Delaware

$15.00 / hour

"(5) Not less than $15.00 per hour effective January 1, 2025." (19 Del. C. § 902(a)); upon the establishment of a federal minimum wage in excess of the state minimum wage, the minimum wage in this State follows it.

Effective

2025-01-01

Checked

2026-08-09

In Delaware, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).

Checked

2026-08-08

An employer may not misclassify a worker as an independent contractor for purposes of avoiding wage, tax, or workers' compensation obligations under Title 19.

Checked

2026-08-10

Every employer shall pay all wages due on regular paydays designated in advance, at least once during each calendar month. Wages are due within 7 days from the close of the pay period, and if the regular payday falls on a nonwork day, payment must be made on the preceding workday.

Checked

2026-08-10

When an employee quits, resigns, is discharged, suspended, or laid off, earned wages are due on the later of the next date wages would be paid through the last day worked under the regular pay cycle or 3 business days after the last day worked. Payment must use the usual pay channels or, if requested, mail.

Checked

2026-08-10

Every employer of over 3 employees must furnish at payment a statement on the check, separate slip, or in a retainable electronic form showing wages due, the pay period, and total deductions separately specified; for an hourly employee it must also show total hours for the pay period.

Checked

2026-08-10

No employer may withhold or divert wages unless required or empowered by state or federal law, for medical, surgical or hospital care without financial benefit to the employer and clearly recorded in the employer's books, or under the employee's signed authorization for a lawful purpose accruing to the employee's benefit.

Checked

2026-08-10

Wages must be paid in lawful money of the United States or checks for which suitable arrangements are made for cashing the full amount at a bank or other business convenient to the place of employment. Upon an employee's written request, wages may be paid by credit to a bank account designated by the employee.

Checked

2026-08-10

An employer must allow an unpaid meal break of at least 30 consecutive minutes when an employee works 7 1/2 or more consecutive hours. The break must occur after the first 2 hours of work and before the last 2 hours, subject to statutory exceptions and exemptions.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer that is party to an agreement to pay or provide benefits or wage supplements must pay the amounts necessary to provide them within 30 days after payment is required; benefits or wage supplements include reimbursement for expenses.

Checked

2026-08-10

Delaware wages include salaries, vacation allowances, bonuses, commissions, and earned severance pay. A commission paid as supplemental wages with regular wages is combined with regular wages for withholding; when paid separately, the annualized supplemental-wage difference method applies.

Checked

2026-08-10

Delaware wages include salaries, vacation allowances, bonuses, commissions, and earned severance pay. A bonus paid as supplemental wages with regular wages is combined with regular wages for withholding; when paid separately, the annualized supplemental-wage difference method applies.

Checked

2026-08-10

An employer that is party to an agreement to pay or provide benefits or wage supplements must pay the amounts necessary to provide them within 30 days after payment is required; benefits or wage supplements include separation pay.

Checked

2026-08-10

An employer that is party to an agreement to pay or provide benefits or wage supplements must pay the amounts necessary to provide them within 30 days after payment is required; benefits or wage supplements include holiday pay.

Checked

2026-08-10

Public works contracts exceeding $500,000 for new construction or $45,000 for alteration, repair, renovation, rehabilitation, demolition, or reconstruction must state Delaware prevailing wages. Covered mechanics and laborers must be paid unconditionally at least weekly at not less than the specified rates, the wage scale must be posted at the site, and sworn payroll information must be furnished weekly.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general paid sick leave requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

0.8%

Beginning January 1, 2025, covered employers remit Paid Leave contributions quarterly or more frequently. For 2025 and 2026 the rates are 0.4% of wages for medical leave, 0.08% for family caregiving leave, and 0.32% for parental leave; no more than 50% of each required contribution may be deducted from employee wages. Employers with 10 to 24 employees are subject only to parental leave, employers with 25 or more to all three, and employers with fewer than 10 are excluded unless they opt in.

Effective

2025-01-01

Checked

2026-08-10

An employer shall not deprive an employee of employment, or threaten or otherwise coerce the employee with respect to employment, because the employee receives a jury summons, responds to it, serves as a juror, or attends court for prospective jury service.

Checked

2026-08-10

Every employer maintaining an office or transacting business in Delaware and paying Delaware-taxable wages or remuneration to residents or nonresidents that are subject to federal withholding must withhold an amount substantially equivalent to the employee's estimated Delaware tax.

Checked

2026-08-10

Obtain from each employee a signed Federal Form W-4, W-4A, Delaware Form SD/W4A, or W-4NR at the time of employment, and withhold from each compensation payment according to the employee's exemption certificate and applicable withholding tables or an approved formula.

