Delaware · 2026 and 2027
Delaware employer payroll taxes and employee cost: 1% SUTA on $14,500
In Delaware, a $50,000 employee costs a new employer about $61,916 a year in 2026: 23.8% on top of pay for payroll taxes, unemployment insurance, state leave premiums, workers' comp and health coverage. Change any input to see your own number.
Calculate the cost of an employee in Delaware
Estimates for planning, not tax or legal advice. Rates change and some depend on your business; confirm yours with your state agencies, insurer or payroll provider.
What a Delaware employer pays on top of pay
Every line of the calculator, explained, with the official source of each number.
- Social Security and Medicare
7.65% of pay
The employer matches the employee: 6.2% Social Security on pay up to $184,500 in 2026 ($192,300 in 2027) and 1.45% Medicare on all pay.
per Social Security Administration, as of Jan 1, 2026
- Federal unemployment tax (FUTA)
$42 per employee
6% of the first $7,000 of each employee's pay, less the 5.4% credit for paying Delaware unemployment tax on time.
per Internal Revenue Service, as of Jan 1, 2026
- Delaware unemployment insurance (SUTA)
1% of $14,500
New employers pay 1% on the first $14,500 of each employee's pay in 2026. After two to three years the rate follows your own claims history. The 2027 wage base is $16,500.
per U.S. Department of Labor, Employment and Training Administration, as of Jan 1, 2026; per Delaware Code, Title 19, § 3302, as of Jan 1, 2027
- Delaware Paid Leave (employer's minimum share)
0.16% from 10–24 employees; 0.4% from 25+ employees
Employers with 25 or more employees owe 0.8% and may charge employees up to half (at least 0.4% employer); employers with 10 to 24 owe the 0.32% parental leave rate (at least 0.16% employer). Wages are capped at the Social Security wage base.
per Delaware Department of Labor, as of Jan 1, 2026
- Paid sick leave
No state requirement
Delaware has no statewide paid sick leave requirement among the laws we track; city rules may apply.
- Workers' compensation
$0.97 per $100 of payroll
Index rate for a standard mix of job classes: rank 32 of 51 (1 = highest) and 89% of the national median in the 2024 study. Your premium depends on your job classes and claims history.
per Oregon Department of Consumer and Business Services, as of Jan 1, 2024
- Health insurance (employer share)
$7,339 single / $18,607 family
Average employer contribution per enrolled employee a year at Delaware private-sector employers that offer coverage, 2025 survey.
per Agency for Healthcare Research and Quality (MEPS-IC), as of Jan 1, 2025
- Minimum wage
$15 in 2026, $15 in 2027
Delaware's rate since Jan 1, 2025. No change scheduled for 2027 as of Nov 3, 2026.
per Delaware Department of Labor, as of Jan 1, 2025; per Delaware Code, Title 19, § 902, as of Jan 1, 2025
Checked against each source on Oct 23, 2026. Press image of these numbers, free to use with attribution: PNG · SVG.
Two worked examples in Delaware
Both for a new employer with 10 employees in a general industry in 2026, with single health coverage at the state average.
Salaried employee at $50,000
A $50,000 salary, 40 hours a week.
| Pay for hours worked2,080 hours | $50,000 |
|---|---|
| Social Security (employer share)6.2% of $50,000 | $3,100 |
| Medicare (employer share)1.45% of $50,000 | $725 |
| FUTA (federal unemployment tax)0.6% of $7,000 | $42 |
| State unemployment insurance (new employer)1% of $14,500 | $145 |
| Delaware Paid Leave (employer's minimum share)0.16% of $50,000 | $80 |
| Workers' compensation (state index rate)$0.97 per $100 of payroll | $485 |
| Health insurance (single coverage, state average)average employer contribution | $7,339 |
| Total cost a year | $61,916 |
23.8% on top of pay · $29.77 per hour worked
Hourly employee at $18 an hour
$18 an hour for 40 hours a week, 52 weeks.
| Pay for hours worked2,080 hours | $37,440 |
|---|---|
| Social Security (employer share)6.2% of $37,440 | $2,321 |
| Medicare (employer share)1.45% of $37,440 | $543 |
| FUTA (federal unemployment tax)0.6% of $7,000 | $42 |
| State unemployment insurance (new employer)1% of $14,500 | $145 |
| Delaware Paid Leave (employer's minimum share)0.16% of $37,440 | $60 |
| Workers' compensation (state index rate)$0.97 per $100 of payroll | $363 |
| Health insurance (single coverage, state average)average employer contribution | $7,339 |
| Total cost a year | $48,253 |
28.9% on top of pay · $23.20 per hour worked
What changes for Delaware employers in 2027
- The Social Security wage base rises from $184,500 to $192,300: up to $484 more employer tax for employees paid above it. per Social Security Administration, as of Jan 1, 2027
- The Delaware unemployment insurance wage base becomes $16,500. per Delaware Code, Title 19, § 3302, as of Jan 1, 2027
Not announced yet
- 2027 new-employer unemployment rate: not announced yet; 2026: 1%. per U.S. Department of Labor, Employment and Training Administration, as of Jan 1, 2026
- 2027 delaware Paid Leave (employer's minimum share): not announced yet; 2026: 0.4%. per Delaware Department of Labor, as of Jan 1, 2026
Only changes already official on Oct 23, 2026. Most states publish next year's unemployment insurance rates in November and December; this page is updated when they do.
Frequently asked questions
How much does it cost to hire an employee in Delaware?
About $61,916 a year in 2026 for a $50,000 employee of a new Delaware employer with 10 staff: $11,916 above pay, of which $7,339 is health coverage, $485 workers' comp and $145 Delaware unemployment tax. At $18 an hour full time: $48,253.
What payroll taxes do employers pay in Delaware?
Delaware payroll taxes on a $50,000 employee come to $4,092 a year for a new employer: $145 of Delaware unemployment insurance at 1% on $14,500, $80 for Delaware Paid Leave, $3,825 of Social Security and Medicare and $42 of FUTA.
What is the Delaware SUTA rate for new employers in 2026?
1% on the first $14,500 of each employee's pay: up to $145 per employee a year. For 2027 the wage base is $16,500.
Is paid sick leave required in Delaware?
No statewide requirement in Delaware among the laws we track.
How much does workers' comp cost in Delaware?
$0.97 per $100 of payroll at Delaware's index rate (rank 32 of 51, 89% of the median): about $485 on $50,000 of pay.
How much do Delaware employers pay for health insurance?
$7,339 a year per employee with single coverage and $18,607 with family coverage, the average Delaware private-employer share of $9,459 and $25,600 premiums in 2025.
Does Delaware have a paid family leave or disability tax for employers?
Employers with 25 or more employees owe 0.8% and may charge employees up to half (at least 0.4% employer); employers with 10 to 24 owe the 0.32% parental leave rate (at least 0.16% employer). Wages are capped at the Social Security wage base.
More employer cost pages
States with a similar employer cost
Minimum wage in Delaware
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Terms on this page
Software and services for these costs
- Payroll Software
Calculates and files these payroll taxes for every state you hire in.
- PEO Services
Takes on payroll taxes, workers' comp and benefits, often at group rates.
- Benefits Administration
Runs the health plan and leave programs behind the benefits lines.
Benefits and workers’ comp are most of this cost
A PEO pools employers for health insurance and workers’ comp, often at group rates. Compare PEOs we research, with verified prices and features.