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🏛 State of Delaware
2026 Delaware HR Compliance Calendar
Our Delaware HR Compliance Calendar is state-specific employer compliance deadlines for Delaware — DE Paid Leave benefits go live January 2026, quarterly SUI reports, W-3 annual reconciliation, franchise and LLC annual taxes, workers’ compensation, and DE income tax withholding requirements employers need to track in 2026.
NEW
DE Paid Leave Benefits Active 2026
10+
Employees Triggers PFML
4
Quarterly SUI Reports
$175
Min DE Franchise Tax
🏢 Delaware Employer Compliance Overview
Beyond the new Paid Leave program, DE has a streamlined but specific compliance landscape. Key areas:
- DE State Withholding: Monthly, 8th-monthly, or quarterly deposits to DE Division of Revenue depending on prior-year liability.
- DE SUI: Quarterly wage and tax reports via DE UI Online. Rates vary by experience rating.
- DE Paid Leave (2026 Go-Live): Benefits become claimable January 1, 2026 for employers with 10+ employees. Contributions started in 2025. Q1 contribution report due April 30.
- Annual Franchise Tax: DE corporations must file Annual Report and pay franchise tax by March 1 (minimum $175).
- DE LLC Annual Tax: All DE LLCs owe flat $300 annual tax by June 1 — no report required.
- Workers’ Compensation: Required for all DE employers with 1+ employees; First Report of Injury within 10 days.
- New Hire Reporting: Report within 20 days of hire to DE New Hire Reporting Center.
⚠ Important: Delaware Paid Leave is newly operational in 2026 — contribution rates and program rules may be adjusted. Confirm current rates and process with the DE Dept. of Labor. This calendar reflects DE requirements as of January 2026. Contact JS Benefits Group for DE employer guidance.
January 2026
4 DE deadlines
Jan 1
Thursday
DE Paid Leave — Benefits Become Claimable 🔴 Go-Live
January 1, 2026 marks the date eligible Delaware employees can begin claiming Paid Leave benefits (parental, medical, family caregiving). Employers must have leave request intake process, job protection procedures, and benefit coordination with existing STD/LTD/FMLA policies in place.
DE Paid Leave
Jan 15
Thursday
DE State Income Tax Withholding — Monthly Deposit
Monthly DE income tax withholding deposit for December 2025 due by the 15th. DE income tax rates range from 0% to 6.6% (top bracket at $60,000+). File via DE Taxpayer Portal.
DE Income Tax
Ongoing
20-Day Rule
DE New Hire Reporting — Rolling 20-Day Deadline
All DE employers must report new hires and rehires to the DE New Hire Reporting Center within 20 days of first day of work. File online at newhire-reporting.com/DE-newhire. Required even for part-time and temporary employees.
New Hire
Jan 31
Saturday
DE Workplace Posting — Annual Verification
Verify all required DE workplace posters are current: DE Discrimination in Employment, DE Minimum Wage, Workers’ Comp notice, and the required Delaware Paid Leave notice. DE DOL provides free downloadable posters.
DE State
February 2026
4 DE deadlines
Feb 2
Monday
DE Paid Leave — Annual Employee Notice
DE employers must provide each covered employee with an annual notice describing Paid Leave program rights, contribution amounts, and claim procedures. Common practice: distribute with year-end or new-year HR materials by end of January / early February.
DE Paid Leave
Feb 2
Monday
DE W-2 / Annual Reconciliation (W-3) 🔴 Annual
Delaware requires employers to submit W-2 copies and the Annual Reconciliation (DE W-3) electronically to the DE Division of Revenue. Standard deadline Jan 31 falls on Saturday, so deadline moves to Monday Feb 2. File via DE Taxpayer Portal.
DE Income Tax
Feb 2
Monday
DE SUI Q4 2025 Quarterly Report 🔴 Quarterly
Delaware SUI quarterly wage and contribution report for Q4 2025 due. Standard deadline Jan 31 falls on Saturday, so deadline moves to Monday Feb 2. File via DE UI Online at ui.delawareworks.com.
SUI
Feb 17
Tuesday
DE State Withholding — Monthly Deposit (January)
January 2026 DE income tax withholding due. Feb 15 is Sunday (Presidents’ Day Monday), deadline moves to Feb 17.
