This 2026 Delaware reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Delaware material addresses wage statement (employers of more than three employees), state income tax withholding, unemployment insurance.
Overview
Delaware’s Wage Payment and Collection Act imposes its statement duty only on employers of more than three employees. Section 1108 also requires those employers to notify employees in writing at hiring of the rate of pay and the day, hour, and place of payment; to give notice before reducing pay; to make vacation, sick-leave, and similar policies available; and to keep wage-and-hour documentation for at least a three-year period.
The statement contents are deliberately narrow: wages due, the pay period, separately specified deductions, and hours for hourly employees. Delaware permits an electronic statement without a stated advance-consent requirement, provided the statement is in a form the employee can retain, and the employee may request a written slip instead.
Delaware Paid Leave adds a payroll deduction for many employers. For 2025 and 2026 the total contribution rate is 0.8% of wages for employers covered for all leave types (25 or more employees) and 0.32% for employers covered only for parental leave (10–24 employees). Employers may deduct up to 50% of the required contribution from employee wages. Employers with fewer than 10 Delaware employees are not mandated to participate but may opt in to parental-leave coverage.
Show wages due, the pay period, and each deduction separately specified; add total hours for hourly employees. Deliver on the check, on a separate slip, or electronically in a form the employee can retain.
Refer to the Delaware Division of Revenue’s current employer withholding guidance and tables for state income-tax withholding.
In the 2026 reference year, Delaware’s taxable wage base is $14,500 , the new-employer rate is 1.0% , and the published rate range is 0.3% to 5.4%.
Employers with 10 or more Delaware employees participate in Delaware Paid Leave. Employers may deduct no more than 50% of the required contribution from employees’ wages. Employers with 10–24 employees are covered for parental leave; employers with 25 or more are covered for all leave types.
Trusted sources
Consult these agency and research references when checking the rules for Delaware. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the Delaware requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Determine whether the employer has more than three employees. Section 1108’s statement, notice, and recordkeeping duties are written for employers of over 3 employees.
Show the wages due, the pay period for which the wages are due, and the total amount of deductions, separately specified. For hourly employees, show the total hours for the pay period.
Provide the statement on the check, by separate slip, or electronically in a form the employee can retain. If the statement is electronic, the employee may request a written separate slip.
Apply Delaware withholding, unemployment contributions, Delaware Paid Leave contributions where covered, Wilmington earned income tax when relevant, and workers’ compensation separately from the statement rule.
After payday
An electronic statement satisfies § 1108(4) only if it is in a form the employee can retain. Retain a written-slip option available for employees who request one.
Covered employers are required to make, keep, and preserve the chapter’s records, including wage and hour records, for not less than a three-year period, at the place of business or at one or more central recordkeeping offices.
Tax withholding
Refer to the Division of Revenue’s current employer guidance for Delaware income-tax withholding. Separately determine whether the employee lives in Wilmington or performs work there, because the City of Wilmington administers its own earned income tax. Do not combine state and city withholding into a single “Delaware rate.”
Delaware Division of Revenue guidance for employer withholding, filing, and payment.
Official city information on the 1.25% earned income tax and employer obligations.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Delaware payroll becomes location-sensitive in Wilmington. Elsewhere in the state, the primary sources consulted did not establish another municipal wage tax.
Step-by-step process
Determine whether the employer has more than three employees and whether the worker is covered by Chapter 11.
Determine the Delaware Paid Leave coverage tier and whether Wilmington earned income tax applies by residence or work location.
Add wages, hours for hourly employees, pay period, deductions, and withholding information.
Consult state, Paid Leave, and city amounts, then complete the standalone pay record or create the standalone statement needed.
Retain wage and hour documentation for at least a three-year period, plus withholding, Paid Leave, and city tax filings.
A simpler way
Use the Delaware references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
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Each jurisdiction page lists the agency references it draws on.
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References
Questions
19 Del. C. § 1108 places the statement duty on employers of more than three employees. Covered employers are required to furnish the statement at the time of payment.
The wages due, the pay period for which they are due, and the total amount of deductions, separately specified. For a worker paid hourly, the statement must also show total hours for the pay period.
Yes, if the electronic statement is in a form the employee can retain. An employee who receives an electronic statement may request a written statement on a separate slip.
In the 2026 reference year, the taxable wage base is $14,500, the new-employer rate is 1.0%, and the published rate range is 0.3% to 5.4%.
Employers with 10 or more Delaware employees are covered. For 2025 and 2026 the total contribution is 0.8% of wages for employers with 25 or more employees and 0.32% for employers with 10–24 employees. Employers may deduct up to 50% of the required contribution from employees’ wages.
Yes. The City of Wilmington imposes a 1.25% earned income tax on residents’ earned income and on nonresidents’ compensation for work performed in the city.
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