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 3 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 Unemployment Insurance Setup for LLP, Corporation, LLC

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 Withholding Tax Setup for Corporation, LLC, LLP

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 Paid Family and Medical Leave for LLP, LLC, Corporation

Employers with 10 or more employees in Delaware must register for the state's paid family and medical leave program, known as "Paid Leave," with the Department of Labor. Employers with 10 to 24 employees are required to contribute only to parental leave, while those with 25 or more employees must contribute to parental, medical, and family caregiver/qualified exigency leave. Note: Employers may require employees to cover up to 50% of the total contributions for paid leave. Employers with seasonal operations that shut down for a month or more are exempt. For 2025, the Paid Leave contribution rates are 0.32% for Parental Leave, 0.40% for Medical Leave, and 0.08% for Family Caregiver/Qualified Exigency Leave.

1. Create or Log in to My Delaware Account
   

   Create a My Delaware online account if you don’t already have one. If you already have an account, log in.

2. Complete Identity Proofing
   

   Once logged in to your My Delaware account, click the "Identity Proofing" tile and complete the requested steps. Once your identity proofing has processed, you will receive a "cleared" email from the Department of Labor.

3. Register for LaborFirst
   

   After completing identity proofing, refresh your browser and click the "LaborFirst" tile to start the Delaware Paid Leave registration.

Delaware's Payroll Registration Agencies

• Delaware Department of Labor
• Delaware Division of Revenue