Delaware New Employer Information

• Your business will need to have an Employer Identification Number (also known as an EIN or FEIN), if you do not already have one.
• The simplest way is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.
• To read more about applying for EINs, read our help article, “Your Step-by-step Guide on How to Apply for EIN”.

• Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS). You can register online for the EFTPS.
• To find out more about EFTPS, please read our article, “What Is EFTPS?”

Delaware new employers can easily apply online using Delaware’s One Stop Business Registration and Licensing System. This portal will allow you to register with the:

• Department of Revenue for state income taxes (SIT)
• Division of Unemployment Insurance for state unemployment insurance (SUI)
• Office of Workers’ Compensation for Workers’ Compensation (WC).

• The Delaware new employer SUTA rate is 1.0% for 2024 for all non-construction and construction industries.
• The Delaware Department of Labor will assign your business an unemployment tax rate every year based on your business and your experience rating.
• To learn more about SUTA please read our article, “What Is SUTA Tax?”

• If your business is within the City of Wilmington, you will need to apply for the Earned Income Taxpayer Account.

• You must have workers’ comp insurance if you have at least 1 employee in Delaware. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Delaware here.
• Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, NEXT Insurance. You can get a free quote with NEXT here.

• Delaware requires that employer with more than 5 employees who have been in business in the state for at least 6 months enroll in Delaware Expanding Access for Retirement and Necessary Savings (Earns), the state-mandated retirement program, or offer a qualifying retirement plan alternative.
• Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with our payroll software. Learn more here.

• Federal law requires you and your employee fill out Form I-9 to verify that they are able to work in the United States. For more information please read, “Form I-9 In a Nutshell”.
• You will need to retain each employee’s completed Form I-9 as long as they work for you. For more information, please read “What Should Be in an Employee File?”

• Have your new employee fill out Form W-4, Employee’s Withholding Certificate. This will be used for both federal and Delaware income taxes.
• For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”

• Delaware employers are to report new hires online with the Delaware State Directory of New Hire Reporting within 20 days of the date of hire or rehire.
• To learn more, read “What Is New Hire Reporting?”

• Delaware’s minimum wage is $13.25 per hour in 2024.
• You need to display the minimum wage poster for your employees where they can read it.

• Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!