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Bookkeeping and payroll in Delaware

Bookkeeping and payroll for Delaware businesses.

Visory provides bookkeeping and payroll services for growing Delaware businesses, from professional and consulting firms to design practices. A dedicated team you know by name works inside your own QuickBooks or Xero file, with Delphi AI taking the repetitive parts under that team’s oversight, and keeps your books and pay runs to Delaware’s gross receipts tax, withholding, and paid leave rules. One flat monthly fee covers the agreed scope.

  • A dedicated team you know by name
  • Delaware rules in every pay run and close
  • One flat monthly fee for the agreed scope
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Wilmington’s downtown office towers above the Brandywine Creek and its old millrace on a spring day.
Photo: Luiz F. Castro, Public domain

Who we work with in Delaware

Growing businesses across Delaware.

Health care and social assistance is Delaware’s largest private industry, with about 83,000 jobs, and finance and insurance employs about 43,000 people, 2.2 times its share of jobs nationally (BLS Quarterly Census of Employment and Wages, 2025 annual averages). Across the state, private employers averaged about 412,000 jobs in 2025.

  • Services businesses with revenue of roughly $750k to $20m, led by a CEO, president, or founder.
  • Nonprofits with grants, programs, and a board to report to.
  • Franchise networks and payroll-heavy operations, with many sites and many pay runs.

All the industries we work with

Delaware rules

The Delaware rules your finance function runs on.

Seven rules set by Delaware, each with the law that sets it and what it does to your month. Your team works to them every pay run and every close.

Growth can mean paying eight times a month.

Once a year’s withholding passes $33,460, the next year’s payments are due within 3 business days of each eighth-monthly period, so payroll and the bank reconciliation have to keep pace with every pay run.

Set by Delaware Code, Title 30, § 1102 (Personal Income Tax)

Delaware taxes income at graduated rates: nothing on the first $2,000, then from 2.2% up to 5.55% on income up to $60,000, and 6.6% above $60,000. The Division of Revenue sets payments from the year to June 30, 2025: up to $6,020 of withholding is paid quarterly, by the last day of the month after the quarter; up to $33,460 monthly, by the 15th; and above that eighth-monthly, within 3 business days of each period. Employers with no withholding history pay monthly.

Delaware Code, Title 30, § 1102 (Personal Income Tax); rates for tax years 2014 and later; payment thresholds for 2026.

Sources Delaware Division of Revenue: Tax rate changes Delaware Division of Revenue: Lookback period Delaware Division of Revenue: Employer’s Guide, withholding regulations and employer’s duties Delaware Code: Title 30, § 1102, imposition and rate of personal income tax

The wage base climbs again in 2027.

Contributions stop once an employee’s wages pass $14,500, so the cost lands early in the year, and the 2027 budget needs the higher $16,500 base built in before January.

Set by Delaware Code, Title 19 (Unemployment Compensation); House Bill 433 (2024)

Employers pay unemployment insurance on the first $14,500 of each employee’s wages in 2026, up from $12,500 in 2025, and House Bill 433 sets $16,500 for 2027 and after. New employers pay 1.0%, and 2026 rates run from 0.3% to 5.4%. The 0.2% Operations and Technology tax, always part of the rate, is now billed separately. Forms UC-8 and UC-8A, with payment, are due within one month after each quarter.

Delaware Code, Title 19 (Unemployment Compensation); House Bill 433 (2024); 2026 wage base and rates, for calendar year 2026.

Sources Delaware Department of Labor: Unemployment insurance employer services Delaware Department of Labor: Unemployment insurance employer FAQs Delaware General Assembly: House Bill 433 (152nd General Assembly), unemployment compensation

One floor across the state.

Delaware sets a single statewide rate, so every employee in the payroll file starts from the same $15.00, and for tipped staff the payroll has to show tips bringing pay up to it.

