Country Payroll Guide USA – Delaware

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Key Facts

Capital
Dover
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)

Contributions

Employers

Unemployment (State)
Unemployment (State) - 0.3% to 8.2%
Unemployment- New Employer (State)
Unemployment - New Employer (State) - 1.5%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - Up to 21.85%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% +0.9% tax on over $200k (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employee Cost
Total Employee Cost - 13.65% to 14.55%

Minimum Wage

Minimum Wage
The minimum wage in Delaware is 9.75 USD per hour.

Payroll

Payroll Cycle
Monthly, Bi-Monthly
13th Salary

Not required by law.

Income Tax

State Income Tax (1)
0 - 2,000 USD - 0%
State Income Tax (2)
2,001 - 5,000 USD - 2.2%
State Income Tax (3)
5,001 - 10,000 USD - 3.9%
State Income Tax (4)
10,001 - 20,000 USD - 4.8%
State Income Tax (5)
20,001 - 25,000 USD - 5.2%
State Income Tax (6)
25,001 - 60,000 USD - 5.5%
State Income Tax (7)
Over 60,001 USD - 6.6%

Federal Tax (Single Filers)

Federal Tax (Single Filers) (1)
0 - 9,875 USD - 10%
Federal Tax (Single Filers) (2)
9,876 - 40,125 USD - 12%
Federal Tax (Single Filers) (3)
40,126 - 85,525 USD - 22%
Federal Tax (Single Filers) (4)
85,526 - 163,300 USD - 24%
Federal Tax (Single Filers) (5)
163,301 - 207,350 USD - 32%
Federal Tax (Single Filers) (6)
207,350 - 518,400 USD - 35%
Federal Tax (Single Filers) (7)
Over 518,401 USD - 37%

Working Hours

General Working Hours

40 hours per week, 8 hours per day.

Overtime

Overtime must be paid at a minimum of 150% of the employee’s regular wage.

Leave

Paid Time Off

There are no statutory laws regarding annual leave in Delaware.

Public Holidays

12 public holidays.

Sick Days

Employers are not obligated to provide sick leave for their employees.

Maternity Leave

The Family Medical Leave Act (FMLA) provides eligible employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons. Employers are required to maintain the employees’ health benefits during their leave and keep their job open.

Paternity Leave

Paternity leave falls under FMLA, if the employee is eligible.

Parental Leave

Parental leave falls under FMLA, if the employee is eligible.

Other Leave

Not applicable.

Termination

Termination Process

In Delaware, both the employer and employee can terminate the employment contract at any time, once no discrimination has taken place in the process.

Notice Period

Written notice of termination is only required for mass layoff, plant closing or loss of job due to relocation. This notice must be at least 60 days.

Severance Pay

There is no requirement for severance pay, it is a matter of agreement between an employer and an employee.

Probation Period

Up to one year.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.