Key Facts at a Glance
| Requirement | Delaware Rule |
|---|---|
| Minimum Wage | $15.00/hour (effective January 2025) |
| Tipped Minimum | $2.23/hour cash wage + tips = $15.00 |
| Overtime Threshold | 40 hours/week (follows federal FLSA) |
| Final Pay (Termination) | Next regular payday |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | Per company policy |
| Pay Frequency Mandate | At least monthly |
| State Income Tax | Yes (0% - 6.6%) |
| Unemployment Insurance | Yes |
| State Disability Insurance | No |
| Paid Family Leave | Yes (contributions 2025, benefits 2026) |
| Paid Sick Leave | Yes (Healthy Delaware Families Act) |
| Workers' Comp Required | Yes |
| Meal Breaks | 30 minutes for shifts 7.5+ hours |
| Rest Breaks | No state requirement |
| Local Taxes | Wilmington 1.25% earned income tax |
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