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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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State Tax Rates and Limits

State Supplemental Withholding Rate*

2024 DE Withholding Tables

State Unemployment Taxable Wage Base Limit

$10,500

State Unemployment Rate Range for Employers

0.3% to 5.6%

State Unemployment New Employer Rate

1.2% New Employer

State Hourly Minimum Wage

$13.25

State Minimum Wage for Tipped Employees

$2.23

DE wage and hour information


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.


State-Facilitated Retirement Programs

EARNS

Visit our retirement hub to learn more.


Workplace Safety

OSHA

Delaware is a federal OSHA state that covers most private-sector workers but not state and local government employees.


Workers' Compensation

Coverage is mandatory for the employers with any employees


Compliance Insights