Delaware employer payroll tax calculator 2026
Hiring in Delaware? New Delaware employers pay 1.2% state unemployment tax on the first $14,500 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $4,806 a year in employer payroll taxes — $174.00 of it to Delaware.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (1.2% on $14,500.00) | $174.00 |
| Employer payroll taxes | $4,806.00 |
| Total cost before benefits | $64,806.00 |
Per two-week payroll: $2,492.54. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Delaware unemployment tax (SUTA) for new employers
New employers, construction included, pay 1.0% for 2026 plus the 0.2% assessment every employer pays. The rate is 1.0% new-employer rate + 0.2% Operations and Technology assessment.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Delaware on time and FUTA is 0.6% on the first $7,000. If Delaware ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Delaware payroll programs
- Delaware Paid Leave, employer share: 0.8% of wages at 25+ employees (0.32% parental leave only at 10–24); employers may deduct up to half from employees, so the employer pays at least half. Employers with 1–9 employees are exempt.
What an employee costs in Delaware
| Salary | Federal employer taxes | Delaware employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $174.00 | $43,276.00 | 8.2% |
| $60,000 | $4,632.00 | $174.00 | $64,806.00 | 8.0% |
| $100,000 | $7,692.00 | $174.00 | $107,866.00 | 7.9% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Delaware?
About $43,276 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $174.00 of Delaware employer taxes, before benefits. That's $1,664.46 per two-week payroll.
How much does a $60,000 employee cost in Delaware?
About $64,806 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $174.00 of Delaware employer taxes, before benefits. That's $2,492.54 per two-week payroll.
How much does a $100,000 employee cost in Delaware?
About $107,866 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $174.00 of Delaware employer taxes, before benefits. That's $4,148.69 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,503 a year taken out of pay — federal income tax, their own Social Security and Medicare and Delaware taxes — and takes home $47,497 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,806.00 of employer taxes. See the employee's side line by line in the Delaware paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Delaware figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Delaware DOL — Unemployment insurance employer services (rate table) — 2026 new employer rate 1.0%, wage base $14,500 (checked 2026-09-28)
- Delaware Code Title 19 §3348 — assessment rate years 2025 and 2026: average employer, industry and construction rates 1.0%
- Delaware News — 2025 UI tax schedules — all employers pay the supplemental Operations and Technology Assessment of 0.2%
- Delaware DOL — Employers and TPAs guide to Delaware Paid Leave — parental 0.32% + medical 0.40% + family caregiver 0.08% = 0.8%; employers can require employees to pay up to 50%
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Delaware SUTA rate for new employers?
1.2% in 2026 (1.0% new-employer rate + 0.2% Operations and Technology assessment), on the first $14,500 of each employee's wages. New employers, construction included, pay 1.0% for 2026 plus the 0.2% assessment every employer pays.
What is the Delaware unemployment tax wage base for 2026?
$14,500 per employee per year.
How much does it cost to employ someone for $60,000 in Delaware?
About $64,806 a year before benefits: $4,632.00 of federal employer taxes and $174.00 for Delaware, at the new-employer rate with 5 employees.