State profile
Delaware SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Delaware requires of an employer, each with its source.
Agency: Delaware Department of Labor
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$14,500
The wages per employee per year that SUI tax applies to.
Source: Delaware Department of Labor
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.3% to 5.4%
The range for experience-rated employers.
Source: Delaware Department of Labor
Kreto-computed, not yet checked by a CPA.
New employer rate
1.2%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
15 days
From the notice date.
Source: Delaware DOL employer appeal instructions; 19 Del. C. § 3344(a)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Not available
Delaware takes no voluntary contribution.
Paid family and medical leave
Program
Delaware Paid Leave
About Delaware SUI rates
Delaware employers pay state unemployment insurance (SUI, also called SUTA) on the first $14,500 of each employee's wages each year. New employers start at 1.2% until experience rating applies. Once rated, Delaware rates run from 0.3% to 5.4%. Delaware Department of Labor sets each employer's rate every year from its experience. Rates follow a benefit-wage ratio: the wages of former employees who drew benefits, set against the employer's taxable payroll. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Delaware
Kreto's rules list what Delaware requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Delaware Department of Labor / Workforce | Online portal | |
| Withholding | Delaware Department of Revenue | Online portal | |
| New-hire reporting | Delaware New Hire Reporting Center | Online portal | |
| Workers' comp | Not required | Delaware needs no registration for it. | |
| Paid family and medical leave | Not supported | Kreto does not handle it here. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveDelaware Paid Leave: employer 0.4%, employee 0.4%, total 0.8%, wage cap $184,500.The pair is the combined 0.8% (parental 0.32% + medical 0.40% + family caregiver 0.08%) owed by employers of 25+; 10 to 24 employees owe parental only (0.32%) and employers of fewer than 10 are exempt. Kreto-computed, not yet checked by a CPA.
- Voluntary contributionsDelaware takes no voluntary contribution.
- Workers' compIndependent rating bureau (not NCCI). Federal OSHA jurisdiction.
- Income taxHas state individual income tax.
Questions about Delaware.
What is the Delaware SUI wage base for 2026?
$14,500 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Delaware?
1.2% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Delaware?
With the Delaware Department of Labor / Workforce, on form null (Delaware sui registration). Kreto files it once you approve and tracks it to the state's confirmation.
All states Coverage by requirement SUI rate lookup Deadline checker SUI rate guide SUI and unemployment
Got a Delaware SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.