Delaware Payroll Tax and Registration Guide

Before Beyond can process payroll for employees in Delaware, your business must comply with all state payroll tax requirements. To do that, you’ll need to provide:

  • Your Delaware Employer Identification Number and any required local/state tax IDs
  • State-assigned tax rates, which vary depending on your business profile
  • Third Party Access (TPA) and Power of Attorney documentation, so Beyond can file and remit taxes on your behalf

 

It’s your responsibility to keep this information accurate and up to date. Missing or incorrect tax details may lead to delays or penalties, and Beyond cannot be held liable for any resulting issues.

Keep in mind that each state has different tax requirements. If you employ workers in more than one state, you’ll need to set up separate tax accounts and provide documentation for each.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Understand what you need to provide and what tax-related tasks Beyond takes care of for Delaware employers

What Beyond Needs from You

All Delaware Employers

Task

Purpose

Register with the Delaware Division of Revenue

Required to withhold and pay state income taxes

Register with the Delaware Department of Labor

Enables unemployment insurance contributions

Provide your Delaware Withholding Tax ID and deposit schedule

Issued by the Division of Revenue

Approve Beyond’s TPA access to tax accounts

Allows Beyond to submit filings on your behalf

Submit your Delaware Unemployment Insurance (SUI) Account Number

6-digit number issued by the Department of Labor

Provide your SUI Tax Rate

Issued annually for each employer

Provide your Delaware Paid Leave (PFML) Account ID

8-digit ID for paid family and medical leave reporting

What Beyond handles for Delaware employers

Income Tax Withholding

  • Form W1A 9301

    Delaware Monthly Withholding Tax Return
    • Filed Monthly

  • Form W1 9301

    Withholding Tax Return Submission
    • Filed Monthly

  • Form W-1Q 9701

    Quarterly Withholding Tax Report
    • Filed Quarterly

  • Form W3A 9801

    Eighth-Month Annual Reconciliation of Delaware Income Tax Withheld
    • Filed Annually

  • Form W3 9801

    Annual Reconciliation of Withheld Delaware Income Tax
    • Filed Annually

  • State W-2

    Employee Wage and Tax Statement
    • Filed Annually

City of Wilmington Withholding

  • Form WCWT-1

    Earned Income Tax Return
    • Filed Monthly or Quarterly

Unemployment Insurance Contributions

  • Form UC-8

    Delaware Quarterly UI Tax Report
    • Filed Quarterly

  • Form UC-8A

    Quarterly Payroll Wage Report
    • Filed Quarterly

Paid Family Leave

  • Form PFL30

    Delaware Paid Family Leave Annual Report
    • Filed Annually

New Hire Reporting

  • Delaware New Hire Report

    Notification of Newly Hired Employees
    • Submitted as Required

Where to Find Your Tax Account Info

Withholding Tax Account Number

Existing Employers

Your Withholding Tax Account Number can be found on state-issued tax notices. If you’re unable to locate it, contact the Delaware Division of Revenue at (302) 577-8779.

New Employers

Register with the Delaware Division of Revenue via the One Stop portal.
You’ll be able to:

  • Complete your tax registration
  • Print a temporary license (valid for 60 days)
  • Receive a permanent license in about 10 business days

Unemployment Insurance Account Number and Tax Rate

Existing Employers

Locate your Unemployment Insurance Account Number and SUI Rate on:

  • The Quarterly Tax Report
  • The Notice of Assessment Rate
  • Or the Tax Rate Notice (top-right corner)

 

If you need assistance, call the Delaware Department of Labor at (302) 761-8484.

New Employers

Register through the Delaware One Stop portal.

If your business is based outside of Delaware but employs people who work in the state, you’ll still need to register.

New employers (non-construction) typically start with a 1.2% SUI rate on the first $12,500 in wages per employee.

Delaware Paid Leave (PFML) ID

Existing Employers

Log into your account at the Delaware LaborFirst Employer Portal to find your PFML ID.

New Employers

Register at the Delaware LaborFirst Portal, using your MyDelaware login.
You’ll be able to register for both:

  • Paid Family and Medical Leave
  • Unemployment Insurance

 

Need help? Follow the LaborFirst Registration Guide.

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.