DE Income Tax
March 2026
2 DE deadlines
Mar 2
Monday
DE Annual Franchise Tax — Corporations 🔴 Annual
Delaware domestic and foreign corporations must file Annual Report and pay franchise tax. Standard deadline March 1 falls on Sunday, so deadline moves to Monday March 2. Minimum $175; most small corporations pay $175–$450. Late penalty: $200 plus interest. File at corp.delaware.gov.
DE Corporate
Mar 16
Monday
DE State Withholding — Monthly Deposit (February)
February 2026 DE income tax withholding due. March 15 falls on Sunday, deadline rolls to Monday March 16.
DE Income Tax
April 2026
4 DE deadlines
Apr 15
Wednesday
DE Corporate Income Tax Return (Form 1100) 🔴 Annual
DE corporate income tax return due for calendar-year corporations. DE corporate income tax rate: 8.7% on net income allocated to Delaware. Extension available via Form 1100-EXT; tax payment still due April 15.
DE Income Tax
Apr 30
Thursday
DE Individual Income Tax Return (Form 200-01)
Delaware personal income tax return due April 30 (DE uses a later deadline than federal). Relevant for employer withholding reconciliation and pass-through entity owners.
DE Income Tax
Apr 30
Thursday
DE SUI Q1 2026 Quarterly Report 🔴 Quarterly
Q1 DE unemployment insurance quarterly wage and contribution report due April 30. Taxable wage base confirmed with DE Division of Unemployment Insurance annually. DE SUI rates vary by experience rating.
SUI
Apr 30
Thursday
DE Paid Leave Q1 2026 Contribution Report 🔴 Quarterly
Q1 2026 DE Paid Leave quarterly wage report and contribution payment due. Employers must track covered employee wages and report to the Delaware Paid Leave Division. Private plan employers still file wage reports to document compliance with the equivalency standard.
DE Paid Leave
May 2026
1 DE deadline
May 15
Friday
DE State Withholding — Monthly Deposit (April)
April DE income tax withholding due. Monthly depositors remit by the 15th of the following month.
DE Income Tax
June 2026
2 DE deadlines
Jun 1
Monday
DE LLC / LP / GP Annual Tax 🔴 Annual
Delaware LLCs, Limited Partnerships, and General Partnerships must pay the flat $300 annual tax by June 1. Late penalty: $200 plus 1.5% monthly interest. No annual report required for LLCs. File and pay online at corp.delaware.gov.
DE Corporate
Jun 30
Tuesday
DE Workers' Comp — Mid-Year Audit Prep
Many DE workers’ comp policies have anniversary audits during summer. Prepare accurate payroll records by class code, overtime separation, and subcontractor certificates of insurance. Class code misclassification is the most common source of premium adjustments.
Workers’ Comp
July 2026
2 DE deadlines
Jul 31
Friday
DE SUI Q2 2026 Quarterly Report 🔴 Quarterly
Q2 Delaware unemployment insurance quarterly wage/contribution report due. Covers wages April–June 2026. Ensure all covered employees are included — including part-time workers who may have been misclassified as contractors.
SUI
Jul 31
Friday
DE Paid Leave Q2 2026 Contribution Report 🔴 Quarterly
Q2 DE Paid Leave contributions and wage report due for April–June wages. By mid-2026, expect increased employee claim volume — have HR intake process, claim coordination with short-term disability, and FMLA tracking documented.
DE Paid Leave
August 2026
1 DE deadline
Aug 31
Monday
DE Paid Leave — Private Plan Renewal Review
DE employers using approved private Paid Leave plans must periodically demonstrate continued equivalency. Mid-year is a good time to audit private plan administration, confirm benefit levels remain at or above state plan standards, and document ongoing equivalency for DE DOL review.
DE Paid Leave
September 2026
1 DE deadline
Sep 30
Wednesday
DE Workers' Comp — Policy Renewal Planning
Most DE workers’ comp policies renew January 1. Begin renewal planning 90–120 days out. Review loss runs, experience mod factor, and job classification codes. JS Benefits Group assists with WC benchmarking for DE clients.
Workers’ Comp
October 2026
2 DE deadlines
Nov 2
Monday
DE SUI Q3 2026 Quarterly Report 🔴 Quarterly
Q3 DE unemployment insurance quarterly report covers wages July–September 2026. Standard deadline Oct 31 falls on Saturday, so deadline moves to Monday Nov 2.
