Sources checked:
Quick answer. Delaware: $14,500 SUTA wage base (2026); 1% new employer rate; new hires reported in 20 days; $15.00 minimum wage; meal breaks required; final pay by the next payday if fired. 12 of 19 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.
Delaware 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Delaware Department of Labor, Division of Unemployment Insurance.
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Not confirmedTaxable wage base for 2027
Not confirmed — check Delaware DOL: Employer Services, Division of Unemployment Insurance.
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ConfirmedTaxable wage base for 2026 (the latest published)
$14,500 per employee in 2026.
Delaware DOL: "The taxable wage base in 2026 is $14,500.00" (up from $12,500 in 2025).
Source: Delaware DOL: Employer Services, Division of Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
Delaware DOL: 1.0% for new employers in 2026 (1.2% in 2025).
- New construction employers: 1%: 1.0% in 2026 (1.2% in 2025), per Delaware DOL.
Source: Delaware DOL: Employer Services, Division of Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Delaware Administrative Code, Title 19, 1202 section 3.3: reports and payments of contributions are due on the last day of the month after the quarter.
Source: Delaware DOL: Employer Services, Division of Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the new employee's hire date.
- Who: New employees and rehires (employees who return to work after being laid off).
- Independent contractors: government employers only. Government agencies must report independent contractors they hire; other employers may report them, but it is optional.
- How: online, electronic file, fax, mail. YoungWilliams operates the Delaware State Directory of New Hires under contract with the Department of Health and Social Services.
Source: Delaware State Directory of New Hires: FAQ, checked November 2026 · More: First hire checklist for Delaware
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$15.00 an hour.
$15.00 since January 1, 2025 (Delaware Department of Labor).
Source: Delaware Department of Labor: What is the current minimum wage in Delaware?, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$15.00 an hour; no scheduled change in our data.
No scheduled increase on the department's page or the US DOL table. Delaware adopts the federal rate if it's ever higher.
Source: Delaware Department of Labor: What is the current minimum wage in Delaware?, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.23 an hour in 2027, with tips making up the rest.
US DOL tipped table: cash wage $2.23, tip credit $12.77.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check Delaware DOL: Understanding Wage Theft, a guide for Delaware employees.
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
An unpaid meal break of at least 30 consecutive minutes for 7.5 or more consecutive hours of work, some time after the first 2 hours and before the last 2.
an unpaid meal break of at least 30 consecutive minutes
Source: Delaware Code Title 19, Chapter 7, Subchapter I (section 707: meal breaks), checked November 2026 · More: Delaware meal break laws
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Not confirmedRest breaks for adults
Not confirmed — check Delaware Code Title 19, Chapter 7, Subchapter I (section 707: meal breaks).
More: Delaware meal break laws
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Not confirmedBreaks for workers under 18
Not confirmed — check Delaware Code Title 19, Chapter 7, Subchapter I (section 707: meal breaks).
More: Delaware meal break laws
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every employer with one or more employees, full-time or part-time.
all employers with one or more employees are legally required to carry Workers' Compensation insurance.
- Check a policy: Contact the Delaware Office of Workers' Compensation for guidance.
Source: Do I need Workers' Compensation insurance? (Delaware Division of Industrial Affairs), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
The office can impose daily fines, stop-work orders and suspension of business operations; no amounts are given.
Source: Do I need Workers' Compensation insurance? (Delaware Division of Industrial Affairs), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On the next regularly scheduled payday, through the usual pay channels or by mail if the employee asks.
you'll get your last wages on the next regularly-scheduled payday(s)
Source: Delaware DOL: Understanding Wage Theft, a guide for Delaware employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On the next regularly scheduled payday, through the usual pay channels or by mail if the employee asks.
you'll get your last wages on the next regularly-scheduled payday(s)
- If it's late: Civil penalties of $2,000 to $20,000 for each wage theft violation.
Source: Delaware DOL: Understanding Wage Theft, a guide for Delaware employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
One unique work search activity a week, with at least one new work search contact each week.
Source: Delaware DOL: Work search frequently asked questions, checked November 2026 · More: Delaware work search rules
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
The 1099-MISC and 1099-NEC duty applies to forms issued to Delaware residents and to nonresidents for work performed in Delaware; it isn't tied to withholding. Form 1099-R is required when Delaware tax is shown as withheld.
- W-2s: Same as federal (February 2, 2026 for tax year 2025)
- 1099s: Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electronic March 31)
- Annual reconciliation: Delaware Form WTH-REC (W-3), due January 31 (or the next business day).
- Electronic filing: Bulk submitters must file electronically; paper is limited to employers or payers with 10 or fewer W-2s or 1099-Rs.
Source: Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026), checked November 2026 · More: Delaware 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | 1099-NEC (Delaware follows the federal date) | |
| Monday, February 1, 2027 | W-2s and Form WTH-REC (W-3) | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | 1099-MISC on paper (federal date) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | 1099-MISC electronically (federal date) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check Delaware Department of Labor, Division of Unemployment Insurance
- Taxable wage base for 2027: check Delaware DOL: Employer Services, Division of Unemployment Insurance
- State income tax withholding: check Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)
- E-Verify for private employers: check Employer Information, USCIS
- Paid sick leave: check Delaware DOL: Understanding Wage Theft, a guide for Delaware employees
- Rest breaks for adults: check Delaware Code Title 19, Chapter 7, Subchapter I (section 707: meal breaks)
- Breaks for workers under 18: check Delaware Code Title 19, Chapter 7, Subchapter I (section 707: meal breaks)
Delaware kit
Delaware Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Delaware unemployment tax wage base for 2027?
Not confirmed in our data files. Check Delaware DOL: Employer Services, Division of Unemployment Insurance (https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/). The latest published base is $14,500 per employee in 2026.
How soon must a Delaware employer report a new hire?
Within 20 days of the new employee's hire date.
What is the Delaware minimum wage in 2027?
$15.00 an hour; no scheduled change in our data. No scheduled increase on the department's page or the US DOL table. Delaware adopts the federal rate if it's ever higher.
Does Delaware require paid sick leave?
Not confirmed in our data files. Check Delaware DOL: Understanding Wage Theft, a guide for Delaware employees (https://industrialaffairs.delaware.gov/hubfs/Understanding_Wage_Theft_Brochure_v3-1.pdf?hsLang=en).
When is a final paycheck due in Delaware?
If the employer ends the job: On the next regularly scheduled payday, through the usual pay channels or by mail if the employee asks. If the employee quits: On the next regularly scheduled payday, through the usual pay channels or by mail if the employee asks.
Does Delaware require state W-2 or 1099 filing?
The 1099-MISC and 1099-NEC duty applies to forms issued to Delaware residents and to nonresidents for work performed in Delaware; it isn't tied to withholding. Form 1099-R is required when Delaware tax is shown as withheld. W-2s: Same as federal (February 2, 2026 for tax year 2025) 1099s: Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electronic March 31)
Do Delaware employers need workers' comp?
Every employer with one or more employees, full-time or part-time.
Related: Employer compliance by state · 2027 changes for employers