Delaware Payroll Tax and Labor Laws

Get your Delaware State Tax ID Numbers 

Click HERE to obtain State Tax ID and State Unemployment Tax ID

Delaware Wage and Hour Laws 

Minimum Wage 

Delaware’s minimum wage is currently $13.25 per hour.   

For more information on Delaware’s minimum wage law, please click HERE.  

Overtime 

Overtime  

There is no state-mandated overtime law in Delaware for private employers. Covered employers in Delaware should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency  

Delaware’s pay frequency statute requires employers to pay employees at least once per month with payment made within seven days after the close of the pay period.   

For more information on Delaware’s pay frequency law, please click HERE.

Delaware Unemployment 

Taxable Wage Base ($000s):                           $10,500 

New Employer Rate (% Taxable Wages):         1.2% 

Employee Tax Rate (% Taxable Wages):         None 

Delaware Income Tax Withholding 

Delaware's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.  

An employer withholding Delaware income tax on Delaware residents who are earning income in another state may reduce the Delaware withholding by the amount of tax withheld for the other state.  

Delaware State Resources 

Delaware Division of Revenue  

Delaware Department of Labor  

Delaware Division of Unemployment Insurance  

Delaware SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024