Delaware paychecks in 2026: what changed

Delaware's income tax table and the $15.00 minimum wage are unchanged in 2026. Delaware Paid Leave benefits opened on January 1, 2026.

The changes

• New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
• Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
• Tips and overtime deductions for 2025–2028 — see below.
• Top income tax rate: 6.6% on taxable income over $60,000.
• Standard deduction: $3,250 single, $6,500 married filing jointly; $110 credit per exemption.
• Delaware Paid Leave: 0.8% of wages, up to 0.4% from you, on pay up to $184,500.
• Minimum wage: $15.00; tipped cash wage $2.23.

Tips and overtime in 2026

New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).

These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.

Work out your 2026 Delaware paycheck →

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Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
• Social Security Administration — 2026 wage base of $184,500
• IRS — tips and overtime deductions
• Delaware Division of Revenue — Employer's Guide (Withholding Regulations and Employer's Duties) — annualized formula: standard deduction $3,250 single / $6,500 joint / $3,250 separate; $110 credit per exemption; tax table effective Jan. 1, 2025 (0%–6.6%); example $25,000 single, 1 allowance → $722, $13.88 weekly; no form → single, no allowances; page updated Jan. 9, 2026
• Delaware Division of Revenue — Tax rate changes (software developers) — same rate table for 2014 and later; round intermediate results to the penny
• Delaware Division of Revenue — Employers Guide (Withholding Tables) — wage-bracket tables by pay period
• Delaware Division of Revenue — Form DE W-4, Employee's Withholding Allowance Certificate — Single or Married; number of exemptions; additional amount withheld each paycheck; worksheet uses $110 per exemption
• Delaware Division of Revenue — Delaware W-4 FAQ — Delaware-specific W-4 for Delaware withholding, since the federal W-4 no longer has allowances
• Delaware Department of Labor — Delaware Paid Leave — contributions from Jan. 1, 2025; claims from Jan. 1, 2026; 1–9 employees exempt, 10–24 parental leave only, 25+ all coverages; benefit up to 80% of wages, $900 a week
• Delaware Department of Labor — Notice that payroll deductions for Delaware Paid Leave may begin — employers can require employees to pay up to 0.4% of covered wages (0.16% if only parental leave is required); covered wages capped at the Social Security maximum
• Delaware Department of Labor — Employers & TPAs Guide to Delaware Paid Leave — 0.8% total: parental 0.32%, medical 0.40%, family caregiver 0.08%; employees pay up to 50%; FICA wages earned in Delaware
• Delaware Department of Labor — How Delaware Paid Leave works (FAQs) — rates guaranteed through 2026 at 0.8% of wages
• Social Security Administration — Contribution and benefit base — $184,500 for 2026
• Wilmington City Council — City of Wilmington Tax Rates, Fiscal Year 2025 — wage tax 1.25% of gross earned income of city residents and of non-residents working in the city
• City of Wilmington — City Wage & Net Profits Taxes — earned income tax regulations, refunds for non-resident work outside the city
• Delaware Code Title 19, Chapter 9 — Minimum wage (§ 902) — $15.00 effective January 1, 2025; tipped employees (over $30 a month in tips) at least $2.23 an hour
• U.S. Department of Labor — Minimum wages for tipped employees — Delaware: $15.00 combined, $12.77 tip credit, $2.23 cash wage; tipped means more than $30 a month
• U.S. Department of Labor — State minimum wage laws — Delaware $15.00; premium pay after 40 hours a week
• Delaware Code Title 19, Chapter 11 — Wage Payment and Collection — § 1102 paid at least monthly, within 7 days of the end of the pay period; § 1103 final pay by the later of the next regular payday or 3 business days, liquidated damages 10% a day up to the unpaid wages; § 1112 civil penalties $1,000–$5,000; § 1113 court action, Department of Labor may collect claims