Where to Pay Delaware Unemployment Tax Online

Delaware employers pay unemployment tax through the Delaware Division of Unemployment Insurance (DUI) online portal, which is part of the state's business tax system. You do not mail a check or call an office — the state requires online payment for most employers.

The portal is accessed through Delaware's Business Tax Online system. You will need your Delaware employer account number (also called your UI account number) and a login. If you do not have a login yet, you can register on the DUI website before making your first payment.

Payments are due quarterly, on the last day of the month following the end of each quarter. For example, the first quarter (January through March) is due by April 30. The state accepts payments up until 11:59 p.m. on the due date.

Key Takeaways

  • Delaware employers must pay unemployment tax online through the state's Business Tax Online portal using their UI account number.
  • Payments are due quarterly on the last day of the month following each quarter — April 30, July 31, October 31, and January 31.
  • You can set up an online account on the DUI website if you do not already have login credentials.
  • The state accepts electronic payments, and you should keep a confirmation number from each transaction for your records.

Setting Up Your Online Account

Before you can pay, you need login credentials for Delaware's Business Tax Online system. Visit the Delaware Division of Unemployment Insurance website and look for the link to register a new account. You will need your employer identification number (EIN) and your Delaware UI account number to set up access.

If you have already registered with the state for other business taxes, you may be able to use the same login. Check whether your existing account has unemployment tax payment access, or contact the DUI directly to link your accounts.

Once your account is active, you can log in anytime to view your account balance, payment history, and upcoming due dates. Keeping your contact information current in the system helps may support you receive notices about rate changes or payment important date.

Steps to Make a Payment

Log into the Business Tax Online portal using your username and password. Navigate to the unemployment tax section — this is sometimes labeled as "UI Tax" or "Unemployment Insurance Tax" depending on the portal layout.

Select the quarter you are paying for and review the amount due. The system will show you what you owe based on your payroll reports. Enter the payment amount (the system usually pre-fills this, but you can adjust it if you are making a partial payment or overpayment). Choose your payment method — the state accepts credit card, debit card, or electronic bank transfer (ACH).

Complete the payment and the system will generate a confirmation number. Write down or print this confirmation number when ready. You will need it if you ever need to verify that a payment was received or to track a transaction.

Payment Methods and Processing Time

Delaware accepts three ways to pay unemployment tax online: credit card, debit card, and electronic bank transfer (ACH). Credit and debit card payments typically process the same day or next business day. ACH transfers usually take one to three business days to clear.

If you pay by credit or debit card, the state may charge a convenience fee — this fee is separate from your tax bill and is set by the payment processor, not by Delaware. The fee amount will be shown before you confirm the transaction. ACH payments do not carry a convenience fee.

The state considers a payment received on the date it is submitted through the portal, not the date it clears your bank account. This means if you submit a payment before midnight on the due date, it counts as on-time even if your bank does not process it until the next day.

What Happens If You Miss a Payment

If your payment is not received by the due date, Delaware will assess a penalty and interest on the unpaid amount. The penalty is typically a percentage of the unpaid tax, and interest accrues daily from the due date forward. The longer the payment is overdue, the more interest accumulates.

The state may also send you a notice of delinquency. If you receive one, contact the DUI as soon as possible — sometimes the state will work with you on a payment plan if you cannot pay the full amount at once. Ignoring the notice will result in additional collection action.

If you realize you will miss a important date, do not wait. Log in and make a partial payment if that is all you can manage, or contact the DUI to discuss your situation. Showing good faith effort to pay can affect how the state handles penalties.

Correcting Mistakes and Amending Reports

If you discover you paid the wrong amount or paid for the wrong quarter, you can contact the DUI to request a correction. Do not straightforward make another payment — the state needs to know there was an error so they can adjust your account properly.

If your payroll report (the form you submit showing wages and employees) was incorrect, you may need to file an amended report before you can correct your tax payment. The DUI will tell you which documents they need to process the correction. Keep copies of all amended reports and any correspondence about the error.

Overpayments can be refunded or credited to your next quarter's bill, depending on what you request. When you contact the DUI about an overpayment, let them know which option you prefer.

Keeping Records of Your Payments

Save every confirmation number you receive from the online portal. These numbers are your proof that a payment was submitted and the date it was submitted. If the state ever questions whether you paid on time, the confirmation number is what you will need to show.

Keep a straightforward spreadsheet or file with the quarter, amount paid, due date, submission date, and confirmation number for each payment. This takes five minutes per quarter and can save you hours of trouble if there is ever a discrepancy.

The state keeps its own payment records, but having your own copy means you do not have to wait for the DUI to respond if you need to verify something quickly. Print or read your payment history from the online portal at least once a year as a backup.

Frequently Asked Questions

What if I do not know my Delaware UI account number?

Your UI account number is on your initial registration letter from the Delaware Division of Unemployment Insurance. If you cannot find it, call the DUI directly — they can look it up using your business name and EIN. You will need this number to register for the online portal.

Can I pay unemployment tax by mail or phone?

Delaware requires online payment for most employers. The state does not accept mailed checks or phone payments for unemployment tax. If you have a specific reason you cannot pay online, contact the DUI to discuss alternatives, but online is the standard method.

What if my payment was rejected by the portal?

A rejected payment usually means a problem with your card or bank account — insufficient funds, expired card, or a fraud block. Check your payment method and try again. If the problem persists, contact your bank or card issuer to confirm the account is active, then attempt the payment again.

Do I have to pay quarterly, or can I pay annually?

Delaware requires quarterly payments. You cannot combine quarters into one annual payment. Payments are due by the last day of the month following each quarter — April 30, July 31, October 31, and January 31.

What if my business closes during the year?

Contact the DUI to report the closure. You will still owe unemployment tax for the quarters you operated, but the state can adjust your account and let you know what your final payment should be. Do not straightforward stop paying — the state will pursue collection if you do.