Delaware household employer quick facts
SUTA Rate Range
0.1% - 8.0%
- Progressive state income tax (2.2% - 6.6%)
- Paid Family Leave program active (0.5% of wages)
- 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 $14,500 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.
Delaware household employer questions
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.
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