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Delaware Payroll Tax Filing Requirements

TaxZerone helps Delaware employers stay ahead of payroll tax obligations with ease. Get clear guidance on state filing requirements, forms, and due dates to ensure accurate submissions with the Delaware Division of Revenue and Department of Labor.

Delaware State Tax Filings

In Delaware, employers must report and pay both state income tax withholding and unemployment insurance (UI) contributions to stay compliant. Understanding the required forms, filing schedules, and state-specific rules helps ensure your business remains in good standing with the Delaware Division of Revenue and Department of Labor.

Employer Payroll tax forms:

Form NHR

New Hire Reporting

All employers who hire or rehire employees in Delaware

Within 20 days of the employee’s hire or rehire date.

20 Days

Information return:

DE Form W-2

Wage and Tax Statement

All employers paying wages subject to Delaware income tax withholding.

January 31

Form WTH-REC

Annual Reconciliation of Delaware Income Tax Withheld

All employers who withhold Delaware income tax

January 31

DE Form 1099-NEC

Nonemployee compensation

Businesses or payers that make payments such as contract work, rent, or interest within Delaware

January 31

Delaware Unemployment Tax (SUI)

In Delaware, employers must pay State Unemployment Insurance (SUI) taxes to support workers who lose their jobs. The tax rate depends on the employer’s experience and the state’s taxable wage base.

Delaware UI Tax Rates (2025)
Taxable Wage Base$12,500
Experienced employer rates 0.10% to 5.40%
New employer rate 1.0%

UI Tax Form and Due Dates

Form NameDue Date
Form UC-8 / UC-8AQ1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
How TaxZerone Can Help You?

How does TaxZerone help you file?

TaxZerone supports e-filing for all federal payroll tax forms while providing clear guidance for Delaware state filings. Stay compliant with state requirements, avoid penalties, and ensure every filing is completed accurately and on time.

Frequently Asked Questions

1. How do I file and pay Delaware payroll taxes?

  • For Withholding tax, you can file electronically through the Delaware Taxpayer Portal
  • For Unemployment tax, you can file and pay online through the Delaware Department of Labor portal

2. Does TaxZerone support filing Delaware state payroll tax forms?

TaxZerone currently supports e-filing for federal payroll tax forms and provides guidance for Delaware state form submissions through official portals.

3. What forms are required for Delaware payroll tax filing?

Delaware employers are required to file the following forms:
  • Form WTH-REC: Annual Reconciliation of Delaware Income Tax Withheld
  • Form W-2: Wage and Tax Statement
  • Form 1099-NEC: Nonemployee Compensation
  • Forms UC-8 / UC-8A: Unemployment Tax and Quarterly Wage Report