Delaware employers file the quarterly unemployment tax report on Form UC-8 through the Division of Unemployment Insurance’s Online Employer Services portal, reporting wages paid and remitting unemployment insurance tax each quarter. For 2026, you pay tax on the first $14,500 of each employee’s annual wages at a rate between 0.4% and 5.4% based on your claims experience, with new employers assigned a flat 1.0%.1Delaware Department of Labor. Online Employer Services Miss a deadline and you can face interest of 1.5% per month, a $17.50 late-report penalty, and a delinquency assessment rate of 6.3% on next year’s wages.2Delaware Department of Labor. Employer FAQs
The 2026 Wage Base and Your Rate
Unemployment tax applies only to the first $14,500 you pay each employee during the 2026 calendar year.1Delaware Department of Labor. Online Employer Services Wages above that figure for an individual employee are not subject to the tax. The 2026 base is up from $12,500 in 2025, reflecting the balance of the state’s Unemployment Insurance Trust Fund.
Your rate depends on your benefit wage ratio, which compares the unemployment claims charged to your account against the taxable wages you have paid. For 2025 and 2026, Delaware uses two possible rate schedules tied to the average high-cost multiple of the trust fund. Schedule A (0.3% to 5.4%) applies when the multiple is 1.0 or higher; Schedule B (0.4% to 5.4%) applies when it falls below 1.0. For 2025, the multiple came in at 0.91, so Schedule B was in effect.3State of Delaware. Delaware Division of Unemployment Insurance Announces New Tax Schedules for 2025 Employers with no claims history pay a flat 1.0% in 2025 and 2026.4Delaware Code Online. Delaware Code Title 19 Chapter 33 Subchapter III The Division notifies you of your assigned rate before the calendar year begins.
To calculate the tax owed on each UC-8, total each employee’s taxable wages for the quarter (capped at the $14,500 annual base) and multiply by your assigned rate.
What to Have Ready Before You File
You need your Delaware Department of Labor employer account number, your Federal Employer Identification Number, and payroll records showing each employee’s full name, Social Security number, and gross wages for the quarter. Verify every Social Security number against your federal records. The state cross-checks this data for benefit eligibility, and mismatches delay processing.
Delaware defines wages broadly. The term covers all remuneration for personal services, including commissions, bonuses, dismissal payments, holiday pay, back pay, tips received from customers, and the cash value of non-cash compensation.5Delaware Code Online. Delaware Code Title 19 Chapter 33 Subchapter I If you pay employees in anything other than cash, estimate the reasonable cash value and report it.
Form UC-8 is the summary that reports total wages and the tax due. Form UC-8A is the companion schedule where you list individual employee wage detail. Both are available as a combined PDF from the Division’s forms page.6Delaware Department of Labor. Unemployment Insurance Forms for Employers
Filing Through Online Employer Services
Nearly all employers file electronically at oes.delawareworks.com. The portal lets you submit the quarterly wage report, file adjustment applications, update employer information, and pay outstanding balances.7Delaware Department of Labor. Unemployment Insurance Employer Handbook New employers register for their account the same way.
After you enter wage data, the portal walks you through confirmation screens so you can match the figures against your payroll records before submitting. You finish with an electronic signature, which carries the same legal force as a signed paper form under Delaware’s Uniform Electronic Transactions Act.8Justia. Delaware Code 12A-107 Legal Recognition of Electronic Records, Electronic Signatures, and Electronic Contracts You can pay the balance through the portal by ACH debit, ACH credit, or in some cases credit card. The system generates a filing receipt that serves as your proof of compliance.
Paper filing is available only to employers who have obtained a waiver for electronic filing; those employers mail Form UC-8 to the Division. The state also accepts wage data via magnetic media for employers who meet specific reporting requirements.6Delaware Department of Labor. Unemployment Insurance Forms for Employers
Quarterly Deadlines for 2026
Quarterly reports follow the end of each quarter. First-quarter reports (January through March) are normally due April 30, second-quarter reports July 31, third-quarter reports October 31, and fourth-quarter reports January 31 of the following year. When a deadline falls on a weekend or state-recognized holiday, it moves to the next business day.
For 2026, note one change: the first-quarter report is due May 29, 2026, rather than the usual April 30.1Delaware Department of Labor. Online Employer Services Confirm each quarter’s current deadline in the Online Employer Services portal before filing, since the state can adjust dates.
What Late Filing Costs
Two charges hit immediately. Interest accrues at 1.5% per month on unpaid tax, and a flat $17.50 penalty applies to each late report.2Delaware Department of Labor. Employer FAQs
The larger consequence is the delinquency assessment rate. If your required reports and payments for periods ending on or before June 30 are not received by September 30 of that year, your tax rate for the next calendar year jumps to 6.3% regardless of your claims experience.4Delaware Code Online. Delaware Code Title 19 Chapter 33 Subchapter III For context, an employer that would otherwise pay 0.4% on the $14,500 wage base owes $58 per employee per year; at 6.3%, that same employee generates $913.50. Across 20 employees, the gap is roughly $17,000. The Department can waive the delinquency rate for good cause, but the demonstrated reason has to be compelling.
Correcting a Previously Filed Report
Do not try to fix a prior-period error by adjusting the numbers on your next UC-8. Delaware requires each quarterly report to show only that quarter’s wages. Prior-period corrections go on a separate Adjustment Application, available through the Online Employer Services portal or the Division’s forms page.7Delaware Department of Labor. Unemployment Insurance Employer Handbook
Changes to employer status or to pre-printed information on your forms, such as a business name or address, use Form UC-8C instead.7Delaware Department of Labor. Unemployment Insurance Employer Handbook The Adjustment Application handles wage and tax corrections; the UC-8C handles administrative details. File corrections quickly, because unresolved discrepancies affect your benefit wage ratio and your future rate.