State SUI Directory

Delaware

DE

SUI / SUTA Rate Data — 2026

Source: Delaware Department of Labor

Taxable Wage Base
$10,500
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.3% – 8.2%
Experience-rated range for eligible employers
New Employer Rate
1.8%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
State Agency
Delaware Department of Labor
Agency responsible for administering unemployment insurance
Official Agency Website
Delaware Department of Labor
Visit Agency →

About Delaware SUI Rates

Delaware employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $10,500of each employee's wages per year. New employers start at a rate of 1.8% before experience rating applies. Once rated, Delaware SUI rates range from 0.3% to 8.2%.

Voluntary Contribution Opportunity: Delaware allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Delaware Department of Labor for details.
PFML Program: Delaware has an active Paid Family and Medical Leave program. Employers must register, collect employee contributions, and comply with PFML reporting requirements in addition to SUI obligations.

SUI rates are set annually by Delaware Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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