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Delaware Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Delaware Division of Unemployment Insurance's own pages and the other official sources below

Delaware employers pay state unemployment tax (SUTA) on the first $14,500 of each employee's wages in 2026, and new employers pay 1% — at most $145.00 per employee for the year. Delaware Paid Leave can add to the employer's cost in 2026, depending on headcount (details below). Every Delaware employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$14,500
per employee, 2026
New-employer rate
1%
2026
New-employer max
$145.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Delaware?

Enter your headcount and average pay to see the employer's share of Delaware and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Delaware employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
1% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
Delaware unemployment (SUTA)
1% × first $14,500 per employee
$725
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Delaware Paid Leave
No employer share at 5 employees (Under 10 employees: exempt)
$0
Total employer taxes$20,060
Per employee$4,012

Assumes every employee earns the average and works in Delaware all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Delaware unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$14,500 per employee (25th highest of 51)
New-employer rate
1%
How the new-employer rate works
2026 new-employer and new-construction rate 1.0% (was 1.2%).
Most a new employer pays per employee
$145.00 (1% × $14,500)
Experience-rated range (2026, as published)
0.3% to 5.4%
2025 average employer rate
0.73% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Delaware Division of Unemployment Insurance

Register with Delaware Division of Unemployment Insurance when you first pay wages in Delaware; you get an account number for quarterly wage reports and tax payments.

Paid leave, disability and other Delaware payroll programs

  • Delaware Paid Leave · wages up to $184,50025+ employees: 0.8% (all leave types), employee up to half; 10–24 employees: parental leave only, 0.32%; Under 10 employees: exemptContributions began Jan. 1, 2025; benefits Jan. 1, 2026. Rates are guaranteed through 2026: 0.8% (medical 0.40%, parental 0.32%, family caregiving 0.08%). Employers may have employees pay up to 50%.

Federal payroll taxes every Delaware employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Delaware unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Delaware employers: Delaware paycheck calculator (employee withholding) · Delaware new hire reporting · Delaware payday & final paycheck rules · Delaware workers' comp · full payroll cost calculator

Delaware payroll tax FAQ

What is the Delaware SUTA rate for new employers in 2026?

1%. 2026 new-employer and new-construction rate 1.0% (was 1.2%).

What is the Delaware SUTA wage base for 2026?

$14,500 per employee. Once an employee's 2026 wages pass that amount, you stop paying Delaware unemployment tax on them for the rest of the year. That is the 25th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Delaware?

No. In Delaware unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Delaware employers pay?

Besides unemployment tax: Delaware Paid Leave: Contributions began Jan. 1, 2025; benefits Jan. 1, 2026. Rates are guaranteed through 2026: 0.8% (medical 0.40%, parental 0.32%, family caregiving 0.08%). Employers may have employees pay up to 50%.

How much FUTA do Delaware employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Delaware unemployment tax on time. Delaware is not a credit-reduction state for 2026.

How does my Delaware SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Delaware Division of Unemployment Insurance assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.3% to 5.4%. Use the rate on your annual rate notice. The 2025 average employer rate in Delaware was 0.73% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

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General information, not tax advice. Rates change every year; confirm yours on the notice from Delaware Division of Unemployment Insurance before filing.