Wilmington, DE Payroll Tax Registration

Nov 13, 2025

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.

Telehealth Worker Classification: Risks, Consequences, and Tips

The telehealth boom isn’t slowing down. But with rapid growth comes a critical challenge many companies overlook—telehealth worker classification. Get it wrong, and you’re facing more than just paperwork headaches. Companies could see serious fines, legal battles, and damaged reputations that can sink even the most promising healthcare venture. This isn’t just another compliance checkbox. Worker misclassification can trigger penalties reaching tens of thousands per worker. It can spark class-action lawsuits and multi-state audits. Worst of all, it can destroy the trust you’ve built with both patients and professionals. Today, we’re breaking down everything you need to know about classification risks, consequences, and smart solutions that work.

Paul Boynton | Jul 31, 2025

What Is PTO (Paid Time Off): A Guide for Employers

Paid time off (PTO) is a progressive policy implemented by businesses to provide employees with a bank of hours that the employee can use to take paid leave from work. This includes time off for various reasons, such as vacation days, sick days, personal time, and sometimes even holidays. PTO is considered an essential part of an employee’s benefits package, offering a lump sum of time based on certain criteria like the number of hours worked or seniority, which employees can use at their discretion.

Kaitlin Edwards | Mar 10, 2024

HR Compliance, AI Regulations and the “One Big Beautiful Bill”

HR leaders face a potential tectonic shift in AI regulations. A provision in the federal budget bill could freeze all state AI regulations for ten years. What does that mean for HR professionals? For the C-suite? Ultimately, whether the bill passes in its current form, without the AI provision, or never advances past the Senate, one thing is clear: AI will present significant regulatory hurdles to HR at some point in the not-so-distant future, and the time to prepare is now.

Paul Boynton | Jun 5, 2025

Ready to get started?

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