Set by Delaware Code, Title 19, Chapter 9 (Minimum Wage Act)

Delaware’s statewide minimum wage is $15.00 an hour, in force since January 1, 2025, and most workers employed in the state are covered unless a specific exemption applies. Tipped employees receive a cash wage of at least $2.23 an hour plus tips that bring them to the full minimum wage, and a tip pool may not take more than 15% of the gross tips employees receive.

Delaware Code, Title 19, Chapter 9 (Minimum Wage Act); $15.00 from January 1, 2025.

Sources Delaware Division of Industrial Affairs: What is the current minimum wage in Delaware? Delaware Department of Labor: Wage and hour employer booklet, 2026

The tax falls on receipts, not profit.

Costs cannot be deducted and the tax is worked out on what the business receives each month, so the books record receipts by month, and only receipts above $100,000 are taxed.

Set by Delaware Code, Title 30, Chapter 23 (occupational license and gross receipts tax)

Delaware imposes no state or local sales tax. Instead, businesses pay a gross receipts tax on the total received from goods sold and services rendered in the state, with no deduction for costs. For occupational, professional, and personal services the rate is 0.3983%, and the first $100,000 a month ($300,000 a quarter) is excluded; other activities pay from 0.0945% to 1.9914%, or a variable rate on petroleum products. Monthly returns are due by the 20th of the next month, quarterly returns by the last day of the month after the quarter.

Delaware Code, Title 30, Chapter 23 (occupational license and gross receipts tax).

Sources Delaware Code: Title 30, Chapter 23, cost of occupational licenses and fees (gross receipts tax) Delaware Division of Revenue: Step 4, learn about gross receipts taxes Delaware Division of Revenue: Tax tips for occupations and general services Delaware Division of Revenue: Gross receipts tax FAQs

Headcount sets the rate.

Reaching 10 employees adds parental leave at 0.32%, and reaching 25 adds medical and caregiving leave for the full 0.8%, so the quarterly report tracks each count, and any employee share is deducted every pay run.

Set by Healthy Delaware Families Act (Delaware Paid Leave)

Employers with 10 or more Delaware employees take part in Delaware Paid Leave, with contributions from January 1, 2025 and claims from January 1, 2026. On the public plan, employers with 25 or more employees pay 0.8% of covered wages, and those with 10 to 24, which must offer only parental leave, pay 0.32%, on wages up to the Social Security limit. Employers may have employees pay up to 50%. Benefits replace 80% of weekly wages, up to $900 a week.

Healthy Delaware Families Act (Delaware Paid Leave); contributions from January 1, 2025; claims from January 1, 2026.

Sources Delaware Department of Labor: Employers and TPAs guide to Delaware Paid Leave Delaware Department of Labor: Delaware Paid Leave overview FAQs

A monthly payroll is allowed, a slow one is not.

Delaware lets you pay once a month, but wages are due within 7 days of the period closing, so the pay calendar and your approval step have to fit inside that week.

Set by Delaware Code, Title 19, §§ 1102 and 1103

Employers pay all wages on regular paydays designated in advance, at least once each calendar month, and within 7 days of the close of the pay period in which they were earned; a payday on a nonwork day moves to the workday before. When an employee quits or is discharged, suspended, or laid off, final wages are due on the later of the next regular payday or three business days after the last day worked.

Delaware Code, Title 19, §§ 1102 and 1103.

Sources Delaware Department of Labor: Wage and hour employer booklet, 2026 Delaware Code: Title 19, Chapter 11, Wage Payment and Collection

Onboarding is part of the pay run.

The new-hire report and the written pay terms draw on the same details as the first pay, so both are done the day someone is added to the payroll file.

Set by Delaware new hire reporting; Delaware Code, Title 19, § 1108

Every employer required to withhold Delaware income tax reports each new employee to the Division of Child Support Services within 20 days of hiring, with the employee’s name, address, Social Security number, and date and state of hire. Employers of more than 3 employees also notify each employee in writing, at the time of hiring, of the rate of pay and the day, hour, and place of payment.

Delaware new hire reporting; Delaware Code, Title 19, § 1108.

