Hibou Odoo Suite Enterprise: State of Delaware : Unemployment Insurance Reporting & Payments


Purpose

The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Delaware. 

Unemployment Insurance Reporting & Payments

All liable employers are required to submit for each calendar quarter, a summary assessment and payroll report with the amount of tax due. A quarterly report must be submitted even if the employer has had no payroll in the quarter and whether or not any assessment is payable.

There are 2 ways to report and remit the amount due:

Your premium and wage reports are due quarterly:

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

 For further details, see the Unemployment Insurance Employer Handbook.  

Good to Know!

Delaware's 2019 taxable wage base is currently $16,500. The 2019 new employer (non-construction) rate is 1.5%.