Delaware Unemployment Tax Rules

Coverage: Same as under federal law.

Rates: 0.3% — 8.2% (2006; does not include the supplemental assessment rate of 0.2% or the training tax assessment of 0.15%); 2.2% (2006 no experience rate for nonconstruction industry employers); 0.3% — 8% (new construction industry employer in 2006)

Taxable Wage Limit: $8,500 (2006)

Employee Withholding: None

Administration:

Department of Labor
Division of Unemployment Insurance
4425 N. Market Street
P.O. Box 19809
Wilmington, Delaware 19802
Telephone: 302-761-8484