Question 1

What is the Delaware SUTA rate for new employers in 2026?

Accepted Answer

New employers in Delaware pay 1% state unemployment tax on the first $14,500.00 of each employee's wages. 2026 Schedule B; a separate 0.2% operations and technology assessment is billed separately. Established employers receive an annual rate notice based on their history.

Question 2

What is the Delaware unemployment tax wage base for 2026?

Accepted Answer

Delaware taxes the first $14,500.00 of each employee's wages for unemployment insurance. Up from $12,500 in 2025. Wages above that amount are not subject to SUTA.

Question 3

How much does it cost to hire an employee in Delaware?

Accepted Answer

Using a typical scenario — a $60,000 salary, Delaware's new employer SUTA rate, office workers' comp, $500/month health insurance and a 3% retirement match — the total annual cost comes to about $72,967.00, or 1.22 times the salary. Use the calculator above with your own numbers.

Question 4

Does Delaware have paid family leave contributions?

Accepted Answer

Yes, Delaware has a paid family and medical leave program. The employer contribution rate is 0.4%.

Question 5

Do employers in Delaware pay state income tax on employee wages?

Accepted Answer

Delaware has a state income tax on wages, but it is withheld from the employee's pay — it is not an employer cost. Employers are responsible for withholding and remitting it correctly.

Wages	$60,000.00
Social Security (6.2%)	$3,720.00
Medicare (1.45%)	$870.00
FUTA (federal unemployment)	$42.00
State unemployment (SUTA)	$145.00
Paid family leave	$240.00
Workers' comp	$150.00
Total annual cost	$65,167.00

New employer SUTA rate	1%2026 Schedule B; a separate 0.2% operations and technology assessment is billed separately.
Experienced employer SUTA range	0.4% – 5.4%
SUTA taxable wage base	$14,500.00Up from $12,500 in 2025.
Max SUTA per employee per year	$145.00
Paid family/medical leave program	Yes — employer rate 0.4%
State income tax on wages	Yes — employers withhold; not an employer cost
State minimum wage	$15.00/hour
Source	Delaware unemployment insurance agencyVerified 2026-10-11

State	New employer rate	Wage base	Max SUTA per employee
Delaware	1%	$14,500.00	$145.00
Pennsylvania	3.822%	$10,000.00	$382.20
New Jersey	2.8%	$44,800.00	$1,254.40
Maryland	Varies	$8,500.00	Varies

Delaware Employee Cost Calculator (2026)

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