Delaware PEO Law FAQs
Does Delaware require PEOs to obtain a state license?
No. Delaware does not have a state-level PEO license requirement. PEOs operating in the state must follow general business registration rules.
What is Delaware's unemployment insurance (SUI) taxable wage base?
Delaware's SUI taxable wage base is $14,500 per employee. The new employer rate is 1.0% for most industries.
Is workers' compensation mandatory in Delaware?
Yes. Delaware requires employers with one or more employees to carry workers' compensation insurance. Coverage is written by private carriers (administered by the Division of Industrial Affairs); there is no state fund.
What is the minimum wage in Delaware?
Delaware's minimum wage is $15.00 per hour, which is above the federal minimum wage.
Does Delaware require paid leave?
Yes. Delaware has a Paid Family and Medical Leave (PFML) program effective January 1, 2026, funded through employee payroll deductions of 0.8%. Employees can take up to 12 weeks of paid leave.