Delaware New Employer Registration

Last reviewed: July 2026

Delaware's registration process is lighter than most states, but the two core state accounts still need to be set up in order: a withholding account before your first paycheck, and an SUI account before your first quarterly report comes due. Here's how it works.

Registration Overview

Before your first Delaware payroll, make sure you have:

• ☑ Federal Employer Identification Number (EIN)
• ☑ Delaware withholding account (Division of Revenue)
• ☑ Delaware SUI account (Division of Unemployment Insurance)
• ☑ Workers' compensation insurance
• ☑ New hire reporting set up

Step 1: Get Your Federal EIN

Apply for your EIN free at IRS.gov/EIN. Online applicants during business hours receive the number the same session, and both Delaware registrations below need it.

Step 2: Register With the Division of Revenue

Visit revenue.delaware.gov to register for a state withholding account. Delaware has a graduated income tax, so this account is required before withholding a single paycheck.

From the Payroll Desk

Don't wait until payroll week to register. Give both Delaware accounts a few business days to process before you plan to run your first check.

Step 3: Register for SUI

Register for a State Unemployment Insurance account through the Division of Unemployment Insurance, a separate agency from the Division of Revenue.

• New employer rate: 1.0% for 2026, per Delaware's current Merit Rate Table.
• Taxable wage base: $14,500 per employee for 2026.
• Filing: quarterly wage reports, even in quarters with no wages paid.

See our Delaware SUI Rates 2026 guide for how the merit rate table shifts your rate after a few years of history.

Step 4: Workers’ Compensation Insurance

Delaware requires workers' compensation coverage for nearly every employer with even one employee. Purchase a policy through a private carrier, and compare quotes across insurers since your industry classification drives the price significantly.

Step 5: New Hire Reporting

Report every new hire within 20 days of their start date to the Delaware Division of Child Support Services, which maintains the state's new hire directory. Rehires after a break in service count as new hires again.

Frequently Asked Questions

Where do I register a new business as an employer in Delaware?

Register for withholding with the Delaware Division of Revenue at revenue.delaware.gov, and register for unemployment insurance with the Delaware Department of Labor's Division of Unemployment Insurance at labor.delaware.gov. Both are required before your first payroll.

How long does Delaware employer registration take?

A federal EIN is issued instantly online. Delaware's Division of Revenue and Division of Unemployment Insurance registrations typically process within a few business days, so register as soon as you know you will be hiring.

What SUI rate will a new Delaware employer pay?

New employers pay 1.0% for 2026 under Delaware's current Merit Rate Table, applied to the first $14,500 of each employee's wages.

Once your Delaware accounts are active, Gusto can automate withholding, quarterly SUI reports, and year-end W-2s using the account numbers you registered.