All states · Updated for 2026

How to pay a nanny in Delaware

Everything a Delaware family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.

The short version

Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
Delaware unemployment tax: register with Delaware Department of Labor, Division of Unemployment Insurance after domestic employer is liable when cash wages to household workers are $1,000 or more in any calendar quarter of the current or preceding calendar year (19 del. c. § 3302(15)(b)); new employers pay 1.00% on the first $14,500.00 of wages; file UC-8 / UC-8A quarterly tax and wage report quarterly.
Delaware income tax: withhold per DE-W4.
State programs: Delaware Paid Leave (Healthy Delaware Families Act) (0.00% employee).
New hire report: within 20 days of their start date.
Minimum wage: $15.00/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
Paid sick leave: not mandated by the state.
Workers' compensation: Required once a household worker earns $750 or more in cash in any 3-month period from the household (19 Del. C. § 2307(a)); below that the Act does not apply.

Step by step

Get an EIN from the IRS (free, online, 10 minutes).
Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and DE-W4.
File the Delaware new-hire report within 20 days at the state site.
Register with Delaware Department of Labor, Division of Unemployment Insurance once you cross domestic employer is liable when cash wages to household workers are $1,000 or more in any calendar quarter of the current or preceding calendar year (19 del. c. § 3302(15)(b)) (registration).
Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65% plus state program premiums, give a pay stub.
Each quarter: file UC-8 / UC-8A quarterly tax and wage report. Quarterly reports due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). 2026 wage base $14,500 and 1.0% new-employer rate per the Department's merit rate table; the 0.2% operations and technology assessment is billed separately each quarter (not in the rate). Register through Delaware One Stop / Online Employer Services.
January: W-2 to your nanny, W-2/W-3 to the SSA, WTH-REC (W-3) with W-2s to the state. April: Schedule H with your 1040.

Run your numbers

Use the free Delaware nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.

Frequently asked

Do I have to pay nanny taxes in Delaware?

Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Delaware unemployment tax applies after domestic employer is liable when cash wages to household workers are $1,000 or more in any calendar quarter of the current or preceding calendar year (19 del. c. § 3302(15)(b)).

Do I withhold Delaware income tax from my nanny?

Yes, using DE-W4 your nanny fills out. CareTab computes it each paycheck.

What forms do I file in Delaware?

UC-8 / UC-8A quarterly tax and wage report quarterly with Delaware Department of Labor, Division of Unemployment Insurance, WTH-REC (W-3) with W-2s annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.

Does my nanny get overtime in Delaware?

Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Delaware. Delaware has no state overtime statute for household workers; the FLSA governs (1.5× over 40 for live-out domestic workers; live-in domestic workers exempt from federal overtime). State minimum wage $15.00 (no 2026 change).

What is the minimum wage for a nanny in Delaware?

$15.00 per hour in 2026.

Pay your Delaware nanny legally for $14.99/month

Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UC-8 / UC-8A quarterly tax and wage report pre-filled. 14-day free trial, no card needed.

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Sources: Delaware Division of Revenue — Employer's Guide (Withholding Regulations and Employer's Duties), §17 Computing Withholding Taxes (annualized method, standard deduction, rate schedule effective Jan 1, 2025, $110 personal credit), §8(b) household employees, §3 filing/new-hire duties, §21 WTH-REC; Delaware Division of Revenue — Form DE-W4 Employee's Withholding Allowance Certificate (rev. 2022-03-04); Delaware Department of Labor, Division of Unemployment Insurance — Employer Services (2026 taxable wage base $14,500; new employer rate 1.0%; merit rate table 2022–2026); Delaware Department of Labor — UI Employer Handbook (domestic employer liability; UC-8 quarterly report); 19 Del. C. § 3302(15)(B) — domestic service in a private home is 'employment' when cash remuneration is $1,000 or more in a calendar quarter; Delaware Department of Labor — Delaware Paid Leave small business FAQs (coverage by headcount; 2025–2026 contribution rates 0.08% / 0.4% / 0.32% = 0.8%; employee share up to 50%); Delaware Division of Industrial Affairs — Wage & Hour (minimum wage $15.00 as of January 1, 2025); 19 Del. C. § 2307 — Workers' Compensation Act does not apply to household workers earning less than $750 in cash in any 3-month period from a single household; Delaware State Directory of New Hires. Rules for 2026. General information, not tax or legal advice.