Reference · State of Delaware

Delaware trade labor costs

What a plumbing, HVAC or electrical tech earns in Delaware, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$31.11/h+1.4% vs the U.S.23rd of 51
HVAC median
$29.96/h+2.1% vs the U.S.21st of 51
Electrical median
$30.63/h+0.8% vs the U.S.28th of 51
New-employer SUTA
1.00%on the first $14,500
Payroll programs
1 programPaid Leave
Sales tax on labor
No sales taxrepair and installation on buildings

Pay in Delaware

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades
  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $19.71, 25th $24.93, median $31.11, 75th $37.42, 90th $45.93 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $21.64, 25th $25.51, median $29.96, 75th $36.89, 90th $46.93 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $18.40, 25th $23.10, median $30.63, 75th $43.52, 90th $50.64 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Delaware, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$19.71$21.64$18.40
25th$24.93$25.51$23.10
Median$31.11$29.96$30.63
75th$37.42$36.89$43.52
90th$45.93$46.93$50.64
Mean$32.75$31.80$34.02
U.S. median$30.67$29.33$30.38
vs U.S.+1.4%+2.1%+0.8%
Rank23rd21st28th
Jobs1,5901,7302,260

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Delaware charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

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

Workers’ compensation

Delaware Department of Labor, Division of Industrial Affairs, Office of Workers' Compensation

Who must carry it
Any employeeAny employer with one or more employees in Delaware must carry a workers’ compensation insurance policy (19 Del. C. § 2306(a)). delcode.delaware.gov · industrialaffairs.delaware.gov
Where to buy it
Private insurersEmployers insure with a carrier approved by the Department and authorized to write workers’ compensation in Delaware, or prove the financial ability to pay claims directly as a self-insurer (19 Del. C. § 2372(a)). delcode.delaware.gov
Owners
Executive officers are covered, but up to 8 stockholder-officers of a corporation or 8 LLC members may opt out by written agreement with the company; they still count as employees (19 Del. C. § 2308). Sole proprietors and partners are not covered unless they elect coverage; their immediate family members are covered unless each agrees in writing to an exemption. delcode.delaware.gov
Construction
For licensed contractors, independent contractors must be covered by their own policy or by the contractor that hires them; no more than 4 stockholder-officers may opt out, and sole proprietors and partners working as independent contractors cannot use the owner exclusion (19 Del. C. § 2311(a)). The hiring contractor must collect and keep for 3 years each sub’s certificate of insurance or exemption notice, or it is treated as insuring their claims. delcode.delaware.gov

Statute and agency pages read

Delaware Paid Leave

Delaware Paid Leave (Paid Family and Medical Leave Insurance Program, Healthy Delaware Families Act)

In effect in 2026 Delaware Department of Labor - Delaware Paid Leave

Total rate
0.80%combined for full coverage (parental 0.32% + medical 0.40% + family caregiving 0.08%); 2025 and 2026 rates
Employer pays
Employer funds 100% but may require employees to pay up to 50%: at least 0.40% for full coverage, 0.16% for parental-leave-only employers
Small employers
1-9 employees: exempt (may opt in voluntarily); 10-24: parental leave only (0.32%); 25+: full coverage (0.8%)
Wage cap
The Social Security wage base
Employees
Employer may require employees to contribute up to half

Employer’s own cost, share of wages 5 employees: None20 employees: 0.16%In a 20-person shop that is about $104 a year for a plumber paid the state median. Add it to Benefits in the calculator.

Next: No separate 2027 rate published; the department states rates are guaranteed during implementation

Approved private insurance or (for larger employers) self-insured plans may replace the state plan.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Delaware needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Delaware’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $31.11$113.54$126.16→ $130
HVACwage $29.96$111.08$123.42→ $125
Electricalwage $30.63$112.51$125.02→ $130

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Delaware: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Delaware: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Delaware

Charge at least $126.16 per billable hour; break-even $113.54.

