Delaware State Paystub Generator

Generate paystubs with accurate Delaware State tax withholding calculations.
Get First Paystub for Free
Limited time offer
$5.99 $3.99
DelawareMap

Employer's Obligations for Delaware State Payroll Taxes

- Updated on June 12, 2020 - 08:00 PM by 123PayStubs Team

Use 123PayStubs to know your tax liabilities for the pay period and also to generate the pay stubs for your hourly or salaried employees and contractors in Delaware.

All you need to do is to enter the basic details like company information, employee, and earnings information to get started. Our Delaware paystub generator will do all the math for you and generate pay stub with accurate calculations.

Also, 123PayStubs provides information about the payroll requirements for the state of Delaware.

Calculate Delaware State Payroll Taxes and Generate Paystubs Instantly

What Employers should know about the Delaware State Payroll Taxes?

123PayStubs will be suitable for those who are doing payroll on their own. As, 123PayStubs covers all the information required for Delaware state withholding taxes and provides you with the exact details to keep payroll under your control.

Apart from the federal withholding, employers in Delaware are also responsible for certain state payroll tax requirements which are listed below.

Delaware State Minimum Wage Requirements

The state of Delaware has set $9.25 per hour as the minimum wage rate for employees and $2.23 per hour for tipped employees.

Employers in Delaware have to meet the minimum wage requirements as required by the Delaware state labor law apart from the Federal requirement.

Delaware State New Hire Reporting

All employers are required to report new hires or rehires with the state agency within 20 days of their joining.

The Delaware State Directory of New Hires makes it easy for employers to report new hires. They can report new hires either online or can use a printed list or Form W-4.

Filing New Hire Report Form Online

New hire reports can be filed online and an added benefit of reporting online is that employers will receive immediate confirmation upon successful submission of reports. Visit https://newhire.dhss.delaware.gov/de-Newhire/WhenAndHow.aspx to file your Delaware new hire report online.

Mailing New Hire Reports

Employers can have their software create a printed list containing new hire information. The list should be generated with a font size of 10 and should include the employer's name, Federal Employer Identification Number, and address at the top of the report.

Or, the employers can choose to submit Form W-4 as a new hire report with details the same as that on the printed list.

Paper forms are to be mailed to the following address:

date
Delaware State Directory of New Hires
PO Box 90370
Atlanta, GA 30364

Delaware State Withholding Tax

  • The employer should get the Form DE-W4 from their employees (Employee’s Withholding Allowance Certificate) to determine the taxable income of their employees.
  • Delaware does not support any reciprocal agreements with other states, and there are no local taxes. But, note that there are employee and employer local taxes for the city of Wilmington.
  • For income tax withholdings, forms like Form W-1, W-1Q, W-1A and W-3 must be filed.
  • The returns and payments are due quarterly, monthly or eighth monthly based on the filing method defined by the statue.
  • The filing method is determined based on a lookback period between July 1 and June 30 preceding the calendar year for which lookback is determined.
  • Delaware requires withholding taxes for supplemental wage payments including tips.

Delaware State Unemployment Insurance TAX (SUI)

  • Delaware SUTA wage base limit for 2020: $16,500
  • Delaware SUTA tax rates for 2020: 0.3% to 8.2%
  • Delaware SUTA tax rates for new employers: 1.8%

Other Delaware State Payroll Requirements

Delaware Termination Pay: If an employee quits, resigns, is discharged, suspended, or laid off, the employer must settle the wages earned by the employee on the next regularly scheduled payday(s). The earnings can be paid through the usual pay channels or by mail, if requested by the employee.

Local Taxes: Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.

Withholding for child support can be paid online, and the amount will be credited to the child support account within 4 business days. Or, payments can be made via check or money order and must be mailed to the below address:

date
DCSS, P.O. Box 12287,
Wilmington,
DE 19850

When are Delaware State Payroll Tax Payments due?

The state of Delaware requires all employers to remit unemployment insurance at the end of the quarter, and state income taxes based on the filing method specified by the statue

Say, if the withholding average is less than $3600 or less, deposits can be made quarterly, else monthly or eight monthly.

Employers must have registered their registered Federal Employer Identification Number to file taxes.

