How to Hire a New Employee in Delaware (2026)

Reviewed by DocDraft Legal Team · Delaware · Last updated 2026-05-18

A new Delaware hire triggers both federal and state-level obligations from day one. In Delaware, $15.00 per hour, unchanged from 1/1/2025 (no scheduled increase); tipped cash $2.23 with tip-credit. The statutory anchor is section 902. Delaware accepts new-hire reports via the state agency with the report due within 20 days of hire (or rehire) date. This guide details the Delaware requirements on minimum wage, UI registration, workers' compensation, E-Verify, posters, and at-will employment.

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Key Considerations

Compensation in Delaware starts at a statutory floor. $15.00 per hour, unchanged from 1/1/2025 (no scheduled increase); tipped cash $2.23 with tip-credit The controlling provision is Del. Code title 19, section 902.

Delaware treats workers' comp, E-Verify, and at-will employment as three separate compliance levers. Workers' comp: 1 or more employees E-Verify: No state-level statute. Governed by federal law. At-will: No state-level statute comprehensively defines at-will employment or its exceptions. The doctrine is primarily governed by common law (case law), with specific statutory exceptions.

Within the first month of a Delaware hire, two agency filings are due. New-hire reporting: consult the state agency Within 20 days of hire (or rehire) date UI tax registration: consult the state agency

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Relevant Documents

For a Delaware hire the document touchpoints are federal Form I-9, federal Form W-4 (and the Delaware state-tax addendum where the state operates a separate withholding regime), the Delaware new-hire report filed with the state agency via the state agency (Within 20 days of hire (or rehire) date), and the workers' compensation paperwork tied to the Delaware threshold: 1 or more employees Minimum-wage authority: Del. Code title 19, section 902.

Relevant Laws

Delaware Wage Payment and Collection Act

This law governs when and how employers must pay wages to employees in Delaware. It requires employers to pay wages at least once per month, notify employees of their rate of pay upon hiring, and provide pay stubs. Relevant for new employers to understand their wage payment obligations.

Delaware Discrimination in Employment Act

Prohibits discrimination in hiring based on race, color, religion, sex, sexual orientation, gender identity, national origin, age, marital status, genetic information, or disability. Employers must ensure their hiring practices comply with these anti-discrimination provisions.

Delaware Workplace Privacy Act

Restricts employers from requesting or requiring employees to disclose social media account information. When hiring, employers cannot require applicants to provide access to personal social media accounts as a condition of employment.

Delaware Worker Adjustment and Retraining Notification Act (DE WARN)

Requires employers with 100 or more employees to provide 60 days notice of mass layoffs or plant closings. While not immediately relevant to hiring, new employers should be aware of this obligation if they plan to grow their workforce.

Delaware Minimum Wage Law

Sets the minimum wage requirements for Delaware employees. Employers must pay at least the state minimum wage, which may differ from the federal minimum wage. Essential knowledge when establishing compensation for new hires.

Delaware New Hire Reporting Law

Requires employers to report all newly hired employees to the Delaware State Directory of New Hires within 20 days of hire. This reporting is mandatory for child support enforcement purposes.

Delaware Unemployment Insurance Law

Employers must register with the Delaware Division of Unemployment Insurance and pay unemployment insurance taxes for employees. New employers need to understand their tax obligations when hiring staff.

Delaware Workers' Compensation Law

Requires employers to maintain workers' compensation insurance for all employees. New employers must secure this coverage before hiring their first employee to protect against workplace injuries.

Regional Variances

Delaware Employment Law Variances

Wilmington has a city wage tax of 1.25% for residents and 1.25% for non-residents that employers must withhold from employee paychecks, in addition to state and federal taxes.

New Castle County has specific business license requirements that may affect employers. Businesses must obtain a New Castle County business license in addition to Delaware state licenses if operating in unincorporated areas of the county.

Dover has a local business license requirement with its own fee structure and renewal process that differs from state requirements. Employers must ensure compliance with both state and local licensing regulations.

Sussex County has specific zoning regulations that may affect home-based businesses and certain commercial enterprises. Employers should verify zoning compliance before hiring employees to work at specific locations.

Suggested Compliance Checklist

Complete the state new-hire report

On hire days after starting

Delaware's portal: consult the state agency Within 20 days of hire (or rehire) date

Open the unemployment-insurance employer account

Before first payroll days after starting

The Delaware portal is the state agency website

Run withholding setup at hire

Before first hire days after starting

Federal Form W-4 is required for every employee. The Delaware state withholding addendum (where the state operates a separate income-tax withholding regime) is required in addition.

File Form I-9 for the new hire on day one of work (employee section) and within 3 business days for the employer section

On hire days after starting

Retention rule: 3 years after hire or 1 year after termination, whichever is later.

Make the E-Verify decision

On hire days after starting

Delaware posture: No state-level statute. Governed by federal law.

Decide on workers' compensation coverage

Before hire days after starting

The Delaware rule: 1 or more employees

Order the mandatory workplace posters

Before first hire days after starting

The Delaware-specific set is: A notice to be prepared or approved by the Department setting forth excerpts from or summaries of the pertinent provisions of this subchapter and subchapter III of this chapter and information pertinent to the filing of a complaint.

Calibrate the offer letter and handbook to Delaware at-will law

Before hire days after starting

No state-level statute comprehensively defines at-will employment or its exceptions. The doctrine is primarily governed by common law (case law), with specific statutory exceptions.

Document: employment-offer-letter

Frequently Asked Questions

Delaware requires the new-hire report to be filed Within 20 days of hire (or rehire) date. The state portal is the state agency website. The federal anchor for the report itself is the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996.

In Delaware, the E-Verify posture for private employers is: No state-level statute. Governed by federal law. Federal contractors with a FAR E-Verify clause must still use E-Verify regardless of state law.

$15.00 per hour, unchanged from 1/1/2025 (no scheduled increase); tipped cash $2.23 with tip-credit The statutory anchor is Del. Code title 19, section 902.

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How to Hire a New Employee in Delaware (2026) - DocDraft