Delaware Payroll Tax Registration

If you are an employer in Delaware who has recently hired an employee, you will need to register for payroll tax with the Delaware Division of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit payroll taxes for your employees.

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.

Delaware Withholding Tax Setup for LLC, LLP, Corporation

Every employer who maintains an office or conducts business in Delaware, and 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 for LLC, LLP, Corporation

Employers who pay wages of $1,500 or more during any calendar quarter or have at least one employee for some portion of a day in each of 20 different calendar weeks during the current or prior calendar year must register with the Delaware Department of Labor for an Unemployment Insurance account. Note: During the application process, 501(c)(3) nonprofits have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Delaware Department of Labor Division of Unemployment Insurance fund for benefits paid to terminated employees.

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.

Delaware's Payroll Registration Agencies

• Delaware Department of Labor
• Delaware Division of Revenue