State unemployment tax (SUTA)
Delaware Department of Labor, Division of Unemployment Insurance
- Wage base
- $14,500 per employee a year
- New-employer rate
- 1.00%
- Construction
- Same as other new employers
Delaware DOL 2026 merit rate table: new employer 1.0%, new construction 1.0%.
Charged with it
- Training tax 0.11% of the first $14,500 — billed on top of the rate. Billed separately, twice a year.
Per tech, a year 1.00% × $14,500 = $145With the training tax billed on top: (1.00% + 0.11%) × $14,500 = $161At the new-employer rate, for a plumber paid the state median ($31.11 × 2,080 h = $64,709). The calculator uses the rate alone.
State pages read