Checked

2026-08-10

If supplemental wages such as bonuses, commissions, overtime, back pay, or nondeductible moving-expense reimbursements are paid with regular wages, withhold as if the total were one regular wage payment. If paid separately, annualize regular wages, compute tax, add the supplemental wage to the annualized amount, recompute tax, and withhold the difference.

Checked

2026-08-10

A nonresident's compensation is subject to Delaware withholding to the extent it is for personal services performed in Delaware. Delaware residents working in another state are not required to have Delaware tax withheld by an employer primarily doing business outside Delaware, although optional withholding may follow the work-state withholding. Delaware has no reciprocal agreements with other states for nonresident employee wages.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1% · wage base $14,500

Taxable wage base: $14,500 per employee per year. Experience-rated employer rates: 0.40% to 5.40%. New employer rate: 1%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Delaware requires all employers with one or more employees to carry Workers’ Compensation insurance. Coverage must begin before any employee starts work. Employers may not charge an employee any portion of the premium or expense of carrying workers’ compensation insurance (Delaware Department of Labor, Workers Compensation, Insurance Requirement).

Checked

2026-08-10

Lookback withholding of $6,020 or less remits quarterly, $6,020.01 through $33,460 remits monthly, and $33,460.01 or more remits eighth-monthly; agents with no prior withholding record file monthly. Monthly Form W-1 is due by the 15th of the following month, quarterly Form W-1Q by the last day of the following month, and eighth-monthly Form W-1A within 3 days excluding weekends and state holidays after the period end.

Checked

2026-08-10

Every employer required to deduct and withhold tax must file a withholding tax return and pay the full amount withheld. Monthly filers use Form W-1 by the 15th of the following month, quarterly filers use Form W-1Q by the last day of the month following the quarter, and eighth-monthly filers use Form W-1A within 3 days excluding weekends and state holidays after each period end.

Checked

2026-08-10

Delaware W-2 due dates are the same as the federal due dates. Form WTH-REC must be filed for each EIN under which Delaware withholding was reported on W-2 forms and is due January 31, or the next business day, for W-2 withholding under that EIN.

Checked

2026-08-10

Every employer required to withhold Delaware income tax must report new employees to the Division of Child Support Services within 20 days of hire. The report must include the employee's name, address, Social Security number, date and state of hire and the employer's name, address, and FEIN.

Checked

2026-08-10

Upon receipt of a child-support income withholding order, the employer must deduct the specified sum and, at or before the employee is paid, send payment as directed. Withholding may not be delayed more than 7 days after the first payday following receipt. An employer with 50 or more employees sending payments to DCSS must remit by electronic funds transfer and electronic data interchange.

Checked

2026-08-10

No employee may be paid at a rate less than an employee of the opposite sex in the same establishment for equal work requiring equal skill, effort and responsibility under similar working conditions, except for a seniority system, merit system, production measure, or another factor other than sex.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

It is unlawful for an employer or its agent to screen applicants based on compensation history or seek an applicant's compensation history from the applicant or a current or former employer. Compensation expectations may be discussed without requesting history, and history may be sought after an offer with compensation terms is extended and accepted solely to confirm it.

Checked

2026-08-10

An employer may not employ an individual without reporting the employment and paying applicable taxes and fees, fail to properly withhold state and federal taxes, fail to forward withheld money within 7 days of the applicable pay period, pay less than minimum wage, or misclassify a worker to avoid wage, tax, or workers' compensation obligations.

Checked

2026-08-10

Required posters must be placed where employees can easily see them, such as a break room, near time clocks, or another common area, and must be accessible to all employees during normal working hours. A hidden or restricted location does not satisfy the requirement.

Checked

2026-08-10

A minor may not work unless the employer possesses a verified and validated employment certificate and keeps it on file. A minor under 14 may not be employed. A minor under 16 may work no more than 4 hours on a school day, 8 hours on a nonschool day, 18 hours in a school week, 40 hours in a nonschool week, or 6 days in a week, and generally not before 7 a.m. or after 7 p.m.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer hiring one or more employees in Delaware must file Form UC-1 to determine unemployment-compensation liability, register with the Division of Workers' Compensation, and register a withholding account with the Division of Revenue. Delaware One Stop supports all three registrations.

Checked

2026-08-10

Every employer of over 3 employees must make, keep and preserve for not less than 3 years the records specified in the chapter, including wage and hour records, at the premises, place of employment, or one or more central recordkeeping offices.

Checked

2026-08-10

10%

A violation of the wage-payment chapter is subject to a civil penalty of not less than $1,000 and not more than $5,000 for each violation. Without reasonable grounds for dispute, unpaid wages also produce liquidated damages equal to the lower of 10% of unpaid wages for each continuing day other than Sunday and legal holidays or the amount of unpaid wages.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in Delaware, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Delaware's official publisher, linked here, is where to confirm.

Checked

2026-08-16