🏛️
Taxes
Delaware Payroll Taxes 2026: Complete Overview for Employers
Delaware graduated 2.2%–6.6% income tax, SUI on the first $10,500, and all employer tax obligations explained.
Practical guides on DE payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
Delaware has progressive income tax rates from 2.2% to 6.6%, with no state or local sales tax to offset the burden.
Delaware’s incorporation-friendly laws attract many businesses, and employers benefit from relatively low SUI costs with a $10,500 wage base.
Delaware requires employers to pay at least monthly, offering more flexibility than states requiring weekly or semi-monthly pay.
Delaware graduated 2.2%–6.6% income tax, SUI on the first $10,500, and all employer tax obligations explained.
Get your EIN, register with Delaware, set up withholding, new hire reporting — the complete checklist.
New employer rate 1.8%, experienced range 0.30%–8.20%, wage base $10,500.
Delaware minimum wage $15.00/hr. Delaware’s minimum wage is $15.00/hr. Tipped employees may be paid $2.23/hr.
IRS classification rules, Delaware-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for Delaware small businesses.