Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $7.25/hr | $7.25/hr (domestic employees excluded from state $15/hr) |
| Pay Frequency | Monthly minimum | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 3 years |
State Income Tax
Withholding Form: DE-W4
Unemployment Insurance
Registration: Register online
Workers' Compensation
Threshold: employee earns $750+ in 3-month period
Paid Family & Medical Leave
Program: Delaware Paid Leave
DE Paid Leave applies to 10+ employees only
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
New Hire Reporting
Required Forms
Form DE-W4
Delaware state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Delaware?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Delaware state unemployment kicks in once you exceed the state's wage threshold — typically the first $14,500 of wages.
- What is the Delaware SUI rate for a new household employer?
- New household employers in Delaware start at 1.8%, applied to the first $14,500 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- How much state income tax do I withhold for a Delaware nanny?
- Delaware uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Delaware?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Delaware: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Delaware state portals.