SUI
Nov 2
Monday
DE Paid Leave Q3 2026 Contribution Report 🔴 Quarterly
Q3 Paid Leave contributions for July–September wages due. Standard deadline Oct 31 rolls to Monday Nov 2. Review total benefit claims year-to-date and identify any patterns requiring HR policy adjustments for 2027.
DE Paid Leave
November 2026
1 DE deadline
Nov 30
Monday
DE SUI Rate Notices — Review & Appeal Window
DE Division of Unemployment Insurance issues SUI tax rate notices for 2027 in November–December. Employers have limited time to appeal incorrect benefit charges or experience rating classifications. Review immediately upon receipt.
SUI
December / Year-End 2026
4 DE deadlines
Dec 31
Thursday
DE Minimum Wage — Confirm 2027 Compliance 🔴 Annual
Delaware minimum wage is $15.00/hr in 2026. Confirm any 2027 legislative updates with DE DOL. Tipped employees have a separate direct-wage rate with tip credit. Misclassification prevents tip credit.
DE State
Dec 31
Thursday
DE Records Retention Year-End Review
DE employers must retain payroll and UI records for minimum 4 years. Archive completed I-9s per federal retention rules, workers’ comp claim files, and new Paid Leave records. Paid Leave claim documentation has longer retention requirements — confirm with DE DOL guidance.
DE State
Feb 1, 2027
Prepare Now
DE SUI Q4 2026 (Due Feb 1, 2027)
Q4 2026 DE SUI quarterly report covers October–December wages. Standard deadline Jan 31, 2027 falls on Sunday, so deadline moves to Feb 1. Begin year-end reconciliation now — DE SUI wages must match W-2 totals.
SUI
Feb 1, 2027
Prepare Now
DE Paid Leave Q4 2026 (Due Feb 1, 2027)
Q4 Paid Leave contributions for October–December wages. Standard deadline Jan 31, 2027 falls on Sunday, moves to Feb 1. Paid Leave employee contributions should be reflected accurately on 2026 W-2s as required by DE guidance.
DE Paid Leave
📋 DE Agency Sources
Compliance deadlines were retrieved from the following DE agencies:
- DE Division of Revenue
- DE Dept. of Labor (DOL)
- DE Paid Leave Division
- DE Division of Unemployment Insurance
- DE Division of Corporations
💡 DE Paid Leave Alert
Delaware’s new Paid Leave program is the biggest compliance change for DE employers in years. If you have 10+ employees, you’re in. Contributions started in 2025, and benefits became claimable January 1, 2026 — employees may now request leave. Make sure your HR team has a leave intake process and your payroll system is tracking Paid Leave contributions correctly. We help DE employers navigate this.
OTHER STATE CALENDARS
DE Key Framework (2026)
Paid Leave and SUI rates adjusted periodically — verify with DE DOL.
DE Agency Resources
The Delaware agencies your HR and payroll teams need to know for 2026 compliance.
DOR
DE Division of Revenue
DE state income tax withholding, W-2/W-3 annual reconciliation, corporate income tax, and the DE Taxpayer Portal at revenue.delaware.gov.
DOL
DE Dept. of Labor (DOL)
Wage/hour enforcement, workers’ compensation oversight, new hire reporting, and DE Paid Leave program administration and claims at dol.delaware.gov.
PLD
DE Paid Leave Division
Administers Delaware’s Paid Leave program (PFML). Benefits claimable January 1, 2026 for employers with 10+ employees. Quarterly contribution filings and private plan approvals.
DUI
DE Division of Unemployment Insurance
Quarterly SUI wage reports and tax contributions via DE UI Online. Experience rating, benefit charge statements, and SUI rate notices at ui.delawareworks.com.
DOC
DE Division of Corporations
Annual franchise tax filing for corporations (due March 1), $300 LLC/LP/GP annual tax (due June 1), and business entity good-standing at corp.delaware.gov.
Delaware Employer Benefits & HR Compliance
JS Benefits Group helps DE employers navigate the new Paid Leave program, workers’ compensation, SUI compliance, and group health plan design — serving Delaware employers across all industries.
⚠
Legal Disclaimer
The information on this page is for general informational purposes only and does not constitute legal, tax, or accounting advice. Deadlines and rates are subject to change. Consult qualified legal or accounting counsel before making compliance decisions specific to your organization. JS Benefits Group is not a law firm or accounting firm. Contact us for benefits and HR guidance specific to your company.
