State guide
How to Register for Delaware Payroll Taxes
Let a dedicated tax manager file your Delaware registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
Withholding ID matches your FEIN
$14,500 UI wage base in 2026
1.0% new employer UI rate in 2026
New hires due within 20 days
Done for you
Delaware accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Delaware that means a withholding agent registration with the Division of Revenue and an unemployment insurance account with the Department of Labor, plus Delaware Paid Leave when your headcount requires it.
- One tax manager who owns your file
- Revenue and Labor registrations filed with you
- New hire reporting set up for the 20-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows Delaware employer accounts. Use it alone or with managed payroll.
Quick answer
Delaware payroll tax registration at a glance
Delaware employers register with the Division of Revenue on the Combined Registration Application (CRA), filed through Delaware One Stop. Your Delaware withholding ID is the same as your FEIN. Businesses with employees also register with the Department of Labor's Division of Unemployment Insurance and arrange workers' compensation.
In 2026, unemployment tax applies to the first $14,500 of each employee's wages, and the new employer rate is 1.0%. New withholding agents file monthly, and new hires are due within 20 days. Delaware Paid Leave applies once you have 10 or more Delaware employees.
Who must register
Who registers in Delaware
Most employers need both accounts, and many need Paid Leave.
| Situation | Delaware requirement |
|---|---|
| You do business in Delaware and pay wages | Register as a withholding agent with the Division of Revenue |
| You have employees | Register with the Division of Unemployment Insurance and arrange workers' compensation |
| You do business in Delaware | Hold a Delaware business license; city or county licenses may also apply |
| You have 10 to 24 Delaware employees | Delaware Paid Leave covers parental leave only |
| You have 25 or more Delaware employees | The full Delaware Paid Leave program applies |
Registration steps
How to register in Delaware
Revenue first, then Labor.
- File the Combined Registration Application through Delaware One Stop. Part B registers you as a withholding agent.
- Register with the Division of Unemployment Insurance through the "Register as Employer" option on the OES portal.
- Register for Delaware Paid Leave in Delaware LaborFirst if you have 10 or more Delaware employees.
- Report each new hire to the Division of Child Support Services within 20 days.
- Collect a withholding certificate from each employee: the federal W-4 or the Delaware form.
More than withholding
Withholding, UI and Paid Leave
Delaware adds a paid leave program to the usual withholding and unemployment accounts.
On your own
- A One Stop CRA, an OES account and possibly LaborFirst
- Monthly W-1 returns and quarterly UC-8 reports
- A 20-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files them with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN, which becomes your Delaware withholding ID
- Your business details for the Combined Registration Application
- A count of your Delaware employees, which decides your Paid Leave coverage
Accounts
What you end up with
Two core accounts, sometimes three.
- A Division of Revenue withholding account under your FEIN, for withholding returns, W-2s and the annual reconciliation.
- A Division of Unemployment Insurance account in the OES portal for quarterly UC-8 reports.
- A Delaware Paid Leave account in LaborFirst, if you have 10 or more Delaware employees.
Rates
Delaware 2026 payroll tax numbers
Figures published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $14,500 per employee (2026) |
| New employer UI rate | 1.0% (2026) |
| New construction employer UI rate | 1.0% (2026) |
| Experienced employer UI rates | 0.3% to 5.4% (2026) |
| Delaware Paid Leave | Less than 1% of wages; employers can have employees pay up to half |
Pitfalls
Delaware mistakes to avoid
Most problems come from timing and the 2026 payment change.
- Paying UI in the portal during the upgrade. Starting Nov 1, 2026, the OES portal doesn't take payments while DOL upgrades its payment module. Reports still go through OES, and payments go to the UC8 lockbox until the upgrade is complete.
- Assuming a quarterly withholding schedule. New withholding agents file monthly until the next lookback period.
- Missing a Paid Leave registration. Most businesses with 10 or more Delaware employees must take part.
- Starting work before workers' comp. Coverage must be in place before employees start.
Related duties
Other Delaware employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new employees to the Division of Child Support Services within 20 days.
- Workers' compensation. Almost every employer with one or more employees must carry coverage.
- City of Wilmington. Wilmington has its own City Wage Tax and an earned income taxpayer account application. See the City's page for details.
Filing calendar
Delaware deadlines after registration
Withholding follows your filing method; UI runs quarterly.
- Monthly Form W-1 (new agents): on or before the 15th of the next month.
- Eighth-monthly returns, if assigned: within 3 working days after each period. Thresholds are in the Division of Revenue's employer guide and the Delaware Code.
- W-2s to employees: by January 31, plus the annual reconciliation to the Division of Revenue.
- Quarterly UC-8 report: every quarter in the OES portal.
- New hire reports: within 20 days of hire.
Official links
Delaware agency links
Official forms, rates and guidance.
- Delaware One Stop: Register as a Withholding Agent
- Delaware Division of Revenue: Employer's Guide to Withholding
- Delaware Code: Title 30, Chapter 11, Subchapter VII
- Delaware Department of Labor: UI Employer Services and 2026 Rates
- Delaware Department of Labor: Employer (OES) Portal
- Delaware Department of Labor: Delaware Paid Leave
- Delaware Office of Workers' Compensation: Coverage Requirements
- City of Wilmington: City Wage and Net Profits Taxes
Delaware registration questions
How do I register for Delaware payroll taxes?
File the Combined Registration Application through Delaware One Stop to become a withholding agent, then register with the Division of Unemployment Insurance on the OES portal.
What is my Delaware withholding number?
Delaware assigns withholding agents the same number as their FEIN.
What is the Delaware new employer unemployment rate?
For 2026 it is 1.0% on the first $14,500 of each employee's wages.
How often do I file Delaware withholding?
New withholding agents file monthly, by the 15th of the next month. After that, the Division of Revenue sets a quarterly, monthly or eighth-monthly method from your lookback period. For the thresholds, see the Division of Revenue's employer guide and the Delaware Code.
Do I need Delaware Paid Leave?
If you have 10 to 24 Delaware employees, you're covered for parental leave only. At 25 or more, the full program applies.
How fast must I report new hires in Delaware?
Within 20 days of hire, to the Division of Child Support Services.
I am the only employee of my S corporation. What do I need in Delaware?
If you pay yourself wages, you need the withholding agent registration. Check with DE Labor on whether your officer pay needs an unemployment insurance account. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Delaware state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Delaware with you
A dedicated tax manager files your Delaware Division of Revenue and Department of Labor registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Delaware state agency pages. This guide is general information, not tax or legal advice.
Related
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Delaware One Stop, Register as a Withholding Agent
- Delaware Division of Revenue, Employer's Guide: Withholding Regulations and Employer Duties
- Delaware Code Title 30, Chapter 11, Subchapter VII (withholding)
- Division of Revenue, Business Licenses FAQs
- Delaware Department of Labor (DOL), Division of Unemployment Insurance, Employer Services
- DOL, Employer (OES) portal
- DOL, Unemployment Insurance Forms
- DOL, Delaware Paid Leave
- Delaware Office of Workers' Compensation (Industrial Affairs), Which employers must carry workers' compensation
- City of Wilmington, City Wage and Net Profits Taxes