Taxable Wage Base
$10,500
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.10% – 0.80%
Experience-rated range for eligible employers
New Employer Rate
1.20%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Delaware Department of Labor
§ compliance & regulatory profile
Beyond SUI
Paid Family & Medical Leave
Delaware Paid Leave
Employer Rate
0.40%
Employee Rate
0.40%
Total Rate
0.80%
Wage Base
$168,600
50/50 employer-employee split; phased in 2025-2026 — Effective 2026-01-01
Workers CompIndependent rating bureau (not NCCI)OSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
Delaware Department of Labor
§ context
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 1.20% before experience rating applies. Once rated, Delaware SUI rates range from 0.10% to 0.80%.
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.
Got a Delaware SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.