Employer payroll taxes in Delaware for 2026
On top of each paycheck, a Delaware employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,917.95 a year, so the employee costs $64,917.95.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Delaware unemployment (SUTA) | 1.31% for new employers | First $14,500 |
| DE paid leave | 0.4% | First $184,500 |
| DE paid leave (parental only) | 0.16% | First $184,500 |
Delaware unemployment tax (SUTA)
Delaware employers pay state unemployment tax on the first $14,500 of each employee's wages in 2026. A new employer starts at 1.31%, and experienced employers pay from 0.61% to 5.71% depending on their layoff history.
New employers pay a 1% base rate plus the 0.2% operations assessment and 0.11% training tax, 1.31% in all.
Delaware paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| DE paid leave | 0.4% | First $184,500 | Employers with 25 or more employees |
| DE paid leave (parental only) | 0.16% | First $184,500 | Employers with 10 or more employees |
What an employee costs in Delaware
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,574.95 | $32,575 | 8.6% | $25,177 |
| $40,000 | $3,355.95 | $43,356 | 8.4% | $32,617 |
| $50,000 | $4,136.95 | $54,137 | 8.3% | $40,057 |
| $60,000 | $4,917.95 | $64,918 | 8.2% | $47,497 |
| $75,000 | $6,089.45 | $81,089 | 8.1% | $57,684 |
| $100,000 | $8,041.95 | $108,042 | 8% | $73,521 |
| $125,000 | $9,994.45 | $134,994 | 8% | $89,295 |
| $150,000 | $11,946.95 | $161,947 | 8% | $104,632 |
Withholding from Delaware paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Delaware income tax, along with DE paid leave. Employees checking their own pay can use the Delaware paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Delaware employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Delaware, Maryland has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Delaware | $285.95 | $4,917.95 | $64,918 |
| Maryland payroll calculator | $221.00 | $4,853.00 | $64,853 |
| New Jersey payroll calculator | $1,478.40 | $6,110.40 | $66,110 |
| Pennsylvania payroll calculator | $382.20 | $5,014.20 | $65,014 |
Sources
Delaware unemployment and program rates come from the state's own 2026 figures: labor.delaware.gov, labor.delaware.gov, news.delaware.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.