Delaware Paid Family Leave Contribution Rates 2026
Delaware runs Delaware Paid Leave (DPL), funded by a payroll contribution of 0.8% of wages.
2026 rate card
- Total contribution rate
- 0.8%
- Employer share
- 50%
- 0.4% of wages
- Employee share
- 50%
- 0.4% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Under 25
- Reduced to 0.32%
Last verified August 18, 2026Source: Delaware Department of Labor
Calculate your Delaware cost
Delaware
Enter your headcount and payroll to see the cost.
Everything is calculated in your browser. No sign-in, no email, and none of your payroll data leaves this page.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- The 0.8% total splits into three coverages: 0.32% parental, 0.40% medical, 0.08% family caregiving.
- Employers may deduct up to 50% of the total cost from employees; the employer must fund the remainder.
- Employers with 10–24 Delaware employees are only required to provide parental leave, so their rate is 0.32%.
- Employers with fewer than 10 Delaware employees are exempt from contributions entirely.
- Headcount is counted on Delaware employees only.
- Wages are capped at the federal FICA wage limit ($184,500 for 2026).
- Benefits are 80% of wages up to $900 per week.
- Approved private plans may be substituted.
How the headcount is counted: Delaware counts only your Delaware employees. Staff in other states do not count towards the threshold.
What employees receive
- Maximum weekly benefit
- $900.00
- Maximum weeks
- 12 weeks
- Per benefit year, combined where programs stack
- Wage replacement
- Up to 80% of wages
Benefit amounts are what an employee on leave receives. They are set separately from the contribution rate and are usually re-published each year against the state average weekly wage — often on a different cycle to the premium.
Private plan option
Delaware permits an employer to substitute an approved private or voluntary plan for the state plan. The plan must be at least as generous as the statutory one and must be approved by Delaware Department of Labor before it takes effect. If you run an approved private plan, the state premiums above do not apply — your carrier sets the cost instead. How to decide between the two.
Key dates
- 1 January
- New rates take effect. Update payroll before the first pay run of the year.
- Quarterly
- Wage reports and premium payments are due to Delaware Department of Labor, generally by the last day of the month following each quarter.
- Autumn
- Next year’s rate is announced. This page is re-checked against the agency in November and updated in December.
Common questions
What is the Delaware paid family leave rate for 2026?
The Delaware Delaware Paid Leave contribution is 0.8% of wages for 2026. The employer pays 50% of that and the employee pays 50%.
How much does an employer pay for paid family leave in Delaware?
The employer pays 0.4% of subject wages — 50% of the 0.8% total. On $1,000,000 of Delaware payroll, that is about $4,000 a year, before any wage cap is applied.
Is there a wage cap on Delaware paid leave contributions?
Yes. Only the first $184,500 of each employee's annual wages is subject to the premium in 2026. The cap applies per employee, so a high earner stops contributing partway through the year while everyone else keeps going.
Are small employers exempt from Delaware paid family leave?
Delaware reduces the cost below 25 employees rather than exempting you outright. Employers under that size pay 0.32% in total. Only your Delaware employees count towards the threshold. Employers with fewer than 10 Delaware employees are exempt from contributing at all.
What is the maximum Delaware paid leave benefit?
Up to $900.00 a week, for up to 12 weeks in a benefit year. Wage replacement is up to 80% of wages, so lower earners replace a larger proportion of their pay than higher earners.
Can we use a private plan instead of the Delaware state plan?
Yes. Delaware Department of Labor can approve a private or voluntary plan that is at least as generous as the state program. Once approved, you stop paying the state premium and pay your carrier instead. Approval is not automatic and it is not retroactive, so the state rate applies until the plan is in force.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Last verified August 18, 2026Source: Delaware Department of Labor
Maintained by Treesera Technologies, Payroll and compliance calculators. How these rates are sourced.
Employing in more than one state?
Delaware is one of 14 jurisdictions with a paid leave premium, and no two use the same rate, split or cap. Calculate the combined cost in one place.
Calculate the combined cost