Delaware Pay Stub Requirements & Payroll Taxes

Delaware requires a pay statement from employers with more than three employees, a $15.00 minimum wage, and a 30-minute meal break for shifts of 7½ hours or more. From January 2026, Delaware Paid Leave benefits became available, funded by payroll contributions of less than 1% of wages that employers may split with employees. Its income tax runs from 2.2% to 6.6%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Delaware?

Delaware employers with more than three employees must furnish each employee, at the time of payment, a statement (on the check, a separate slip, or electronically) showing wages due, the pay period, and the total amount of deductions, separately specified; hourly employees' statements must also show total hours worked for the pay period.

Required on every wage statement — 19 Del. C. § 1108:

Wages due
The pay period for which wages are due
Total amount of deductions, separately specified
Total number of hours worked in the pay period (for hourly employees)

Penalty for non-compliance (19 Del. C. § 1112(a)): Violations of the Wage Payment and Collection Act (Chapter 11), including recordkeeping/statement duties, are subject to a civil penalty of not less than $1,000 nor more than $5,000 per violation.

How often must employees be paid?

Employers must pay all wages due to employees on regular paydays designated in advance, occurring at least once each calendar month, and must pay all wages due within 7 days from the close of the pay period in which they were earned.

Source: 19 Del. C. § 1102

Delaware minimum wage

Delaware's minimum wage reached $15.00 an hour on January 1, 2025, the last step of a 2021 law.

$15.00 per hour statewide, effective January 1, 2025Delaware cities and counties do not set their own minimum wages.

Tipped employees: a cash wage of at least $2.23 per hour, provided tips bring total pay to the full minimum wage.

Source: 19 Del. C. § 902

Overtime & double time

Delaware has no state overtime law; the federal Fair Labor Standards Act governs overtime.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Employees who work 7½ or more consecutive hours must get an unpaid meal break of at least 30 consecutive minutes, taken after the first two hours of work and before the last two. Workplaces with fewer than five employees on a shift are among the exemptions.

There is no rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for a missed meal break; violations carry civil penalties.

Source: 19 Del. C. § 707

Delaware state income tax

Delaware imposes a progressive personal income tax on wages, with marginal rates rising from 2.2% to a top rate of 6.6%. The first $2,000 of taxable income is untaxed (0%).

2025 tax rate schedule (all filers)

Taxable income	Rate
$0 – $2,000	0%
$2,000 – $5,000	2.2%
$5,000 – $10,000	3.9%
$10,000 – $20,000	4.8%
$20,000 – $25,000	5.2%
$25,000 – $60,000	5.55%
Over $60,000	6.6%

Delaware's tax rate schedule (set for taxable years beginning after December 31, 2013) applies the same bracket structure regardless of filing status; it has not changed for tax year 2025.

Source: 30 Del. C. § 1102

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Vacation & paid time off (PTO)

Delaware does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Delaware vacation statute; terms set by employer policy or contract

Final paycheck rules

When an employee leaves, wages are due on the later of the regular payday that would have applied or three business days after the last day worked.

Situation	Final wages due
Fired or laid off	By the regular payday, or three business days after the last day worked if that is later.
Quits or resigns (notice makes no difference)	The same deadline as a discharge.

Late final pay:An employer that fails to pay without a good-faith dispute can owe liquidated damages of 10% of the unpaid wages for each day, up to the amount of the wages.

Source: 19 Del. C. § 1103

Other Delaware payroll taxes employers should know

Delaware employers pay state unemployment insurance (SUI) tax on a per-employee taxable wage base set annually by the Department of Labor. Delaware does not have a state disability or paid-family-leave payroll tax program comparable to CT/DC/NJ. UI taxes are reported and deposited quarterly through the Department of Labor's employer portal.

Tax	Rate	Notes
Unemployment Insurance (SUI)	0.3%–5.4% (new employer rate 1.0%) for 2026; delinquent rate 6.3%	Taxable wage base is $14,500 per employee for 2026.
Delaware Paid Leave contribution	Less than 1% of wages; employers may deduct up to half from employees	Benefits became available January 1, 2026: up to 80% of wages, capped at $900 a week, for up to 12 weeks of combined leave a year, for employees with 12 months of service and 1,250 hours in the past year.

Source: 19 Del. C. Chapter 33 (Unemployment Compensation)

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Common questions about Delaware pay stubs

What is the Delaware Paid Leave deduction?

Your share of the contribution that funds Delaware Paid Leave, which began paying benefits on January 1, 2026. The total is less than 1% of wages, and employers may deduct up to half of it from employees.

Do Delaware employers have to give meal breaks?

Yes. Employees who work 7½ or more consecutive hours must get at least 30 consecutive unpaid minutes, after the first two hours and before the last two.

When is my last paycheck due in Delaware?

On the regular payday that would have applied, or three business days after your last day if that is later. Unpaid wages can draw a 10% per day penalty, up to the amount owed.

Which Delaware employers must give pay stubs?

Employers with more than three employees must give a statement with each payment showing wages due, the pay period and the deductions made.

Guides that go with this page

Delaware's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.