Delaware (DE) – 2022


Minimum WageDelawareFederal
Minimum Wage$10.50$7.25
Minimum Cash Wage (Tipped Employee)$2.23
Maximum Tip Credit$8.27
State Income TaxDelawareFederal
Wage WithholdingTables
Supplemental Wage / Bonus RateNo Provision
Unemployment InsuranceDelawareFederal
Maximum 2022 Taxable Earnings (Unchanged from 2021)$16,500
Employee 2022 DeductionNone
Employer 2022 Tax Rates (Includes 0.2% supplemental assessment rate)0.3 – 8.2%
Standard 2022 New Employer Rate1.50%
Voluntary Contribution PermittedNo

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021)$20,500

Delaware State Resources

Need a Tax Form?

You can download some of the most common tax related forms here.