Round up to $130 (+$3.84)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $126.16 per billable hour, drawn to scale: wage $53.18, taxes & benefits $13.75, overhead $32.87, truck $13.74, profit 10% $12.62. Break-even line at $113.54. Rounded up to $130.12345$0Labor$66.93Break-even$113.54Your rate$126.16Round up to$130
  1. Wage$64,708.80 ÷ 1,216.8 h$53.18
  2. Taxes & benefits25.86% of pay$13.75
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$12.62
Break-even
$113.54
Profit per hour
$12.62
Revenue a year
$460,537

$113.54 ÷ (1 − 10%) = $126.16rounded up to $130

Already showing the example.

Price your tasks at $130 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$39.15per paid hour
Labor
$66.93per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
25.86%over gross pay

What moves your rate

  • Every billable hour sold under $113.54 loses money.
  • At 70% billable instead of 65%, break-even drops to $105.43, $8.11 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $110.81.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$31.11 × 2,080 h = $64,708.80
  4. Employer taxes and comp$4,011.95 SS + $938.28 Medicare + $42.00 FUTA + $145.00 SUTA + $1,727.72 comp = $6,864.95
  5. Benefits$64,708.80 × 15.25% = $9,868.09
  6. Labor per billable hour$81,441.84 ÷ 1,216.8 h = $66.93
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$66.93 + $32.87 + $13.74 = $113.54
  10. Rate at 10% profit$113.54 ÷ (1 − 10%) = $126.16

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Delaware3 figures
Wage Plumbing
$31.11/hr
Delaware median for plumbers · BLS OEWS May 2025
SUTA rate New employer
1.00%
New-employer rate, construction included (Delaware DOL, 2026) · DOL Significant Provisions, July 2026
SUTA wage base Per tech
$14,500
Delaware · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Delaware: pay, payroll taxes and licensesSee all 50 states and DC
Delaware: the fine print

Delaware DOL 2026 merit rate table: new employer 1.0%, new construction 1.0%.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Delaware median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+25.86% of pay

Filled: Delaware new-employer rate, DOL Significant Provisions, July 2026. Your notice wins.

Pay per tech the rate applies to. Filled: Delaware, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$39.15per paid hour · burden 25.86%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $126.16 per billable hour · break-even $113.54. Back to the result

Sales tax on your work

What Delaware’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
No sales taxDelaware has no sales tax. Instead the contractor pays a gross receipts tax on amounts received for work and materials on Delaware real property, after an exclusion of $100,000 a month ($300,000 a quarter).No repair vs. new construction split: contracting covers construction, alteration and repair of buildings. Amounts paid to subcontractors can be excluded from gross receipts.
Materials
No state sales taxNo sales tax on materials; amounts received for materials are part of the contractor’s gross receipts.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing and HVAC

State license

Board of Plumbing, Heating, Ventilation, Air Conditioning and Refrigeration Examiners (Delaware Division of Professional Regulation)

  • Plumbing Master Plumber licenseA person shall not provide plumbing services in Delaware or hold out as a licensed master plumber unless licensed as a master plumber under 24 Del. C. ch. 18 (or exempt).
  • HVAC Master HVACR license (or Master HVACR Restricted license for one specialty, e.g. air conditioning)A person shall not provide HVACR or HVACR restricted services in Delaware unless licensed as a master HVACR licensee or master HVACR restricted licensee under 24 Del. C. ch. 18 (or exempt).
FeeAmount
Plumbing · Master Plumber license
Plumber (master plumber) application fee (non-refundable)one-time$173
HVAC · Master HVACR license (or Master HVACR Restricted license for one specialty, e.g. air conditioning)
Master HVACR application fee (non-refundable)one-time$173

Renewal amount is not published: 'You are notified of the amount of the renewal fee at the time of renewal.' Licenses are renewable biennially (24 Del. C.); late renewal adds 50%. Exam fee not stated on the Board’s pages.

