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Taxes
Delaware Payroll Taxes 2026: Complete Overview for Employers
Delaware graduated 2.2%–6.6% income tax, SUI on $10,500, and all employer obligations.
Practical, accurate resources for Delaware small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Delaware graduated 2.2%–6.6% income tax, SUI on $10,500, and all employer obligations.
How to register with Delaware Division of Revenue and Delaware Department of Labor as a new Delaware employer.
New employer rate 1.8%, experienced range 0.30%–8.20%, wage base $10,500.
Delaware minimum wage is $15.00/hr. Delaware’s minimum wage is $15.00/hr. Tipped employees may be paid $2.23/hr.
Monthly pay required. Final pay: Final wages are due on the next regular payday after separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Delaware-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Delaware new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Delaware recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Delaware small businesses.
Federal OT after 40 hrs/week, Delaware overtime rules, exemptions, salary thresholds.