Employer Services

Important Notice To Employers

• Employers who submit their quarterly UI wage reports and/or tax payments electronically via OES Diamond (Employers Portal), can now process their payments. The system error previously experienced is now corrected.

• Notice to Employers: The 2026 Annual merit rate notices were issues Monday, April 6th, 2026. Due to this issuing delay, the deadline has been extended to May 29th, 2026. For 2026 the unemployment insurance tax rate for rated employers is set using Table B (AHCM = 0.95). Also note that your 2026 UI tax rate no longer includes the operations and technology tax of 0.2%. The Op & Tech tax will be billed to employer on a quarterly basis, similar to our semi-annual tax billing for training tax. Thank you for your compliance and ask that you stay tuned for additional information and timing of the Op & Tech tax. See Delaware Merit Table for more details.

• Delaware Unemployment Insurance has decommissioned the Employer Self Service Portal (ESS) as of June 1, 2025. ESS was intended to provide employers with an additional electronic response option, similar to SIDES. However, the platform did not perform as expected and caused significant confusion. Employers should now submit all electronic responses exclusively through SIDES 

Employer Contributions Operations Unit (ECO)

The Employer Contributions Operations (ECO) unit is the section within the Delaware Division of Unemployment that oversees and manages the unemployment trust fund and the employers who pay into the fund. Within ECO are specific the offices of Status and Charging, Accounts Management, Field and Collections. These Office work together to manage the unemployment trust fund and the employers that are required to pay unemployment tax assessments under Delaware’s Unemployment Act 19 Del.C. Chapter 33.

Status and Charging Office

The Status and Charging Office is responsible for determining if private businesses, government, and Federal entities are liable to pay unemployment tax in Delaware. The staff of Status and Charging unit performs the following duties:

-Determining if an employer must pay unemployment assessments in Delaware.

-Issuing an employer’s Delaware State Unemployment Insurance (SUI) Tax number

-Calculates and sets the Delaware tax rates for employers on a yearly basis.

-Completes employer name change requests

-Closes employer accounts.

-Performs employer tax rate reductions

If you have any questions on the services the Status and Charging Office performs, please call:

(302) 761-8482

If you are an employer appealing a tax rate change, please send mail your appeal to:

Delaware Division of Unemployment
ATTN: Status & Charging Unit, Supervisor
(Rate Review)
P.O. Box 9953
Wilmington, DE 19809-0953

Accounts Management Office

The Accounts Management Office is responsible for overseeing employer accounts and the unemployment trust fund. The staff of the Accounts Management Unit performs the following duties:

-Quarterly billings to employers

-Biannual Training Tax billing to employers

-Process employer unemployment tax payments

-Processes Training Tax payments

-Processes employer account credits and refunds

The mailing address for Delaware tax payments and competed UC-8/ UC-8A forms is:

Delaware Division of Unemployment Insurance
UC-8/ UC-8A/ Payments
P.O. BOX 5515
Binghamton, NY 13902

The mailing address for Delaware Training Tax payments is:

Delaware Division of Unemployment Insurance
Training Tax Payments
P.O. BOX 5514
Binghamton, NY 13902

If you have any questions on the services the Accounts Management Office performs, please call:

(302) 761-8482

Field Office

The Field Office conducts audits on businesses to ensure compliance with Delaware’s Unemployment Act and associated Delaware Statutes.

Collections Office

The Collections Unit attempts to work with employers who are monetarily or report delinquent with their Delaware unemployment tax assessments. The Collections Unit’s primary focus is to support an employer’s desire to comply with Delaware’s Unemployment Act 19 Del.C. Chapter 33 in the event the employer has fallen behind on unemployment tax assessments. Paths to compliance may include all or a few of the following:

-Liens

-Compromises

-Payment Agreements

-Full Payment on Assessments

Employer Handbook

In accordance with 20 CFR Part 603, wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual’s eligiblity under other government programs.

Employer Handbook

Unemployment Insurance Tax

The unemployment insurance tax you pay depends on the size of your taxable payroll and the rate of your tax. The taxable wage base, or the amount of “wages” for each covered employee on which unemployment insurance assessments must be paid, is determined by the Delaware legislature in accordance with a federally determined minimum. The taxable wage base in 2025 is $12,500.00. 

For more information on Unemployment Insurance please refer to the Employer’s Handbook.

Delaware Merit Rate Table

Type	2026	2025	2024	2023	2022
New Employer Rate	1.0%	1.2%	1.2%	1.2%	1.8%
New Construction Rate	1.0%	1.2%	1.2%	1.2%	2.3%
Delinquent Rate	6.3%	6.5%	6.5%	6.5%	6.5%
Lowest Rate	0.3%	0.3%	0.3%	0.3%	0.3%
Highest Rate	5.4%	5.4%	5.6%	8.2%	8.2%
Wage Base	$14,500.00	$12,500.00	$10,500.00	$10,500.00	$14,500.00
State Experience	N/A	N/A	35	30	30
AHCM	0.95	0.91

Online Employer Services Portal

To access the Online Employer Services Portal, click here.