Payroll Delaware Unique Aspects of Delaware Payroll Law and Practice
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Payroll in Delaware: Key Aspects of Delaware Payroll Law and Practices
Introduction
Managing payroll in Delaware comes with its own set of unique regulations and requirements. This article provides an overview of essential aspects such as tax withholding, unemployment insurance, wage and hour laws, and child support withholding in Delaware.
Tax Withholding and Reporting
Delaware Division of Revenue
The Division of Revenue Withholding Division is responsible for collecting and reporting state income taxes deducted from payroll checks. Their contact details are as follows:
- Address: 820 N. French St., Wilmington, DE 19801
- Phone: 302-577-8200
- Website: [Delaware Division of Revenue](http://www.state.de.us/revenue)
In Delaware, you can use the Federal W-4 form to calculate state income tax withholding.
Section 125 Cafeteria Plans and 401(k)
- Cafeteria Plans: Not taxable for income tax; taxable for unemployment insurance.
- 401(k) Plans: Not taxable for income tax; taxable for unemployment insurance.
Supplemental wages must be aggregated for withholding calculations. Delaware State W-2s must also be filed by magnetic media if federal W-2s are filed this way.
Unemployment Insurance
Delaware Department of Labor
The Department of Labor, Division of Unemployment Insurance manages unemployment taxes and reports:
- Address: 4425 N. Market St., Wilmington, DE 19802
- Phone: 302-761-8446
- Website: [Delaware Unemployment Insurance](http://www.delawareworks.com/Unemployment/welcome.shtml)
The taxable wage base for unemployment is $8,500. Optional reporting of quarterly wages via magnetic media is available. Unemployment records must be kept for at least four years.
Wage and Hour Laws
Delaware State Wage Laws
The Department of Labor's Division of Industrial Affairs handles wage and hour laws:
- Address: 4425 N. Market St., Wilmington, DE 19802
- Phone: 302-761-8200
- Website: [Delaware Labor Law](http://www.delawareworks.com)
- Minimum Wage: $6.15 per hour
- Overtime: No specific provisions beyond federal FLSA requirements
Employers must report new hires and rehires within 20 days. Key information includes:
- Employee and employer details
- Submission can be via mail, fax, or electronic means
The penalty for late reporting is $25. New hire reporting can be handled through:
- Phone: 302-577-7171
- Website: [Delaware New Hire](http://www.state.de.us/dhss/dcse/index.html)
Payroll and Payment Requirements
- Direct Deposit: Not mandatory
- Pay Stubs Must Include:
- Wages
- Pay period dates
- Hours worked
- Itemized deductions
Employees must be paid at least monthly and no later than seven days after the pay period. Final pay is due by the next regular payday upon termination.
Wages up to $300 for deceased employees are distributed to family based on a proper demand process. Unclaimed wages revert to the state after five years.
Tip Credit and Breaks
Delaware allows a tip credit against the state minimum wage of $3.92 per hour. Employees working shifts of seven and a half hours must receive a 30-minute meal break after the first two hours and before the last two hours. Wage and hour records should be retained for at least three years.
Child Support Withholding
Division of Child Support Enforcement
The Division of Child Support Enforcement oversees child support orders:
- Address: P.O. Box 904, New Castle, DE 19720
- Phone: 302-577-7171
- Website: [Delaware Child Support](http://www.dhss.delaware.gov/dhss/dcse/services.html)
Key child support provisions include:
- Withholding starts seven days after the first payday following order receipt.
- Payments are due on payday.
- Termination notices should be sent promptly.
- Adheres to federal withholding limits under CCPA.
Conclusion
Stay aware that laws and regulations can change, and it's essential to ensure compliance with the latest guidelines. For detailed or specific inquiries, consulting with a payroll expert or legal advisor in Delaware is always advisable.
You can find the original non-AI version of this article here: Payroll Delaware Unique Aspects of Delaware Payroll Law and Practice.
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