How do I register as a household employer in Delaware?

Start with a federal EIN, then register with Delaware for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Delaware's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Delaware income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does Delaware charge for a household employee?

Federal FICA and FUTA, Delaware SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Delaware SUTA: 0.1% - 8% on a state-specific wage base, with a separate rate for new employers. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Delaware's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in Delaware. Delaware has its own minimum wage of $15.00/hour, but it does not cover nannies, so the federal floor governs instead. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: 19 Del. C. § 901(3)b.

Can I require my nanny to use direct deposit in Delaware?

No. Delaware does not let an employer require direct deposit, so your nanny has to opt in. Get a written, signed authorization anyway. Federal Regulation E sets the floor, and Delaware adds an employee-consent rule on top.

What records do I need to keep for a Delaware household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Delaware follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Delaware Nanny Tax Guide

Delaware has progressive income tax. Household employers with fewer than 10 eligible employees don't have to participate in Delaware Paid Leave, though they may opt in. Wilmington residents or workers should be aware of the local city income tax.

Delaware household employer quick facts

Applies in Delaware

State income tax withholding
State unemployment

Not in Delaware

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour

That is the federal floor, because the state's own rate does not cover nannies.

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SUTA Rate Range

0.1% - 8%

New employers: 1% on the first $14,500 (2026). Delaware Department of Labor

Key things to know

Progressive state income tax (2.2% - 6.6%)
Delaware Paid Leave is optional for household employers
Delaware's $15.00/hour minimum does not cover nannies. The federal $7.25/hour floor applies.
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

Household employers with fewer than 10 eligible employees don't have to participate in Delaware Paid Leave. Voluntary coverage is available, but NannyKeeper does not calculate an opt-in premium automatically.

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

Wilmington charges a 1.25% city income tax on people who live or work in the city. For household employers it works differently. The City of Wilmington lets you withhold it from your nanny only if they agree to it, and if they don’t, they pay it themselves when they file. NannyKeeper doesn’t withhold it today, so plan on your nanny handling it. Let them know early, so it isn’t a surprise at tax time.

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.

Verified accurate as of June 2026Sources: Delaware tax agency, IRS Publication 926

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Delaware Nanny Tax Guide

Delaware household employer quick facts

Delaware Employer Requirements

State Income Tax

Paid Family Leave

State Unemployment Insurance

Wilmington City Tax

Delaware household employer questions

What will it cost?

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