Delaware Paid Leave: 0.8% of wages in 2026
In effectChecked November 8, 2026Run by Delaware Department of Labor, Division of Paid Leave
Short answer
Delaware Paid Leave is the state’s paid family and medical leave insurance program, run by the Delaware Department of Labor’s Division of Paid Leave. Since January 1, 2025, employers with 25 or more Delaware employees have paid 0.8% of each covered worker’s Delaware wages every quarter, and employers with 10 to 24 employees pay 0.32% for parental leave only; either may deduct up to half from workers’ pay. Workers could start claiming benefits on January 1, 2026, and employers with 9 or fewer employees are exempt but may join voluntarily.
Next date: December 1, 2026: Deadline to tell the Division of Paid Leave and all employees about any change in the employer and employee contribution split that will start January 1, 2027 (10+ employees).
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- Premium, share of wages
- 0.8%
- Most you may deduct from employees
- 0.4%
- Employer pays at least
- 0.4%
- Wages subject to premium, per employee
- $184,500
10 to 24 employees: 0.32% for parental leave only, and up to 0.16% may be deducted from workers. 9 or fewer employees: exempt unless the employer opts in.
Delaware Paid Leave premium calculator
In 2026, Delaware Paid Leave premiums are 0.8% of each employee’s wages up to $184,500 a year. With 25 or more employees, employers may deduct up to 0.4% from pay and must cover the rest (at least 0.4%).
- Total premium a year
- $0.00
- Most you may deduct from employees
- $0.00
- Employer pays at least
- $0.00
Standard rates applied: 25 or more employees.
Small-employer rule applied: 10 to 24 employees. 10 to 24 employees: 0.32% for parental leave only, and up to 0.16% may be deducted from workers. 9 or fewer employees: exempt unless the employer opts in. Not tested here: an employer that drops below 25 keeps full coverage until it has stayed below 25 for 4 quarters in a row.
Exempt at this size: 9 or fewer employees. 10 to 24 employees: 0.32% for parental leave only, and up to 0.16% may be deducted from workers. 9 or fewer employees: exempt unless the employer opts in.
Assumes the full employee share is deducted. Employer size is tested on the number you enter here; each program counts employees its own way, and the page explains how.
Delaware Paid Leave deadlines
· Paid leave
Last day to submit documents in LaborFirst for a private insurance or self-insured plan to start January 1, 2027
Private plans are approved and renewed on a rolling basis, with start dates of January 1, April 1, July 1 or October 1, and documents are due at least 30 days before the start date.
· Paid leave
Quarterly Hours and Wage report and contributions due for October through December 2026
The 30th day after the quarter falls on a Saturday, so the due date moves to the next business day. · 10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for January through March 2027
10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for April through June 2027
10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for July through September 2027
The 30th day after the quarter falls on a Saturday, so the due date moves to the next business day. · 10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for October through December 2027
The 30th day after the quarter falls on a Sunday, so the due date moves to the next business day. · 10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for January through March 2028
The 30th day after the quarter falls on a Sunday, so the due date moves to the next business day. · 10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for April through June 2028
The 30th day after the quarter falls on a Sunday, so the due date moves to the next business day. · 10+ employees
· Paid leave
Quarterly Hours and Wage report and contributions due for July through September 2028
10+ employees
Dates already passed (3)
- : Employees could start submitting claims for paid leave benefits.
- : Contributions began on wages paid; employers sharing the cost started deducting the worker share from paychecks. (10+ employees)
- : Employer registration opened in Delaware LaborFirst; required employers were enrolled in the state plan once registered. (10+ employees)
What employers have to do
- Register in Delaware LaborFirst, the Delaware Department of Labor’s online system, with your legal business name, any trade name, federal Employer Identification Number (EIN), physical and mailing addresses, a contact and your business start date.
- Pick your employer and employee contribution split (the default is 50/50; you must pay at least half), and tell the Division of Paid Leave and your employees about any change by December 1 before the January 1 it takes effect.
- Deduct the employee share, if any, each payday from wages as they are paid.
- File the quarterly Hours and Wage report in LaborFirst and pay the invoiced contributions by the 30th day after each quarter ends, or the next business day when that day falls on a weekend or holiday.
- Give each employee written notice of their rights under Delaware Paid Leave at hire, and again when they ask for leave or you learn their leave may qualify, and display the Division’s poster in English, Spanish and any first language of at least 5% of your workforce.
- When an employee applies for benefits, decide the claim in LaborFirst within 5 business days of getting a completed application. On the state plan, LaborFirst gives you an advisory decision, but the final approval or denial is yours, and you then have 3 business days to send it to the employee and the Division.
Handling Delaware Paid Leave in payroll
The free route: register directly with the state
You can register and report on your own through Delaware Department of Labor, Division of Paid Leave. You’ll still need your payroll to figure the premium on each paycheck and withhold any employee share.
Payroll systems with a help document covering Delaware Paid Leave
| System | What the documentation says | Link |
|---|---|---|
| Gusto | Gusto’s paid family leave article says employers register with Delaware Paid Leave themselves and enter the PFML account ID in Gusto, which Gusto uses to file and pay the contribution. Read their help doc, Nov 8, 2026 | See plans for Gusto |
| OnPay | Help article explains entering the Delaware PFML ID and coverage choice under Payroll Taxes, which controls OnPay’s withholdings and payments to Delaware Paid Leave. Read their help doc, Nov 7, 2026 | See plans for OnPay |
| Patriot Software | Help article explains setting up Delaware Paid Leave in Patriot’s payroll settings by headcount and coverage choice. Read their help doc, Nov 7, 2026 | See plans for Patriot Software |
| QuickBooks Payroll | Help article explains setting up the Delaware PFML policy and assigning it to employees, and says full-service payroll customers have the tax paid and filed for them. Read their help doc, Nov 7, 2026 | See plans for QuickBooks Payroll |
| Square Payroll | Delaware tax article lists the coverage choice and PFML number to enter so Square Payroll can submit the quarterly Paid Leave filings and payments. Read their help doc, Nov 7, 2026 | See plans for Square Payroll |
Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.
