Delaware payroll taxes

Delaware state income tax: Progressive rates with a top bracket typically near 6.6%; employers withhold using DE tables and your DE W-4A/DE W-4 info.
FICA (federal): Social Security and Medicare apply to most wages (see the FICA section below).
State Unemployment Insurance (SUI): Employer-paid only. Employees do not pay Delaware UI from wages. Employers pay on wages up to the annual DE taxable wage base at an experience- or industry-based rate.
Paid leave / other payroll programs: If applicable, withhold any employee share of state-mandated paid leave or local wage taxes per current rules.
Local income taxes: Limited—see the “Number of cities…” section below for Wilmington’s wage tax.
Pre-tax deductions: Traditional 401(k), HSA/FSA, and Section 125 premiums can reduce taxable wages where eligible.
Post-tax deductions: Roth 401(k), wage garnishments, union dues, and after-tax benefits reduce take-home after taxes.

How Your Delaware Paycheck Works

Start with gross pay for the period (salary, or hourly rate × hours; include overtime if due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Calculate FICA (Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
Compute federal income tax using IRS methods and your Form W-4 elections.
Compute Delaware state withholding using DE tables and your state withholding certificate.
Apply any local wage tax if you work in a jurisdiction that imposes one (e.g., Wilmington—see table below).
Employer separately pays Delaware SUI (this does not reduce your net pay).
Subtract post-tax deductions to reach net pay.

Delaware unemployment insurance (SUI) — 10-year snapshot

Employees do not pay Delaware UI. Employers pay UI contributions on the state taxable wage base at rates that vary by schedule, experience, and industry.

Year	Employee UI Rate	Employee Pays?	Taxable Wage Base (Employer)	New Employer Rate (typical)	Experienced Rate Range (approx.)
2016	0%	No	$10,500	~2.1%	~0.3%–8%+
2017	0%	No	$10,500	~2.1%	~0.3%–8%+
2018	0%	No	$10,500	~2.1%	~0.3%–8%+
2019	0%	No	$10,500	~2.1%	~0.3%–8%+
2020	0%	No	$10,500	~2.1%	~0.3%–8%+
2021	0%	No	$10,500	~2.1%	~0.3%–8%+
2022	0%	No	$10,500	~2.1%	~0.3%–8%+
2023	0%	No	$10,500	~2.1%	~0.3%–8%+
2024	0%	No	$10,500	~2.1%	~0.3%–8%+
2025	0%	No	$10,500	~2.1%	~0.3%–8%+

Notes: Wage base and rate bands are set annually; employers should use their official rate notice for exact percentages.

Delaware salary threshold

Delaware follows the federal FLSA white-collar exemptions. To classify as exempt, an employee must meet both the current federal salary threshold and the duties tests. If either test is not met, the employee is generally overtime-eligible under federal and Delaware law.

Median Household Income — Delaware (10 years, current dollars)

Nominal (not inflation-adjusted) values to illustrate recent trends. For budgeting and benchmarking, compare against your region and industry.

Year	Median Household Income
2015	$61,200
2016	$62,700
2017	$64,800
2018	$66,400
2019	$70,200
2020	$69,900
2021	$72,800
2022	$76,500
2023	$79,400
2024	$81,300

Delaware Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, applied to wages up to the federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: extra 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Delaware has very limited local wage taxation. Wilmington imposes a city wage tax on earnings for work performed in the city (and on residents’ wages). Most other Delaware municipalities do not levy a local income tax. Always confirm your worksite jurisdiction and employer’s withholding setup to avoid surprises.

Local income tax table (employee wage tax)

City	Local Wage/Income Tax Rate	Notes
Wilmington	~1.25%	Applies to work performed in city; residents also taxed—verify current ordinance/rate.
All other DE cities/towns	None	No local wage tax (standard withholding is federal + state).

Delaware Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× the regular rate after 40 hours in a workweek (no statewide daily overtime rule).
Minimum wage: Scheduled statewide increases culminated at $15.00/hour in 2025; some local contracts or industries may set higher rates.
Pay frequency: Employers must establish regular, posted paydays; weekly or biweekly schedules are common. Final-pay timing depends on the separation scenario.
Breaks/meals: Delaware follows federal standards and state rules; premium pay may apply if required breaks/meals are not provided.

Additional Delaware forms

DE W-4A / DE W-4 — Employee’s Delaware Withholding form(s) for state income tax elections.
WTH / WTH-Q / Annual Reconciliation — Employer Delaware withholding returns and reconciliation filings.
UI Employer Registration & Rate Notice — Division of Unemployment Insurance employer account setup and annual rate assignment.
Required workplace posters — Minimum wage, wage payment, unemployment, and discrimination notices.

FAQs — Delaware Salary Paycheck Calculator

How do I use a Delaware Salary Paycheck Calculator to estimate net pay?

Enter your gross pay and pay frequency, federal W-4 and Delaware withholding details, plus any pre-tax/post-tax deductions. The calculator applies FICA, federal withholding, Delaware state withholding, and any applicable local wage tax (e.g., Wilmington) to produce your estimated take-home pay.

Does Delaware have local income taxes on wages?

Most Delaware municipalities do not. The primary exception is Wilmington, which imposes a wage tax on work performed within the city (and on residents). If you work in Wilmington—even for a non-Wilmington employer—your paycheck may include the city wage tax.

Why doesn’t my Delaware paycheck show a state unemployment deduction?

Delaware UI is funded by employer contributions only. Employees do not pay UI from wages, so there is no UI line on your stub—though your employer’s cost is affected by the state wage base and their assigned rate.

What salary makes me exempt from overtime in Delaware?

Delaware generally uses federal FLSA rules. Exemption requires meeting the current federal salary threshold and the duties tests. If those are not met, overtime is due after 40 hours in a workweek.

How are bonuses and commissions taxed on a Delaware paycheck?

They’re subject to federal withholding (often via IRS supplemental methods), FICA, and Delaware state withholding. If your work is in Wilmington, the city wage tax may also apply. Employer SUI remains an employer expense and does not reduce your net pay.

What Delaware form controls my state withholding amount?

DE W-4A/DE W-4. File or update this to change your state withholding elections—especially after life events (marriage, dependents) or when optimizing withholding for multiple jobs.

How often must I be paid in Delaware?

Employers must keep regular, posted paydays and pay on time. Weekly and biweekly schedules are common; some employers use semimonthly. Final-pay deadlines apply when employment ends.

What’s the current Delaware minimum wage, and does it affect salaried employees?

Delaware’s statewide minimum wage reached $15.00/hour in 2025. Salaried non-exempt employees must still earn at least the equivalent of minimum wage for all hours worked, and overtime must be paid after 40 hours in a week.

Why is my coworker’s take-home pay different when our salaries match?

Withholding depends on W-4 and DE W-4A elections, pre-tax benefits, Roth vs. traditional contributions, local wage taxes (Wilmington), supplemental-wage methods, and any garnishments. These factors can meaningfully change the net even at identical gross pay.

Where can I find official Delaware payroll tables and forms?

Visit the Delaware Division of Revenue for withholding tables/forms, the Division of Unemployment Insurance for employer UI accounts and rates, and the Department of Labor for wage and hour regulations and required posters.

Delaware Salary Paycheck Calculator