Delaware Compliance and Regulatory Resources

Paychex offers resources, automated compliance notifications, and an enhanced HR library to help you stay ahead of changing regulations in Delaware. Learn more about workplace retirement plans, workers’ comp, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

N/A

2026 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

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

Visit One Stop to register for your business license, state withholding, SUI, and workers’ compensation accounts.
Complete the registration process.
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)
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.
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)

Complete the DE SUI Power of Attorney (POA) form.
- Refer to this Sample POA form.
Notarize the POA form.
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

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.