Delaware Payroll Tax Registration

As an employer in Delaware, it is important to understand the process of payroll tax registration. This involves registering with the Delaware Division of Revenue to fulfill your tax obligations related to your employees' wages and salaries.

How Delaware Payroll Registration Works

There are 2 payroll tax setup tasks you may need to complete in Delaware to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Delaware agencies or use Mosey to do it.

Use Mosey to register for payroll tax in Delaware.

Delaware Withholding Tax Setup

Every employer who: (1) Maintains an office or conducts business in Delaware, and (2) Makes payments of wages to residents or non-residents taxable in Delaware and subject to withholding, must withhold and remit income tax from the employee’s wages. Employers subject to withholding tax must register with the Department of Revenue for a withholding account.

  1. Register for a Withholding Tax Account

    Create an account to complete the Combined Registration Application (Form CRA) online via OneStop. After that, click the "Withholding" link or "Get Started" button under that link, then press the "Register a withholding account" button.

  2. Configure Payroll with Your Withholding Account ID

    Upon receipt, provide your Withholding Tax Account ID to your payroll provider.

Delaware Unemployment Insurance Setup

Employers must register with the Delaware Department of Labor Division of Unemployment Insurance for an Unemployment Insurance account.

  1. Register for an Unemployment Insurance Account

    You can file the Report to Determine Liability (Form UC-1) online by logging into your OneStop account and then clicking the "Hiring" link or the "Get Started" button under the Hiring link. After that, press the "Report hiring now" button to access the form.

  2. Configure Payroll with Unemployment Insurance Information

    Forward your Employer Registration Number and Unemployment Insurance contribution rate to your payroll provider.

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