| The Delaware State Agency that oversees the | | | | Employer's name |
| collection and reporting of State income taxes | | | | Employers address |
| deducted from payroll checks is: | | | | Employer's Federal Employer Identification |
| | | | Number (EIN) This information must be reported |
| Division of Revenue Withholding Division | | | | within 20 days of the hiring or rehiring. |
| 820 N. French St. | | | | The information can be sent as a W4 or |
| Wilmington, DE 19801 | | | | equivalent by mail, fax or electronically. |
| 302-577-8200 | | | | There is a $25.00 penalty for a late report in |
| allows you to use the Federal W-4 form to | | | | Delaware.The Delaware new hire reporting agency |
| calculate state income tax withholding.Not all | | | | can be reached at 302-577-7171 or on the web |
| states allow salary reductions made under Section | | | | site at .Delaware does not allow compulsory direct |
| 125 cafeteria plans or 401(k) to be treated in the | | | | deposit.Delaware requires the following information |
| same manner as the IRS code allows. In | | | | on an employee's pay stub:Wages due |
| Delaware cafeteria plans are: not taxable for | | | | pay period dates |
| income tax calculation; taxable for unemployment | | | | hours worked for hourly workers |
| insurance purposes. 401(k) plan deferrals are: not | | | | itemized deductionsDelaware requires that |
| taxable for income taxes; taxable for | | | | employee be paid no less often than |
| unemployment purposes.In Delaware supplemental | | | | monthly.Delaware requires that employees must |
| wages are required to be aggregated for the | | | | be paid within 7 days after the end of the pay |
| withholding calculation..You must file your Delaware | | | | period.Delaware payroll law requires that |
| State W-2s by magnetic media if you are | | | | involuntarily or voluntarily terminated employees |
| required to file your federal W-2s by magnetic | | | | must be paid their final pay by the next regular |
| media.The Delaware State Unemployment | | | | payday or by mail upon request.Deceased |
| Insurance Agency is:The Department of Labor | | | | employee's wages up to $300.00 must be paid to |
| Division of Unemployment Insurance | | | | the surviving children under 21 custodian, surviving |
| 4425 N. Market St. | | | | spouse, children 21 and over or the deceased's |
| Wilmington, DE 19802 | | | | parents (in that order) when a "Proper Demand" |
| 302-761-8446 | | | | has been made.Escheat laws in Delaware require |
| State of Delaware taxable wage base for | | | | that unclaimed wages be paid over to the state |
| unemployment purposes is wages up to | | | | after five years.There is no provision in Delaware |
| $8,500.00.Delaware has optional reporting of | | | | law concerning record retention of abandoned |
| quarterly wages on magnetic | | | | wage records.Delaware payroll laws allow for a tip |
| media.Unemployment records must be retained in | | | | credit against Delaware State minimum wage of |
| Delaware for a minimum period of four years. | | | | $3.92 per hour.In Delaware the payroll laws |
| This information generally includes: name; social | | | | covering mandatory rest or meal breaks are: a |
| security number; dates of hire, rehire and | | | | 30-minute meal period during a 7 and one |
| termination; wages by period; payroll pay periods | | | | half-hour shift. Taking place after the first two |
| and pay dates; date and circumstances of | | | | hours and before the last two hours o the |
| termination.The Delaware State Agency charged | | | | shift.The Delaware law requires that wage and |
| with enforcing the state wage and hour laws | | | | hour records be retained for a period of at least |
| is:The Department Labor | | | | three years.The Delaware agency charged with |
| Division of Industrial Affairs | | | | enforcing Child Support Orders and laws is:Division |
| Labor Law Enforcement Section | | | | of Child Support Enforcement |
| 4425 N. Market St. | | | | P.O. Box 904 |
| Wilmington, DE 19802 | | | | New Castle, DE 19720 |
| 302-761-8200 | | | | 302-577-7171 |
| minimum wage in Delaware is $6.15 per | | | | has the following provisions for child support |
| hour.There is also no general provision in Delaware | | | | deductions:When to start Withholding? 7 days |
| State Law covering paying overtime in a | | | | after first payday after receipt of order. |
| non-FLSA covered employer.Delaware State new | | | | When to send Payment? Payday. |
| hire reporting requirements are that every | | | | When to send Termination Notice? "Promptly" |
| employer must report every new hire and rehires. | | | | Maximum Administrative Fee? No Provision |
| The employer must report the federally required | | | | Withholding Limits? Federal Rules under CCPA. |
| elements of:Employee's name | | | | Charles J. Read, CPA has been in the payroll, |
| Employee's address | | | | accounting and tax business for 30 years, the last |
| Employee's social security number | | | | fifteen in private practice. Mr. |