Before you can pay employees, make sure you've registered for the applicable work and live in state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account info required to pay them.
Note, CertiPay Online can put your account in an applied for status. This may cause additional monthly fees as some states do not accept returns/tax liability deposits for accounts that are in an applied for status.
Delaware Tax Agencies
- State Income Tax Withholding - Delaware Division of Revenue
- State Unemployment Insurance - Delaware Department of Labor
- Local Taxes - Wilmington Account Number (where applicable)
Register with Delaware Division of Revenue
After registering, you'll receive your withholding account number and UC Employer account number and unemployment tax rate
1. Register with the Delaware Division of Revenue.
- Most companies can register online, except construction companies —see the Special registration requirements below.
2. Scroll down the page to the “Registration” icon and click Get Started.
3. Click on the Register and license your business.
4. Starting the registration, you will need to select the state of the company. For example, new business formed as incorporated in Delaware and need a business license. The click Start.
5. Sign into your account. If you do not have an account, then you will need to click Create an Account.
6. Enter your information - email address, name, etc.
7. Follow the remaining prompts to register for the business license for state withholding.
- Here is more information on opening a business in Delaware here.
Register with Delaware Department of Labor
To register for an unemployment insurance employer account, a paper form UC-1 will need to be completed and mailed to the state (address on the form).
Once the state assigns an account number (XXXXX-X), they will notify you through mail.
Special registration requirements for construction companies
1. Construction companies must register by paper and supply proof of Workman's Compensation insurance—the PDF form can be located here.
2. Complete Part A, and Part B—required for all companies who must pay income tax withholding on behalf of your employees.
3. Complete Page 9.
4. Supply the additional information listed on Page 10.
5. Send the completed Form CRA (Combined Registration Application for State of Delaware Business License and/or Withholding Agent) by:
- Fax - (302) 577-8203 or;
- Mail - Delaware Division of Revenue, c/o Withholding Tax Unit 820 N. French St., Wilmington, DE 19801
Local Tax Registration
City of Wilmington tax
Businesses operating in Wilmington need to have a Wilmington Account Number to file the City's Earned Income Tax and Head Tax.
New employers in the City of Wilmington must register with the city by completing the Application for Earned Income and mailing it to the address on the form. You should receive your account number in 5-10 business day when registering by mail, or on the same day if registering in person.
For any questions, you can call the agency at (302) 576-2415.
How to Find Account Information
If you've run payroll in Delaware in the past, you can find your withholding account number by:
- Reviewing notices received from the Delaware Division of Revenue, such as the Withholding Tax Return (Form W1) or calling the agency at (302) 577-8779.
Businesses that have run payroll in Delaware in the past can find their unemployment account number by:
- Reviewing notices received from the Department of Labor, such as the Quarterly Tax Report or Notice of Assessment Rate, or;
- Call the agency at (302) 761-8482
The DE Unemployment Insurance (UI) Earned Rate appears on the Form UC-12 that you receive from the Delaware Dept. of Labor.
If you don't know your rate, call the agency at (302) 761-8484.
Agency Contact Information
- Delaware Division of Revenue (302) 577-8779
- Delaware Department of Labor, Division of Unemployment Insurance (302) 761-8482
- City of Wilmington