State Web Site:  www.Delaware.gov

General Business Requirement:

Apply to the Division or Corporations for a Certificate of Authority to conduct business in Delaware.
 
Business Entity Registration Forms

Licensing/Registration:

Not required.

Unemployment Insurance:

Delaware - UI Registration Form

New Business Rate:  2.1%
Wage Limit:  $10,500
Employer/Reporting Unit for SUTA contributions: Client – all reports must be filed using client account number & name.

Agency Web Site - Delaware Division of Unemployment Insurance

State Taxes:

Delaware - Combined Registration Application

Delaware - Business Tax Forms & Information

Agency Web Site – Delaware Division of Revenue

Workers’ Compensation:

Rating Bureau – Delaware Compensation Rating Bureau, Inc.

Workers’ compensation coverage can be provided by the PEO or client/co-employer.

Exclusive remedy benefits may not apply to both PEO and client/co-employer, since the PEO is not legally recognized as the employer in Delaware (case law not yet established).

Agency Web Site - Delaware Office of Worker's Compensation

Benefit Plans:

PEO and/or client fully insured benefit plans not addressed in Delaware laws or regulations.
 
PEO sponsored self-funded benefit plans are not specifically addressed in Delaware laws or regulations, but may be considered a MEWA.

Agency Web Site - Delaware Insurance Department