Withholding Requirements:

• Register as an employer by filing Form CRA (Combined Registration Application for Business License and/or Withholding Agent). To register online click here
• Employee’s Withholding Allowance Certificate: Federal W-4
• Withholding Method = Formula
• Supplemental Rate = Add to annualized regular wages, compute tax on total, and subtract tax from regular wages.

Local Taxes:

• Wilmington Employee Rate - 1.25%
• 401(k) subject to tax
• Employer Rate - $10 per month per employee (in excess of five)

State Unemployment Insurance (SUI):

Register as employer by filing Form UC-1 (Report to Determine Liability and If Liable Application for Employer Account Number).

Benefit wage ratio formula 
Wage base is $16,500 for 2019
Contribution rates range from 0.30% to 8.2% for 2017
New employer rate is 1.7% for 2017
New construction employer rate is 3.4% for 2017
Rates include supplemental assessment of 0.2%
Training Tax Assessment is 0.095% for 2018

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $8.25 as of June 1, 2015
Termination Pay - Fired/Quit - next regular payday

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W4 or equivalent to:
Division of Child Support Enforcement
P.O. Box 913
New Castle, DE 19720
302-369-2160
302-577-7843 (fax)

Remit withholding for child support to:

Division of Child Support Enforcement
Department of Health & Social Services
Biggs Building, DHHS Campus
PO Box 904
New Castle, DE 19720
302-577-4815, ext 249

Reciprocal States:

None