Payroll Delaware, Unique Aspects of Delaware Payroll Law and Practice

Payroll Delaware, Unique Aspects of Delaware Payroll Law and Practice

The Delaware State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Division of Revenue Withholding Division
820 N. French St.
Wilmington, DE 19801
302-577-8200
www.state.de.us/revenue

Delaware allows you to use the Federal W-4 form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Delaware cafeteria plans are: not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

In Delaware supplemental wages are required to be aggregated for the withholding calculation..

You must file your Delaware State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Delaware State Unemployment Insurance Agency is:

The Department of Labor
Division of Unemployment Insurance
4425 N....