📝 Overview
This guide covers state tax information for employers running payroll in Delaware. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ Delaware Tax Information
Click the arrow to view Withholding information
Click the arrow to view Withholding information
Agency Information
Website: Delaware Division of Revenue
Phone: (302) 577-8779
Supported Tax Filings
Monthly Withholding Income Tax Return (DE W1)*
Eighth-Monthly Withholding Income Tax Return (DE W1A)*
Quarterly Withholding Income Tax Return (DE W1Q)*
Wage & Tax Statement (W-2)
Nonemployee Compensation (1099-NEC)
💡 Forms marked with an asterisk (*) are payment coupons or payment vouchers submitted electronically. These forms may not appear in your Documents section.
Required for Tax Setup
Tax Account Number (13 digits, e.g., 1-123456789-123)
Filing Frequency (Eighth-Monthly, Monthly, or Quarterly)
Click the arrow to view Unemployment Insurance information
Click the arrow to view Unemployment Insurance information
Agency Information
Website: Delaware Department of Labor
Phone: (302) 761-8482
Supported Tax Filings
Employer's Contribution and Wage Report (UC-8)
Required for Tax Setup
UI Account Number (6 digits, e.g., 12345-6)
Unemployment Insurance Rate (X.XX%)
Delaware Training Tax (0.126%)
Click the arrow to view Paid Family & Medical Leave (PFML) information
Click the arrow to view Paid Family & Medical Leave (PFML) information
Delaware Paid Family and Medical Leave is administered by the Delaware Department of Labor. See the Unemployment Insurance section above for agency contact information and portal links.
Required for Tax Setup
Paid Family and Medical Leave Account Number (7 digits, e.g., 1234567)
Does the business contribute to PFML?
Total number of eligible employees
Click the arrow to view Local Withholding information
Click the arrow to view Local Withholding information
Delaware has local withholding taxes in addition to state withholding. DaySmart Payroll supports paying and filing most localities; however, each city or county sets its own rules and a full list cannot be provided here. If a local tax applies, you will be prompted to enter the necessary tax information during account setup.
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
What does the asterisk (*) mean next to some Delaware withholding forms?
Click the arrow to see the answer
Click the arrow to see the answer
Forms marked with an asterisk are payment coupons or payment vouchers that are submitted electronically rather than as a standard document filing. These forms may not appear in your Documents section in DaySmart Payroll, but are still processed on your behalf.
What is the Delaware Training Tax and where do I find the rate?
Click the arrow to see the answer
Click the arrow to see the answer
The Delaware Training Tax is a fixed-rate component of your unemployment insurance contribution, currently set at 0.126%. It is applied in addition to your standard UI rate and is included in your total tax setup.
Does Delaware PFML require a separate registration from UI?
Click the arrow to see the answer
Click the arrow to see the answer
Delaware PFML is administered by the same agency as UI: the Delaware Department of Labor. However, it requires its own separate account number for setup. If you are unsure of your PFML account number, contact the Delaware Department of Labor at (302) 761-8482.