How do I register for Delaware payroll taxes?

Registering for Delaware Payroll Tax Account Numbers

Delaware requires employers to register with the Division of Revenue and Division of Unemployment Insurance. You can register for both online.

Division of Revenue Account Number

• Register online
• Formats: 9-99-9999999-999, 9-999999999-999
• To find an existing account number, call: (302) 577-8779

Division of Unemployment Insurance Account Number

• Register online
• Formats: 99999, 99999-9
• To find an existing account number, call: (302) 761-8001

Delaware Payroll Taxes

Payroll Tax Rates

The Division of Unemployment Insurance will assign you an unemployment insurance tax rate, typically between 0.3% and 8.2%. New employers generally have an initial rate of 1.5%. There is also a fixed Training Tax rate.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Division of Revenue will assign your withholding deposit schedule, based on your accumulated withholding during the lookback period. The lookback period is the 12-month period ending on June 30 of the previous year. You may be required to deposit taxes on a quarterly, monthly, or eighth-monthly basis.