Sources Delaware Division of Revenue: Employer’s Guide, withholding regulations and employer’s duties Delaware Code: Title 19, Chapter 11, Wage Payment and Collection

Rules last checked October 9, 2026 against the sources at the foot of this page. General information only. It does not take your circumstances into account.

Local rules

Where the rules change across Delaware.

Your team applies the local rules as well as the Delaware ones. These are the places where a local tax, a wage rate, or a leave law differs from the rest of the state.

Wilmington

Wilmington adds a city wage tax on residents and on nonresidents who work in the city, with returns of its own.

  • The city’s earned income tax is 1.25% of wages, withheld from city residents wherever they work and from nonresidents for the work they do in Wilmington. A net profits tax at the same rate applies to businesses there.
  • A nonresident based in the city has the tax apportioned by days worked there, and a day worked remotely for the employee’s own convenience counts as a day worked in Wilmington.
  • An employer withholding more than $50 in the first or second month of a quarter pays it by the 15th of the next month, and quarterly returns are due April 15, July 15, October 15, and January 15.

How it works from anywhere

Can a team outside Delaware run a Delaware business?

Yes. Visory’s US leadership team is in New York, and its teams work with businesses across the United States remotely, inside your own accounting file, so nothing about the work depends on where your office is.

Your own file

Your books stay in your own QuickBooks or Xero file. Your team works inside it, so you see the same numbers they do, whenever you look.

A team you know by name

A dedicated team runs the work, led by a Business Performance Partner. You meet them by video call, and you always know who to ask.

Delaware rules, built in

Visory runs the finance function for growing businesses across the United States, with its US leadership team in New York. Your books stay in your own QuickBooks or Xero file, and your team works inside it with you. Every pay run and every close is checked against the rules on this page.

Business hours, and the platform after them

Your team works 9am to 5pm Eastern Time on business days, all year round, and the Visory platform is open to you around the clock for documents, approvals, and your numbers.

What we run for Delaware businesses

The whole finance function, actually handled.

Bookkeeping, payroll, accounts payable, and accounts receivable, run end to end by a dedicated team with Delphi AI working under their oversight. Flat monthly fee. No hourly billing.

Bookkeeping

Every transaction coded and reconciled, month-end closed on schedule.

Explore bookkeeping

Payroll

Pay runs prepared, checked, and paid on time, every cycle.

See how payroll runs

Accounts payable

Bills captured, checked against what's already paid, and paid when you say so.

See accounts payable

Accounts receivable

Invoices out on schedule, overdue accounts followed up in your name.

See accounts receivable

Visory Insights

Once a month: what changed, what it means, and what to do next.

See how Insights works

Business Performance Partner

A named partner who walks you through the numbers and the next move.

How your partner works

Visory Insights

What your numbers should show in Delaware.

Clean books are the start. Every month, Insights turns them into a plain-English report, and a named Business Performance Partner walks your leadership team through what they mean for the year ahead.

Gross receipts tax starts above $100,000 a month

A services firm with $250,000 of receipts in a month pays the 0.3983% rate on the $150,000 above the exclusion, about $597 for the month. Insights shows the tax as a cost of revenue, so margins are read after it, not before.

Paid leave adds 0.8% to payroll

With 25 or more employees, Delaware Paid Leave costs $480 a year on a $60,000 salary, or $240 if employees pay the 50% the law allows. Insights builds the split you choose into the payroll budget, so each hire is costed in full.

The unemployment wage base rises in 2027

At the 1.0% new-employer rate, each employee costs up to $145 in 2026 on the $14,500 wage base, and $165 in 2027 on the $16,500 base if the rate stays at 1.0%. It lands in the first months of each year, and Insights puts it in the forecast.

Looking for a fractional CFO in Delaware? Visory has no standalone CFO offer. That work sits inside Visory Insights and your sessions with a Business Performance Partner. See Visory Insights

What customers say

In a customer’s words.

“Visory ensures we have a clear view of who we need to pay and how that impacts cash flow so that there are no surprises.”

