File Delaware Payroll Taxes Online in Minutes

All Delaware employers must report every newly hired and rehired employee.

Employers are required to report:

• Newly hired employees
• Rehired employees

Multistate Employers: If you are an employer with employees in more than one state you have two options for reporting their new hires:

• Report newly hired employees to the state where they work, or
• Select one state where your employees work and report all new hires to the selected state.

• Online (Recommended): You can submit the new hire reports online via the Delaware State Directory of New Hires.
• Fax: (855) 481-0047
• Mail: Delaware State Directory of New Hires, P.O Box 90370,
  Atlanta, GA 30364

Form WTH-TAX:

Withholding Tax Return

Employers and withholding agents assigned a quarterly filing frequency must file Form WTH-TAX – Withholding Tax Return to report and remit Delaware state income tax withheld from employee wages.

• Form WTH-TAX is used to report the total state income tax withheld during the reporting quarter.
• A return must be filed every quarter, even if no tax was withheld or paid during the reporting period.

• Online (Recommended): Submit your Form WTH-TAX electronically through the Delaware Taxpayer Portal for fast and secure filing.
• Mail: Delaware Division of Revenue,
  PO Box 830, Wilmington, DE 19899-0830

The due date depends on your assigned filing frequency.

• Monthly: Due by the 15th day of the following month.
• Quarterly: Due by the last day of the month following the end of each quarter.
  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31
• Eighth-monthly: Due within 3 days following the end of the eighth-monthly period.

Form UC-8:

Employer's Quarterly Tax Report

Employers liable under the Delaware Unemployment Compensation Law must file Form UC-8 – Employer's Quarterly Tax Report and Form UC-8A – Employer's Quarterly Wage Report each calendar quarter to report employee wages and unemployment insurance contributions.

• Form UC-8A must be filed together with Form UC-8.
• Quarterly reports must be filed even if no wages were paid or no unemployment insurance contributions are due for the reporting period.

• Online (Recommended): Submit your Form UC-8/UC-8A electronically through the Delaware Department of Labor Employer Portal.
• Mail: Delaware Division of Unemployment Insurance UC-8/UC-8A Payments P.O. Box 5515,
  Binghamton, NY 13902

The deadline to file Form UC-8 and Form UC-8A is the last day of the month following the end of each calendar quarter.

• Q1: April 30
• Q2: July 31
• Q3: October 31
• Q4: January 31

Delaware law may impose a civil penalty of up to $25 for each newly hired or rehired employee not reported as required. If an employer conspires with an employee to avoid reporting or submits false information, the penalty may increase to up to $500 per unreported employee.

To correct a previously submitted New Hire Report, contact the Delaware State Directory of New Hires or the Delaware Division of Child Support Services (DCSS).

• Late Filing: A penalty of 5% of the unpaid tax per month, plus 0.5% interest per month, is charged from the original due date until the balance is paid.
• Late Payment: An additional penalty of 1% of the unpaid tax per month, up to a maximum of 25%, applies if the tax shown on a timely filed return is not paid in full by the due date.

To correct a previously filed Form WTH-TAX, file an amended withholding tax return for the applicable reporting period by following the amendment procedures provided by the Delaware Division
of Revenue.

Late Filing: A penalty of $17.50 is assessed for each late Form UC-8/UC-8A report.

Late Payment: Interest is charged at 1.5% per month on unpaid unemployment insurance contributions until the balance is paid in full.

If you need report forms for a different reporting period or need to correct a previously submitted Form UC-8/UC-8A, contact the Delaware Division of Unemployment Insurance at (302) 761-8482 to obtain the appropriate correction forms.