Delaware State Deposit Requirement

The state of Delaware Division of Revenue has made ACH Credit and Debit payment methods available for EFT of income tax withholdings.

The Department of Employment and Workforce supports direct deposit or debit card for making SUTA payments.

To make an electronic fund transfer, it is required that employers submit the EFT authorization agreement form. Upon successful completion, the forms must be mailed to the below address:

date
THE STATE OF DELAWARE, DIVISION OF REVENUE
ATTN: ELECTRONIC FUNDS COORDINATOR
P.O. BOX 830
WILMINGTON, DE 19899

Quarterly Deposit Requirement

  • Every employer is required to make a quarterly deposit of taxes if the taxes withheld for a period is $3600 or less.
  • If it's higher than $3600, employers can either deposit using the monthly or eight monthly schedules.
  • The due date for quarterly tax filing is on or before the last day of the month following the end of such calendar quarter.
  • Form W-1Q must be filed to report quarterly returns to the Division of Revenue.
  • If any date shown above falls on a Saturday, Sunday or State Holiday, payment is due on the next regular working day.

Monthly Deposit Requirements

  • If the total federal tax reported is $3600 and less than $20,000 employers can deposit taxes for wages paid for a month by the 15th day of the following month.
  • Form W-1 must be filed to report monthly returns to the Division of Revenue.

If the due date falls on a Saturday, Sunday, or a legal holiday, the payment must be made on the next banking day.

Eight Monthly Deposit Requirement

  • Use the eight monthly deposit schedule if the employer withholds taxes of more than $20,000.01.
  • Each month is divided into eight payment periods that end on the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month.
  • Form W-1A must be filed to report monthly returns to the Division of Revenue.
  • The taxes are required to be deducted and withheld within 3 days (exclusive of weekends and state holidays) after the appropriate tax period.

If the due date falls on a Saturday, Sunday, or a legal holiday, the payment must be made on the next banking day.

Quarterly Delaware Payroll Tax Filings

Employers are required to file Form W1-Q and UC-8 each quarter.

  • Form W1-Q: File this form to reconcile the Delaware withholding payments made for the calendar quarter.
  • Form UC-8: Use this form to file unemployment taxes.
  • The due dates to file quarterly forms are:
  • April 30, for the 1st quarter,
  • July 31, for the 2nd quarter,
  • October 31, for the 3rd quarter, and
  • January 31, for the 4th quarter.

When is the Delaware Form W1-Q, W1- A, and UC-8 due?

Form W1-Q:This form is used to report income tax withholdings quarterly. It is due on the last day of the month following the end of the quarter.

  • For Quarter 1, the forms are due by April 30
  • For Quarter 2, the forms are due by July 31
  • For Quarter 3, the forms are due by October 31
  • For Quarter 4, the forms are due by January 31

Form W1-A: This form is used to report income tax withholdings eight times a month if the taxes withheld exceed $20,000. It falls due on the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month.

Form UC-8: It is an Unemployment Tax and Wage Report that is due on the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).

Tax payments can be made to the Department of Revenue and Department of Employment and Workforce.

If the deadline falls on a weekend or any legal holiday, then the forms are due by the next business day.

Annual Delaware Payroll Tax Filings

In addition to the form W-2, employers are required to file form W-3 to the Division of Revenue no later than February 28th.

The form W-3 is a reconciliation of the monthly (form W-1), quarterly (W-1Q), and eight monthly (form W-1A) forms.

NOTE: If the due date falls on a Saturday, Sunday, or legal holiday, the return must be filed by the next business day.

123PayStubs is more than a paystub generator.

No matter which part of Delaware your business operates in, our Delaware paystub generator will let you create pay stubs for your employees and contractors with accurate tax calculations including all cities like Wilmington, Dover and Newark. You only have to provide a few basic information such as company, employee and salary details and our pay stub generator will calculate all the applicable taxes swiftly based on the information provided. It will take less than 2 minutes to generate a pay stub. Employees and contractors in Delaware can use the pay stubs as proof of income.

Still have questions about our online paystub generator?

Reach out our customer support team by chat, email or phone for any questions that you may have regarding our paystub generator.
Chat Support

Get In Touch

123PayStubs

2685 Celanese Road, Suite 103,
Rock Hill, SC 29732.