Delaware Unemployment Tax Rules

Coverage: Same as under federal law.

Rates: 5.4% (standard); 10.5% (maximum); 1.8% (no experience rate for nonconstruction industry employers); 4% 6.8% (construction industry)

Taxable Wage Limit: $8,500

Employee Withholding: None

Administration:

Department of Labor
Division of Unemployment Insurance
4425 N. Market Street
P.O. Box 9953
Wilmington, Delaware 19809
Telephone: 302-761-8482