USA State Payroll Rates + Resources: State of Delaware : Unemployment Insurance Reporting & Payments

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:

• Paper form (Form UC-8, Employer's Summary Assessment Report) is mailed to registered employers at least 30 days in advance of the due date. 

• Electronically on the Division's online employer portal. Tax payments must be made by an automated clearinghouse. No credit or debit card payments will be accepted. 

Your premium and wage reports are due quarterly:

 For further details, see the Unemployment Insurance Employer Handbook.