Delaware Compliance and Regulatory Resources

Compliance with regulations is one of the top struggles for business owners. With compliance resources from Paychex, you can more easily stay ahead of changing business regulations in Delaware. Learn about mandates your business may need to adhere to, including offering a workplace retirement plan, workers’ comp, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

N/A

2025 DE Withholding Tables

State Unemployment Taxable Wage Base Limit

$12,500

State Unemployment Rate Range for Employers

0.4% to 5.4%

State Unemployment New Employer Rate

1.0% New Employer

State Hourly Minimum Wage

$15.00

State Minimum Wage for Tipped Employees

$2.23

DE wage and hour information

Paid Family Leave

Employers with fewer than 10 employees must offer paid leave through the state-run Delaware Paid Family Leave program. Employers in the state with 10 or more employees can opt out and purchase a private plan. Contributions begin Jan. 1, 2025, to fund DE PFML that starts paying benefits Jan. 1, 2026.

Employers are responsible for all contributions to the program but can require employees contribute up to half through payroll deductions.
DE PFML offers up to 12 weeks of leave in a 12-month period, with variances based on certain qualified instances.

Employers must obtain approval to opt out from the Delaware Department of Labor’s Division of Paid Leave and must do so on an annual basis.
A private plan must provide benefits equal to or better than the state plan.

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

Registration instructions for Delaware state withholding and SUI are combined in one form. There is immediate registration approval upon completion.
- After registration is complete, you will be provided with a Temporary business License which will contain your account IDs. The temporary ID is good for 60 days, your permanent license will be mailed within 10 days. State withholding format: XXXXX-X (6 digits), SUI ID format: 1-XXXXXXXXX-001 (13 digits).
- Email your registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: 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.

Pay Transparency

Effective Sept. 26, 2027, employers with 26 or more employees offering employment in Delaware or employers in Delaware offering non-international remote work must include the following in all internal and external job postings:

Hourly or salary compensation range (e.g., minimum to maximum pay range or amount budgeted for position)
A general description of benefits and other compensation
- This must happen prior to compensation discussion, and upon request by applicant
Notification on whether the position, in whole or part, is commission based
Notification on whether position is paid on a tipped basis
Notification on whether the job is covered under a collective bargaining agreement

Additionally, employers have recordkeeping requirements, including maintaining each employee's job description and pay rate history for three years. The law does not apply to interim or temporary roles that require immediate filling. Violators could face a written warning for a first offense and financial civil penalties for repeated offenses.