Keeping the license

Renewal
PlumbingDelaware master plumber licenses renew every two years and expire October 31 of even-numbered years; late renewal is possible for one year, after which the license terminates. dpr.delaware.gov · delcode.delaware.govHVACDelaware master HVACR and master HVACR restricted licenses renew every two years and expire October 31 of even-numbered years. dpr.delaware.gov · delcode.delaware.gov
Continuing ed.
Check with the boardThe official page that settles this refused a normal read on November 4, 2026.
Reciprocity
PlumbingDelaware licenses out-of-state master plumbers by reciprocity (24 Del. C. 1810). Master plumbers from Connecticut, Iowa and Maryland need no proof of experience; those from 14 listed jurisdictions with standards not substantially similar (Alabama, Arkansas, DC, Florida, Georgia, Michigan, New Hampshire, New Jersey, North Carolina, Ohio, Rhode Island, South Carolina, Virginia, West Virginia) must show 7 years of practice as a master. dpr.delaware.govHVACDelaware licenses out-of-state HVACR licensees by reciprocity (24 Del. C. 1823). HVACR license holders from Connecticut, Iowa and Maryland need no proof of experience; those from 14 listed jurisdictions with standards not substantially similar must show 7 years of practice as a master. dpr.delaware.gov

Electrical

State license

Board of Electrical Examiners (Delaware Division of Professional Regulation)

Master Electrician license (Master Electrician – Special for specialties such as HVAC or elevators)

No person shall engage in providing electrical services or hold out as a licensed electrician in Delaware unless duly licensed under 24 Del. C. ch. 14.

FeeAmount
Master Electrician application fee (non-refundable)one-time$203

Renewal amount is not published: 'You are notified of the amount of the renewal fee at the time of renewal.' Late renewal adds 50%. Master Electrician – Special application is $200. Exam fee not stated on the Board’s pages.

Keeping the license

Renewal
Delaware electrician licenses renew every two years and expire June 30 of even-numbered years; at renewal licensees attest to continuing education and liability insurance. dpr.delaware.gov
Continuing ed.
For each full two-year period (July 1 to June 30 of even years), master, master special, limited and limited special electricians need 10 hours of approved continuing education, 5 of them on the National Electrical Code from the second renewal on; journeypersons, residential and apprentice electricians need 5 hours. dpr.delaware.gov
Reciprocity
The Delaware Board of Electrical Examiners treats Maryland and New Jersey licenses as substantially similar (no proof of experience needed); electricians from 18 listed states (including Florida, Georgia, North Carolina, Ohio, Texas and Virginia) and DC must prove five years of experience after licensure (24 Del. C. 1409). dpr.delaware.gov

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
Every contractor working in Delaware, resident or nonresident, must also register with the Delaware Division of Revenue and hold a contractor business license (resident or non-resident contractor package), separate from the board-issued trade license. revenue.delaware.gov
Bond
Nonresident contractors and subcontractors must file a surety bond of 6% of the contract price with the Division of Revenue before starting any Delaware contract of $20,000 or more (or contracts totaling $20,000 or more in a calendar year) under 30 Del. C. 375; the trade licensing boards require no bond. delcode.delaware.gov
Insurance
$300,000Master and limited electricians must prove general liability insurance of at least $300,000 (their own or an employer policy naming them) to get and renew a license from the Delaware Board of Electrical Examiners; journeypersons and apprentices are exempt. The plumbing and HVACR licensing law sets no insurance requirement. dpr.delaware.gov

Board and statute pages read

State or city license?

State license only Who licenses the trades in Delaware

Plumbing, HVACR and electrical licenses are issued only by state boards in the Division of Professional Regulation, including for people licensed in other states. Counties and towns keep the power to adopt and enforce plumbing, HVACR and fuel gas codes that do not conflict with the state law (24 Del. C. 1832). dpr.delaware.gov · delcode.delaware.gov

