Register in Delaware
Delaware tax agencies
- Delaware Division of Revenue - income tax withholding
- Delaware Department of Labor - unemployment tax
- Wilmington Account Number (where applicable) - local taxes
Set up an existing company
If you've run payroll in Delaware in the past, you can find your account number on notices received from the Delaware Division of Revenue, such as the Withholding Tax Return (Form W1), or by calling the agency at (302) 577-8779.
Businesses that have run payroll in Delaware in the past can find their account number on any notice received from the the Department of Labor such as the Quarterly Tax Report or Notice of Assessment Rate. You can also call the agency at (302) 761-8482 to obtain your number.
UI Earned Rate: The DE Unemployment Insurance (UI) Earned Rate appears on the Form UC-12 that you receive from the Delaware Dept. of Labor. This tax can range from 0.3%–8.2%, and it has a wage base of $16,500 in 2018. If you’re unsure, verify your rate by calling the agency at (302) 761-8484.
Register a new company
Register with the Delaware Division of Revenue to obtain your withholding account number and UC Employer account number. Click on the link at the bottom of the page that says Initial Registration and New License. Please keep this time frame in mind when planning your first Delaware payroll. If you have any questions about the application, call the agency at (302) 577-8779.
The new employer unemployment tax rate is generally 1.6%, or 2.9%–8.1% for construction companies. If you’re unsure, verify your rate by calling the agency at (302) 761-8484.
City of Wilmington tax
The Wilmington Account Number is a unique account number that businesses operating within Wilmington need to have in order to file the City's Earned Income Tax and Head Tax.
New employers in the City of Wilmington will need to register with the city by completing this form and mailing it to the address on the form to receive your Wilmington Account Number. You should receive your number in 5-10 business day when registering by mail, or same day when registering in person.
If you already have or believe you already have the Wilmington Account Number, you can call the agency at (302) 576-2415 to obtain it. If your business has an older 6 digit number, you can add two zeros at the beginning to input it into your Gusto account.