Delaware State Tax Information


Delaware Minimum Wages
Effective 06/01/15Effective 10/01/19Effective 01/01/24
Minimum Wage:$8.25$9.25$13.25
Minimum Cash Wage(Tipped Employee):$2.23$2.23$2.23
Maximum Tip Credit:$6.02$7.02$11.02
Youth Minimum Wage:$8.75

Delaware State Income Tax
Wage Withholding:Table
Supplemental Wage/Bonus Rate:No provision

Delaware Unemployment Insurance
Maximum 2024 Taxable Earnings:$10,500
(Unchanged from 2023)
Employee 2024 Deduction:None
Employer 2024 Tax Rates:0.3-6.5%
(Includes a 0.2% supplemental assessment rate)
Standard 2024 New Employer Rate:1.52%
Voluntary Contribution Permitted:No

Delaware Disability Insurance
Employee Deduction:None

Delaware State Agencies web sites: