Delaware Nanny Tax Guide
Delaware has progressive income tax and is implementing a paid family leave program. Wilmington residents or workers should be aware of the local city income tax.
Minimum Wage
$15.00/hour
SUTA Rate Range
0.1% - 8.0%
Key Things to Know
- Progressive state income tax (2.2% - 6.6%)
- Paid Family Leave program launching soon
- State minimum wage is $15.00/hour
- Wilmington has local city tax (1.25%)
Delaware Employer Requirements
State Income Tax
Delaware uses progressive tax brackets ranging from 2.2% to 6.6%. The first $2,000 of income is exempt from state tax.
Paid Family Leave
Delaware is implementing a paid family leave program with contributions starting in 2025 and benefits available in 2026. The rate is 0.5% of wages.
State Unemployment Insurance
Employers pay SUI tax on the first $10,500 of wages. New employer rate is 1.0%, with rates ranging from 0.1% to 8.0% based on experience.
Wilmington City Tax
Employees who work or reside in Wilmington are subject to a 1.25% city income tax. Employers must withhold this if applicable.
What will it cost?
Wondering what you'll actually owe as a Delaware employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
Learn More
Nanny Tax Calculator
See exactly what you'll owe in taxes for your situation.
2026 Tax Deadline Calendar
All quarterly deadlines for Delaware and federal taxes.
Complete Guide to Nanny Taxes
Everything you need to know about household employment taxes.
Nanny Cost by State
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