Delaware · 2026 planning data

Delaware SUTA rate and employer cost for 2026

Delaware's sourced 2026 unemployment-insurance model uses a taxable wage base of $14,500 per employee and a 1.20% standard new-employer rate. The assigned rate can differ after an acquisition, experience rating, industry classification, or state assessment.

Calculate a Delaware estimate

How the Delaware SUTA line is estimated

State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $14,500, the planning calculation is:

The standard sourced new-employer rate in the EmployerCost model is 1.20%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.

What changes the real employer cost

• EmployerCost's 1.20% new-employer total adds Delaware's separately billed 0.20% Operations and Technology assessment to the 1.00% UI rate on the first $14,500.
• The ordinary experienced total is 0.50% to 5.60%; delinquent employers can reach 6.50% including the assessment.
• Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
• Workers compensation depends on class code, carrier, payroll exposure, and employer history.
• Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.

Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.

Delaware employer cost questions

What is the Delaware SUTA wage base for 2026?

The sourced taxable wage base used by EmployerCost is $14,500 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.

What rate should a new Delaware employer use?

The standard sourced new-employer rate in the EmployerCost model is 1.20%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.

Is SUTA the full cost of a Delaware employee?

No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The Delaware calculator keeps uncertain items as ranges.

Official sources

• Delaware DOL 2026 UI merit rates and Operations & Technology assessment
• U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026

Verified against official sources July 30, 2026.

General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.