Delaware payroll tax and registration guide

Updated October 2, 2023

This article will cover:

• What information OnPay needs from you
• What state and local taxes and filings OnPay handles for Delaware employers
• Where you can find the tax account numbers needed
• Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage your government accounts in one place on Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for Delaware employers

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in Delaware, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Delaware, you will need to register your business with the Delaware Division of Revenue and Delaware Department of Labor. This must be completed for OnPay to be able to file and pay your Delaware taxes.

Withholding Tax Account Number

Existing Delaware Employer: 

You can find your Withholding Tax Account Number on notices received from the Delaware Office of Tax and Revenue. If you cannot locate this document or account number, please call the Delaware Division of Revenue at (302) 577-8779 to request it.

New Delaware Employer: Register with the Delaware Division of Revenue 

• Register with the Delaware Division of Revenue by registering with One Stop.
• You may print a temporary license at the end of the registration or renewal process which will be valid for up to 60 days. Permanent licenses are generally sent within 10 working days.

Unemployment Account Number and Tax Rate

Existing Delaware Employer: 

• Existing employers can find their Unemployment Account Number on the Quarterly Tax Report or the Notice of Assessment Rate.
• Your Unemployment Tax Rate can also be found on the top right corner of the Tax Rate Notice.
• If you cannot locate a form or return with that ID, or locate and verify your tax rate, please give the Delaware Department of Labor a call at (302) 761-8484.

New Delaware Employer: Register with the Delaware Department of Labor

• Register with the Delaware Department of Labor by registering with One Stop.
• If your business is located out of the state, but some of your employees' primary work location is in Delaware, you will likely need to register with this agency.
• OnPay uses both the home address for each employee, plus the work site assigned to each employee to decide which taxes should be calculated.
• The SUI rate for new, non-construction employers is 1.8% (or 2.3% for new construction employers) with a wage base of $10,500.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.