Rachelle Harper Co-founder and COO, BrandBossHQ

Common questions

Questions Delaware businesses ask.

Straight answers about bookkeeping and payroll for a Delaware business, from a team that works remotely.

Does Visory have an office in Delaware?

Visory’s US leadership team is in New York, and its teams work with growing businesses across the United States remotely, so we support businesses in Delaware as we do everywhere else. A Delaware business gets a dedicated team you know by name, who keep the books and run payroll inside your own QuickBooks or Xero file and meet you by video call. Your records stay in your file, which you can open at any time.

What hours does my Visory team work?

Your team works 9am to 5pm Eastern Time on business days, all year round. Outside those hours, the Visory platform is your 24/7 access point, so your financial information is there whenever you need it.

Can a bookkeeper outside my office look after a Delaware business?

Yes. What matters is that the team knows Delaware’s rules and works inside your own accounting file. Visory connects to your bank feeds and software, codes and reconciles transactions through the month with Delphi AI working under an expert team, and meets you by video call. Nothing about the work depends on where your office is.

How much does a bookkeeper cost in Delaware?

Visory charges one flat monthly fee for the scope we agree, with no hourly billing and no timesheets. The fee reflects the services you take, from bookkeeping and payroll to accounts payable, accounts receivable, and Insights, and the volume of work in your business. After a discovery call, you get a clear proposal, so you know the monthly cost before you start.

See how pricing works

Do you work in QuickBooks and Xero?

Yes. Visory works inside the systems you already use: QuickBooks and Xero for the ledger, Gusto and Rippling for pay runs, and Bill, Ramp, and Stripe for payments, along with your bank feeds. Your books stay in your own accounting file, which you own and can open at any time. Any change to your setup is agreed with you first.

Does Delaware have a sales tax?

No. Delaware imposes no state or local sales tax, but businesses pay a gross receipts tax on what they receive for goods and services in the state. Occupational, professional, and personal service providers pay 0.3983% on receipts above $100,000 a month, with no deduction for costs. This is general information; the Division of Revenue sets the rules.

Who pays the Wilmington city wage tax?

City residents pay 1.25% on their earned income wherever they work, and nonresidents pay it on wages for the work they do in Wilmington, apportioned by days worked there. Employers withhold it and file quarterly returns, due April 15, July 15, October 15, and January 15. This is general information; the City of Wilmington Department of Finance sets the rules.

Can you look after staff in more than one state?

Yes. Each state sets its own income tax withholding, unemployment insurance, minimum wage, and leave rules, and Delaware Paid Leave covers employees who do at least 60% of their work each quarter in Delaware. Visory keeps one set of books and runs payroll with each state’s rules applied to the staff who work there, so every state’s cost shows in one monthly report.

Do you offer a fractional CFO in Delaware?

A fractional CFO advises on numbers someone else produces. Visory runs the books, payroll, and payments, then delivers the insight from the same team: Visory Insights is a plain-English monthly report and a session with a named Business Performance Partner. There is no handover between the doing and the advising, and it comes on one flat monthly fee.

See how Visory Insights works
More questions, longer answers. Every question has its own link. See all common questions

Getting started

Start with clarity, not a contract.

Three steps, in whatever rhythm suits you. Each one is useful on its own.

  1. Two people shake hands across a desk beside a laptop

    Book a discovery call

    An obligation-free conversation about your goals and what you want the numbers to tell you.

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  2. A woman takes notes beside a laptop showing a financial report

    Get your free financial health check

    A senior member of the Visory team analyzes your financials and shows you where your finance function can improve. It is free, and it is your own numbers.

    Free · your own numbers
  3. Top-down view of hands on a laptop showing the Visory accounts receivable workflow

    Receive a clear proposal

    A clear commercial proposal for the scope we agree, on one flat monthly fee. No hourly billing. You decide whether to go ahead.

    Flat monthly fee

Get started

The best is ahead for your business.

Start with a discovery call. We will listen first, then show you what your own numbers have been trying to tell you.

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Sources (18) · rules last checked October 9, 2026

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