State and city pages read

What Delaware law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

25 Del. C. §§ 2701 to 2729Chapter 27. Mechanics’ Liens

You, hired by the owner
No notice to startDelaware requires no pre-lien notice from a contractor hired by the owner; the chapter only requires filing the statement of claim in time (§ 2711). On request the owner can demand a written list of everyone who furnished labor or material, and a contractor who fails to give it within 10 days gets no further payments and loses the benefit of the lien chapter (§ 2705). delcode.delaware.gov
Subs and suppliers
No preliminary noticeThe Delaware lien chapter sets no preliminary notice for subcontractors or suppliers; they file a statement of claim within 120 days (§ 2711(b)). delcode.delaware.gov
File the lien
180 daysA contractor who contracted directly with the owner and furnished both labor and material files the statement of claim in the Superior Court Prothonotary’s office within 180 days after completion of the structure (several other start events also count, such as the final invoice or receipt of 90% of the price) (§ 2711(a)). Everyone else files within 120 days after their last labor or material delivery (§ 2711(b)). delcode.delaware.gov
Enforce it
180 daysDelaware has no separate foreclosure deadline: the statement of claim filed with the Superior Court within the § 2711 deadline (180 days for a prime contractor) may also serve as the complaint, and the claim proceeds by writ of scire facias (§§ 2712, 2714). The lien attaches through the judgment (§ 2718). delcode.delaware.gov
Homes
No lien can be obtained on a home used solely as the owner’s residence once the owner has paid the contractor in full in good faith; at or before full or final payment the contractor must give the owner a notarized certification that all labor and materials are paid, or lien releases from everyone who worked on the job, or risk suspension or revocation of its licenses (§ 2707). delcode.delaware.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
Statute sets deadlinesEvery construction contract must require the owner to pay the contractor within 30 days after the end of the billing period, and the contractor to pay subs and suppliers within 30 days out of what it is paid, with late interest at the legal rate (6 Del. C. § 3506). If the contract is silent, the owner pays undisputed amounts within 30 days after the billing period or invoice and the contractor pays subs within 15 days after it is paid; that default rule does not apply to public works, 6 or fewer residential units, or repair of a single residential unit (§ 3507). delcode.delaware.gov
Retainage
No private-job capDelaware sets no retainage cap on private jobs; the Building Construction Payments Act lets the owner and contractor retain a specified percentage of each progress payment as the contract provides (6 Del. C. §§ 3506, 3507). delcode.delaware.gov

Statutes read

Heating and cooling season in Delaware

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Wilmington airport, month by month.

Heating degree days
4,647
Cooling degree days
1,229
Nights ≤ 32 °F
92
Days ≥ 90 °F
22
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Wilmington airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan976024
Feb825021
Mar677114
Apr347132
May12274–
Jun13241–
Jul0389–
Aug1334–
Sep38155–
Oct266231
Nov551010
Dec832020

Heating carries the load at Wilmington airport: 4,647 heating degree days a year against 1,229 cooling degree days, peaking in January (976).

The lightest months for heating and cooling together are May and September (195 and 193 degree days).

Nights at or below 32 °F: about 92 a year, ten or more a month in December through March. Days reaching 90 °F: about 22 a year, the most in July.

Weighted by where Delaware’s people live, NOAA’s statewide normals (1981–2010) are 4,548 heating and 1,189 cooling degree days — 31st for heating and 18th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Wilmington airport (USW00013781), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 976 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (labor.delaware.gov)Delaware Department of Labor, Division of Unemployment Insurance · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Delaware Paid Leave (Paid Family and Medical Leave Insurance Program, Healthy Delaware Families Act)Delaware Department of Labor - Delaware Paid Leave · read October 28, 2026
  7. Tax Tips for Contractors and Real Estate Developers Conducting Business in DelawareDelaware Division of Revenue · no date shown · read October 24, 2026
  8. Step 4: Learn About Gross Receipts TaxesDelaware Division of Revenue · no date shown · read October 24, 2026
  9. 25 Del. C. §§ 2701 to 2729 — Chapter 27. Mechanics’ LiensOfficial state code · read November 4, 2026
  10. Workers’ compensation coverage requirementsDelaware Department of Labor, Division of Industrial Affairs, Office of Workers' Compensation · read November 4, 2026
  11. U.S. Climate Normals 1991–2020, Wilmington airport (USW00013781)NOAA National Centers for Environmental Information · read November 4, 2026
  12. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026