How Delaware Paid Leave works
The 0.8% total is three premiums: medical leave 0.40%, family caregiving leave 0.08% and parental leave 0.32% of wages (19 Del. C. section 3705). The employer must pay at least half of each premium. The default split is 50/50, an employer may pay more, and different classes of employees can have different splits. Deductions may only be taken when wages are paid, and an employer that fails to deduct still owes the full amount. Contributions are figured on each worker’s Delaware wages as defined for FICA (Social Security and Medicare tax) and stop for the year once those wages reach the FICA wage limit ($184,500 in 2026). A worker hired on a temporary basis or expected to work under 25 hours a week can sign a waiver with the employer so that no contributions are owed.
At 0.8% with the default 50/50 split, a worker earning $50,000 in Delaware wages costs $400 a year: $200 from the employer and $200 deducted from the worker, about $7.70 a paycheck on a biweekly payroll. An employer with 10 to 24 employees pays 0.32%, or $160 a year on the same salary, at least $80 of it from the employer.
80% of the worker’s average weekly wage, at least $100 and at most $900 a week in 2026 and 2027. Parental leave: up to 12 weeks in an application year. Medical leave, family caregiving leave and military family (qualifying exigency) leave: up to 6 weeks combined in any 24-month period. No worker gets more than 12 weeks of all types in an application year. Workers qualify after 12 months and 1,250 hours with their employer. From 2028 the $900 maximum rises with Philadelphia-area consumer prices.
Questions employers ask
Who has to follow Delaware Paid Leave?
Employers with 10 or more employees in Delaware during the previous 12 months. The count includes employees who have worked for the employer at least 12 months and 1,250 hours in the past year, or are reasonably expected to, and employees on contribution waivers are left out. Employees are people who primarily report to a worksite in Delaware. The federal government and businesses that close entirely for 30 or more days in a row each year are exempt. A business that uses a professional employer organization (PEO) is treated as the employer.
Is there a small-employer rule?
Employers with 10 to 24 employees must provide parental leave only, at 0.32% of wages, and may deduct up to half (0.16%) from workers. Employers with 9 or fewer employees are exempt; they may opt in to any type of coverage but must stay in for at least 3 years. Coverage levels are checked each quarter, and an employer that drops below 25 keeps full coverage until it has stayed below 25 for 4 quarters in a row.
What happens if an employer doesn’t comply?
An employer that fails to file reports, make contributions, or properly handle and remit deductions taken from employees faces a civil penalty of $1,000 to $5,000 for each violation (19 Del. C. section 3719), and retaliating against an employee who complains or testifies carries the same range. Unpaid contributions build interest at 1.5% a month from the due date (Delaware regulation 1401, section 6.8), though the Division may allow a grace period of up to 6 business days.
Can employers use a private plan instead?
Allowed. An employer can buy a plan from an insurer approved by the Delaware Department of Insurance, or self-insure if it has at least 100 eligible employees, posts a surety bond equal to a year of contributions and keeps a prefunded claims account. Applications, renewals and changes are made in LaborFirst on a rolling basis, with start dates of January 1, April 1, July 1 or October 1 and documents due at least 30 days before the start date, and a plan ends after four quarters unless the employer renews it. One type of coverage can be private while the state plan covers the rest. Private plan employers still file quarterly Hours and Wage reports. Plans grandfathered at launch can run until December 31, 2029, when the employer must join the state plan or get a private plan approved.
Everything employers in Delaware must do ·Paid leave in every state
Sources
- 19 Del. C. ch. 37; 19 DE Admin. Code 1401
- 19 DE Admin. Code 1401, Division of Paid Leave rules (current version: thresholds 3.4 and 3.5, FICA limit 5.5, due dates 6.1.4, split changes 6.3.1, rate renewal 6.6, interest 6.8, private plan summary 22.2), Delaware Department of Labor, Division of Paid Leave (read Nov 8, 2026)
- Delaware Paid Leave program page (who must comply, benefits, key dates), Delaware Department of Labor (read Nov 7, 2026)
- Employer information and resources (exemptions, LaborFirst registration checklist, private plans, notices), Delaware Department of Labor (read Nov 8, 2026)
- Employers and TPAs guide to Delaware Paid Leave (rates table, cost-sharing, quarterly schedule, cost example), Delaware Department of Labor, Division of Paid Leave (read Nov 8, 2026)
- FAQs: A timeline of key milestones for employers and employees (registration, contributions, claims, grandfathering), Delaware Department of Labor, Division of Paid Leave (read Nov 7, 2026)
- FAQs: Use of private insurance to provide paid family and medical leave benefits (application window, self-insurance rules), Delaware Department of Labor, Division of Paid Leave (read Nov 7, 2026)
- Delaware Register of Regulations, Volume 30, Issue 5 (November 1, 2026): cumulative tables list no Division of Paid Leave rule action in Volume 30, Delaware Registrar of Regulations (read Nov 7, 2026)
- Actuarial analysis of contribution rate adequacy, March 30, 2026 (0.80% may be insufficient over time), Delaware Department of Labor (prepared by Risk Strategies and Optimizing Foundations) (read Nov 7, 2026)
- Topic no. 751, Social Security and Medicare withholding rates (2026 wage base limit $184,500), Internal Revenue Service (read Nov 7, 2026)