Delaware paycheck calculator 2026
Delaware withholds income tax on graduated rates from 2.2% to 6.6% after a $3,250 standard deduction ($6,500 married filing jointly), less a $110 credit per allowance.
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Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
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Delaware payroll taxes and rules for 2026
Delaware withholds income tax on graduated rates from 2.2% to 6.6% after a $3,250 standard deduction ($6,500 married filing jointly), less a $110 credit per allowance. Delaware Paid Leave contributions of 0.80% of wages (0.32% for employers with 10 to 24 employees) started in 2025, and employers may deduct up to half from pay. Wilmington adds a 1.25% earned income tax.
- Income tax
- 0% to 6.6% (top rate over $60,000) · Employee form: Federal W-4 or Delaware W-4
- Annualized method: annual wages minus the standard deduction, tax from the rate table, minus $110 per allowance, divided by pay periods. Daily pay is annualized by 300.
- Brackets: 0% up to $2,000, then 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6% over $60,000 of taxable income.
- With no certificate on file, withhold as single with no allowances.
- Delaware follows federal wage rules, so traditional 401(k) deferrals and Section 125 deductions are not taxed for state withholding.
- Employee deductions
- Delaware Paid Leave (employee share): Up to half of 0.80% (up to 0.40% of wages) Rates for 2025 and 2026: medical 0.40%, family caregiving 0.08%, parental 0.32%. Charged on Social Security wages earned in Delaware. Employers with 10 to 24 employees owe only the 0.32% parental rate.
- Wilmington earned income tax: 1.25% Residents of Wilmington and nonresidents working in the city. 401(k) deferrals are taxed; Section 125 deductions are not.
- Employer taxes
- State unemployment insurance: 1.0% for new employers on the first $14,500 of wages 2026 rates run from 0.3% to 5.4% (6.3% for delinquent employers). The wage base rose from $12,500 in 2025.
- Delaware Paid Leave (employer share): 0.80% of wages, or 0.32% for 10 to 24 employees, less any amount deducted from employees Employers with fewer than 10 employees are not required to participate. Approved private plans can replace the state plan.
- Local taxes
- The City of Wilmington levies a 1.25% earned income tax on its residents and on nonresidents for work performed in the city. No other Delaware locality levies a wage tax.
- Bonuses
- Delaware has no flat supplemental rate. For a bonus paid separately, compute the annual tax on annualized regular wages with and without the bonus and withhold the difference.
- Minimum wage 2026
- $15.00/hour
- Pay frequency
- At least once a month, on regular paydays designated in advance, within 7 days after the close of the pay period.
- Final paycheck
- Whether the employee quits or is let go, final wages are due on the later of the next regular payday or three business days after the last day worked (19 Del. C. 1103).
- New-hire reporting
- Within 20 days of the hire or rehire date.
- Reciprocity
- None. Delaware has no reciprocal agreements, so nonresidents working in Delaware have Delaware tax withheld.
Checked against official sources on October 5, 2026:
- Delaware Division of Revenue, Employer's Guide: Withholding Regulations
- Delaware Code Title 19, Chapter 37 (Paid Leave)
- Delaware Department of Labor, Delaware Paid Leave
- Delaware Paid Leave, How Paid Leave Works FAQ
- Delaware Department of Labor, UI Employer Services
- City of Wilmington, Earned Income Tax Regulations
- Delaware Code Title 19, Chapter 11 (Wage Payment and Collection)
- U.S. Department of Labor, State Minimum Wage Laws
- U.S. Department of Labor, State Payday Requirements
- HHS Office of Child Support Services, State New Hire Reporting requirements
Take-home pay in Delaware by salary
| Salary | Federal tax | FICA | Delaware taxes | Take-home / year | Per paycheck | Employer cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,703 | $32,617 | $1,254 | $43,407 |
| $60,000 | $5,020 | $4,590 | $2,893 | $47,497 | $1,827 | $65,017 |
| $80,000 | $8,770 | $6,120 | $4,259 | $60,851 | $2,340 | $86,627 |
| $100,000 | $13,170 | $7,650 | $5,659 | $73,521 | $2,828 | $108,237 |
| $150,000 | $24,734 | $11,475 | $9,159 | $104,632 | $4,024 | $162,262 |
Single filer, paid every two weeks, 2026 W-4 with no adjustments, default Delaware withholding settings, no 401(k) or benefits, new-employer unemployment rate. Delaware taxes include state income tax and employee-paid state programs; local taxes are not included unless the default setting includes them.
How the federal part works, step by step: the 2026 paycheck guide · Connecticut · District of Columbia
Delaware paycheck questions
Can employees really be charged for Delaware Paid Leave?
Yes. The employer owes the contribution but may deduct up to 50% of it from the employee's wages. For a covered employer with 25 or more employees, that is up to 0.40% of wages.
When did Delaware Paid Leave start?
Contributions began January 1, 2025. Benefits became available January 1, 2026: up to 12 weeks of parental leave and up to 6 weeks for medical or family caregiving leave, at 80% of wages up to $900 a week.
Does Delaware use the federal W-4?
Delaware relies on the allowances employees claim. Because the current federal W-4 has no allowances, employees can state a separate number of allowances for Delaware purposes. Each allowance is a $110 credit.
Who pays the Wilmington wage tax?
Wilmington residents on all wages and nonresidents on wages for work done in Wilmington, at 1.25%.
How much is $60,000 a year after taxes in Delaware?
About $47,497 a year, or $1,827 every two weeks, for a single filer with no other W-4 adjustments in 2026. Federal income tax is $5,020, Social Security and Medicare $4,590, and Delaware taxes and payroll deductions $2,893.
What does a $60,000 employee cost an employer in Delaware?
$65,017 a year before benefits: the salary plus the 7.65% FICA match, federal unemployment (FUTA) and Delaware unemployment insurance at the new-employer rate of 1% on the first $14,500, plus employer-paid state programs.
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