Delaware payroll tax and registration guide

  • Updated

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

  • State Employer Identification Number and state/local tax IDs
  • Tax rates - State tax offices set these rates based on the type, age, and size of your business
  • TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

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

Learn more about Middesk

 

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Delaware Employers.

  • Information OnPay needs from you

    Use this checklist to make sure you’ve covered everything required to set up your account as a Delaware employer, so OnPay can accurately file and pay taxes on your behalf:

    All Delaware employers What is this?
    Make sure your business is registered with the Delaware Division of Revenue

    Allows your business to file and pay taxes in Delaware

    More info >

    Make sure your business is registered with the Delaware Department of Labor

    Allows your business to pay required unemployment insurance in Delaware

    More info >

    Provide OnPay with your Delaware Tax ID and deposit schedule

    The employer identification number issued by the Delaware Division of Revenue

    More info >

    Approve OnPay Access request to Delaware withholding, unemployment, and paid leave accounts

    Once we have your ID, a Third Party Access request will be initiated by us

    More info >

    Provide OnPay with your Delaware Unemployment ID

    A 6-digit number unique to your account with the Delaware Department of Labor

    More info >

    Provide OnPay with your Delaware Unemployment (SUI) Rate

    A tax rate you receive annually from the Delaware Department of Labor

    More info >

    Provide OnPay with your Delaware Paid Leave ID

    A, 8-digit unique to your account with the Delaware Department of Labor
    More info >

  • Taxes and filings OnPay handles for Delaware Employers

    Withholding Tax

    Form W1A 9301

    Withholding Tax Return (Filing)

    - Monthly

    Form W1 9301

    Withholding Tax Return (Filing)

    - Monthly

    Form W-1Q 9701 

    Withholding Tax Return (Filing)

    - Quarterly

    Form W3A 9801

    Eighth Month Annual Reconciliation of DE Income Tax Withheld

    - Annual

    Form W3 9801

    Annual Reconciliation of DE Income Tax Withheld

    - Annual

    State W-2

    Wage and Tax Statement (Filing)

     

    - Annual

    City of Wilmington Withholding

     

     

    WCWT-1

    Earned Income Tax Return

    - Monthly / Quarterly

    Unemployment Insurance Tax

    Form UC-8

    Delaware Quarterly Tax Report

    - Quarterly

    Form UC-8A

    Delaware Quarterly Payroll Report

    - Quarterly

    Paid Family Leave

    Form PFL30

    Paid Family Leave Report

    - Annual

    Other

    New Hire Report
    (Filing)

    Delaware Report of New Hires

    - As required


Where you can find the tax account numbers you need

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

Updated January 1, 2025

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 1.2% with a wage base of $12,500.

 

Delaware Paid Leave (PFML) ID

Existing Delaware Employer: 

You can find your PFML ID by logging into the Delaware LaborFirst Employer Portal→.

New Delaware Employer: Register with the Delaware LaborFirst Portal.”

If you have a My Delaware account, you can register for Paid Leave and State Unemployment Insurance by going to the Delaware Division of Paid Leave’s website, and registering with Delaware LaborFirst Portal.

The state has provided this LaborFirst registration guide→

You must enter your Paid Leave ID in OnPay
Your Paid Leave ID must be entered into Payroll Taxes for Delaware in order for OnPay to report and remit on your behalf. This includes Paid Leave Equivalent plans.

More about Delaware Paid Leave, exemptions, and how to set up employee contributions→

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.