Delaware Employer Tax Information

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To sign up for Square’s online payroll services in Delaware, you must be registered with the Delaware Division of Revenue and the Delaware Department of Labor so we can pay and file your state taxes.

Agency Required Tax Information Format
Delaware Division of Revenue Delaware Withholding Tax Account Number 1-000000000-001 (13 digits)
Delaware Department of Labor Delaware UI Account Number 00000-0 (6 digits)
Delaware UI Tax Rate X.X%

Delaware Tax Account Numbers

Delaware Withholding Tax Account Number

  • If you are a new business, register online with the DE Division of Revenue.
  • If you already have a DE Withholding Tax Account Number, you can find it on previous correspondence from the DE Division of Revenue.
  • The last three digits of the account number correspond to your location number. You can find this on previous correspondence from the DE Division of Revenue.
  • If you are unsure, you can contact the DE Division of Revenue at 302-577-8779 or via the State of Delaware Live Chat.

Delaware UI Account Number and Tax Rate

  • If you are a new business, register online with the DE Department of Labor to retrieve your number and tax rate. The Contribution Rate for most new employers is 1.6%.
  • If you already have a UI Account Number and Tax Rate, you can find this on the Notice of Unemployment Insurance Assessment Rate mailed by the DE Department of Labor.
  • If you’re unsure, you can contact the agency at 302-761-8001 or by visiting their contact page for email.

Delaware Payroll Tax Details

Square Payroll processes the following per the frequency below to the listed state agencies:

Agency Filing Frequency
Delaware Division of Revenue Withholding Tax Payment After Every Pay Run
Wage and Tax Statement (W-2) Annually
Delaware Department of Labor Employer's Contribution and Wage Report Quarterly
Delaware State Directory of New Hire Reporting New Hire Report As Needed

City of Wilmington Tax Information

If your business is located in Wilmington, or if you employ anyone who lives in Wilmington, you must also be registered with the City of Wilmington so we can pay and file your city taxes.

Agency Required Tax Information Format
City of Wilmington Wilmington Account Number 00000000 (8 digits)

Wilmington Account Number

  • The Wilmington Account Number is a unique account number for businesses located in Wilmington and is used to file the city’s Earned Income Tax and Head Tax.
  • If you are a new business, you can fill out the Application for New Business Earned Income Taxpayer Account form and mail it to the address on the form or register in person. You should receive your number within 5-10 business day when registering by mail or on the same day when registering in person.
  • If you already have a Wilmington City Account Number, you can find this on previous correspondence from the City of Wilmington Earned Income Tax. If your number is less than eight digits, please add zeros to the beginning of the number.
  • If you are unsure, contact the City of Wilmington at 302-576-2418 or email CityTaxQuestions@WilmingtonDE.gov.

City of Wilmington Tax Details

Square Payroll processes the following per the frequency below to the listed local agency:

Agency Filing Frequency
Wilmington Earned Income Tax Department Wilmington Quarterly Return of Tax Withheld Monthly
Wage and Tax Statement (W-2) Annually

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