Wilmington, DE Payroll Tax Registration

Mar 25, 2026

If you are an employer in Wilmington, Delaware, it is important to be aware of the local payroll tax requirements for businesses operating in the city. These requirements may include registering your business with the city and withholding a certain percentage of your employees' wages for local taxes.

How to Register for Payroll Tax in Wilmington

Wilmington, Delaware Local City Income Tax Setup for LLP, Corporation, LLC

A City Income Tax is imposed on salaries, wages, commissions, and other compensation for any resident of the City of Wilmington regardless of where their work is performed and nonresidents who work within the city limits. Businesses must register with the city if the tax is applicable.

  1. Fill Out a Business License Application

    Download and complete an Application for Earned Income Taxpayer Account.

  2. Submit Your Business License Application

    Mail your completed application to the City of Wilmington Department of Finance.

Documents and Resources

Wilmington, DE Payroll Registration Agencies

Use Mosey to register for payroll accounts in Wilmington.

Register for payroll taxes with the state of Delaware

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

Washington State's Break Laws & Staying Compliant

Failing to provide proper breaks in Washington State can cost a business thousands in fines—or worse. Though these labor laws can be complex and confusing, they’re essential for maintaining compliance, ensuring worker well-being, and maximizing productivity. Break requirements aren’t just recommendations to employers—they’re legal obligations employers must follow daily. That’s why Washington’s Department of Labor & Industries actively enforces these regulations, protecting workers and businesses by keeping the workplace safe, productive, and efficient.

Paul Boynton | Mar 11, 2025

What Is a Sales Tax Permit? State Requirements 2024

Running a business involves plenty of overhead costs. Some required costs bypass you completely and fall straight into the hands of the customer. Your customers are required to pay sales tax on many of the things that they buy, and you’re required to direct their sales tax payments to the state. Your business must use tax permits to legally complete the process. Thankfully, Mosey can help you maintain sales tax compliance. Let’s learn more about sales tax permits by state.

Gabrielle Sinacola | Jun 1, 2024

How Many Hours Is Part-Time? 2026 Employer Guidelines

Your insurance carrier says 20 hours qualifies employees for coverage. The ACA compliance guidelines use 30 hours as the full-time threshold. Your employee handbook mentions 25 hours. Now you’re staring at three different definitions for the same workforce, wondering which one actually matters when questions about benefits eligibility arise. The answer is all of them. But none of them provides a complete picture. Understanding how many hours is part time becomes critical when you’re managing payroll, taxes, and employee benefits across multiple jurisdictions. Unlike full-time employment standards, part-time work doesn’t have a universal federal definition. That makes classification decisions entirely yours to manage, along with the compliance consequences that follow. This guide breaks down how many hours is part time under various regulations, what thresholds trigger benefits requirements, and how to set defensible policies that work across multiple states.

Paul Boynton | Nov 26, 2025

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.