Delaware Payroll Tax Registration

Withholding tax account (Delaware One Stop)

Delaware Division of Revenue

You'll receive:

A Delaware withholding tax account number through Delaware One Stop. There is no registration fee.

Send Unify:

Your Delaware withholding tax account number.

Unemployment insurance account (Form UC-1, same One Stop registration)

Delaware Department of Labor, Division of Unemployment Insurance

You'll receive:

A 6-digit employer account number (XXXXX-X) and a 1.0% new-employer rate on the first $14,500 of wages, plus a small training tax billed with your UI account.

Send Unify:

Your employer account number and your rate notice.

File no later than 20 days after your first day of business. A single One Stop registration covers both withholding and unemployment.

Delaware Paid Leave (LaborFirst)

Delaware Department of Labor, Division of Paid Leave

You'll receive:

A Delaware LaborFirst account if you have 10 or more Delaware employees: 0.32% for parental leave only (10 to 24 employees) or 0.8% for full coverage (25 or more), with up to half payable by employees.

Send Unify:

Your Delaware Paid Leave registration details.

Employers with 9 or fewer employees are exempt. Contributions began January 1, 2025.