Unemployment Insurance Tax

The tax an employer pays depends on the size of the employer's taxable payroll, the employer's unemployment insurance tax rate and the taxable wage base. The taxable wage base is $18,500 and the minimum and maximum tax rates are .3% and 8.2% respectively.

Since the balance in the Delaware UI Trust Fund as of September 2018 was in excess of $125 million, the taxable wage base will remain at $16,500 for CY2019.

For more information on Unemployment Insurance please refer to the Employer's Handbook.


Use of Employer Information

In accordance with 20 CFR Part 603, wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual's eligiblity under other government programs.


Delaware Merit Rate Table

Type

2019

2018

2017

2016

New Employer Rate

1.5%

1.6%

1.7%

1.9%

New Construction Rate

2.5%

2.9%

3.4%

3.7%

Delinquent Rate

6.5%

6.5%

6.5%

6.5%

Lowest Rate

0.3%

0.3%

0.3%

0.3%

Highest Rate

8.2%

8.2%

8.2%

8.2%

Wage Base

$16,500

$16,500

$18,500

$18,500

State Experience

29

31

34

40

Division of Unemployment Insurance Logo