically.
     • Change of the official mailing address to:
       1. Paychex Inc.
       2. P.O. Box 2000
       3. Henrietta, NY 14467
     • The personal discussion of any or all of the foregoing with proper officials of:
2. Notarize the POA form.
3. Email your notarized POA form to your Paychex Service Professional.
   • If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your POA form.

Pro tip: Employers are only required to complete one application for state withholding and SUI.

Additional resources

• Delaware Department of Labor – SUI contact information
• Delaware Division of Revenue – state withholding contact information
• Delaware One Stop Homepage
• One Stop Frequently Asked Questions

Delaware Paid Family Medical Leave (PFML) Registration

Delaware requires employers to register for Paid Family Leave (PFML) using an existing Delaware LaborFirst account.

Paychex must also be authorized as the Third- Party Administrator (TPA) on the account for Wage Detail reporting, filing quarterly, and submitting payments for an active account.

Register a New Business

1. Visit myDelaware and Sign Up for an account.
   • Refer to the Employer Register Overview for assistance.
2. Follow the instructions to complete the registration process.
3. Once registration is complete, you will receive a confirmation page containing your Delaware Department of Labor account number. Print or save this screen as a pdf.
   • Tax ID Number Format: XXXXXXXX (7- digit number)
4. Authorize Paychex as your Third-Party Administrator.
   • See Designating Paychex as your Third-Party Administrator (TPA) for instructions.
5. Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

1. Log into myDelaware.
   • For more information, you can use the Manage TPA Access.
2. Click on the three lines in the upper left corner and select Add/Manage TPA Access, then click on New.
3. Enter the following TPA details:
   • Third Party Administrator: Paychex Inc.
   • Start Date: First calendar day of the quarter (January, April, July, or October)
   • End Date: Leave blank
   • Authorization Type: Administrator
4. Select Save.
5. Email your Registration Confirmation and TPA Access summary page to your Paychex Service Professional.

Additional Resources

• Delaware Family and Medical Leave (DFML) contact information