Delaware Employer Cost Calculator
Every US employer pays the same federal payroll taxes. What changes in Delaware is the state unemployment charge, an employer paid leave contribution and the wage floor. The figures below are for the 2026 tax year and were checked against Delaware Division of Unemployment Insurance; Delaware Paid Leave employer guide on 2026-09-05.
Delaware at a glance
- Unemployment wage base
- $14,500
- New-employer rate
- 1.0%, plus a 0.2% assessment
- Employer paid leave
- Delaware Paid Leave 0.8% in total; the employer funds it and may recover up to half from the employee. Under 10 staff exempt, 10 to 24 staff parental leave only
- Minimum wage
- $15.00
Work out the employer cost of a Delaware salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top. The page opens on a $100,000 worked example; change the salary to price your own role.
Gross base pay before tax. Change it to price your own role.
Amount in USD- Federal taxes
- $7,692
- Delaware charges
- $945
- Total employer taxes
- $8,637
- Total cost of employment
- $108,637 a year, 8.6% on top of salary
| Charge | Basis | Per year |
|---|---|---|
| Social SecurityFederal | 6.2% of the first $184,500 | $6,200 |
| MedicareFederal | 1.45% of all pay, with no ceiling | $1,450 |
| Federal unemployment taxFederal | 0.6% of the first $7,000 after the full state credit | $42 |
| State unemployment insuranceDelaware | 1% of the first $14,500 | $145 |
| State paid leaveDelaware | 0.8% of all pay, assuming 10 or more staff in the state | $800 |
| Total employer taxes | $8,637 | |
Unemployment rate used: Planning assumption: the published new-employer rate of 1% on the first $14,500. The rate an Employer of Record is actually charged depends on its own account history in the state. Your own rate is set by the state once the account has a claims history, so ask your provider which rate it has been assigned.
- Planning assumption: the published new-employer rate of 1% on the first $14,500. The rate an Employer of Record is actually charged depends on its own account history in the state.
- State paid leave is only owed at 10 or more staff in the state. The figure shown assumes the threshold is met. With an Employer of Record the headcount that legally counts may be the provider's, not yours.
Not included in the total
- • Supplemental assessment: Delaware adds a supplemental assessment to every employer rate at a percentage set each year by the balance of the unemployment trust fund, so it cannot be quoted in advance.
Workers' compensation depends on the occupation class code, the payroll and the insurer or state fund, so it is a conditional, occupation-dependent cost and is not included in this estimate. Local employer taxes may apply depending on the work location.
What changes in Delaware?
Social Security, Medicare and federal unemployment tax are identical in every state and come to $4,632 on the $100,000 example. What Delaware adds on top is $625, made up of the lines below.
- State unemployment insurance: 1% of the first $14,500, $145 a year.
- State paid leave: 0.8% of all pay, assuming 10 or more staff in the state, $480 a year.
- Minimum wage: $15.00. This does not change the employer tax, but it sets the floor for the salary you can enter above.
Federal floor and Delaware charges, separated
Open a line to see what makes it up and the source behind it, on the $60,000 salary above.
The same employee at other salaries
| Salary | Federal | Delaware | Total employer taxes | Share of salary |
|---|---|---|---|---|
| $30,000 | $2,337 | $385 | $2,722 | 9.1% |
| $60,000 | $4,632 | $625 | $5,257 | 8.8% |
| $100,000 | $7,692 | $945 | $8,637 | 8.6% |
| $150,000 | $11,517 | $1,345 | $12,862 | 8.6% |
| $250,000 | $15,106 | $2,145 | $17,251 | 6.9% |
The share of salary falls as pay rises because unemployment tax stops once the wage base is reached, while Medicare keeps running on every dollar.
The federal floor, identical in every state
- Social security
- 6.2% on the first $184,500 of pay
- Medicare
- 1.45% with no cap (a further 0.9% is employee-paid above $200,000)
- Federal unemployment
- 6.0% gross, 0.6% after the full state credit, on the first $7,000
Source: IRS Publication 15 (2026) and the Social Security Administration. Reviewed 2026-09-05. State figures: Delaware Division of Unemployment Insurance; Delaware Paid Leave employer guide, reviewed 2026-09-06. This page is general information, not legal or tax advice. See our methodology.
Where these figures come from
Each line says who published the figure and how firm it is. We never blend an official figure with an estimate.
| Figure | Published by | Kind of source | How firm |
|---|---|---|---|
| Unemployment wage base and rate | Delaware Code Online, Title 19 Chapter 33 | Written into law | Set out in the law itself |
| Employer paid leave | Delaware Department of Labor | Written into law | Confirmed on the official page |
| Minimum wage | Delaware Code Online, Title 19 Chapter 33 | Written into law | Confirmed on the official page |
| Federal payroll taxes | IRS Publication 15 (2026) and the Social Security Administration | Official government figures | Confirmed on the official page |
Unemployment wage base and rate
Employer paid leave
Minimum wage
Supplemental assessment
Hiring in Delaware through a provider
The taxes above are the same whichever provider you use. What differs is the monthly fee and whether the provider is already registered in Delaware.
Other states we cover in detail
Compare other South states
Same US Census region as Delaware.
States with employer-funded leave programmes
These states charge the employer directly for paid family leave or disability insurance.
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $5,257 a year, of which $4,632 is federal and $625 is charged by Delaware. Provider fees, benefits and workers compensation sit on top of that.
Delaware charges a new employer 1% on the first $14,500 of each employee's pay.
Delaware Paid Leave 0.8% in total; the employer funds it and may recover up to half from the employee. Under 10 staff exempt, 10 to 24 staff parental leave only.
$15.00. A county or city inside the state can set a higher floor, so check the local rate for the exact work location before you set pay.
Yes. Most international providers hold registrations in all 50 states, but registration and the first payroll run in a new state can take a couple of weeks, so confirm the provider is already set up in Delaware before signing.