🇺🇸 DELAWARE STATE LAW – 2026 UPDATE

Delaware Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Delaware

Delaware remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Delaware is generally considered business-friendly in its approach to employment regulation, though the state has enacted several protective measures for workers in recent years. According to official state sources, Delaware has implemented progressive employment standards including a substantial minimum wage increase and a new paid family and medical leave program.

General Characteristics (As of 2025-2026):

State Minimum Wage:

  • 2025: $15.00/hour (effective January 1, 2025)
  • Among the highest state minimum wages in the United States
  • Source: Delaware Department of Labor

Paid Family and Medical Leave:

  • Delaware Paid Leave program launching January 1, 2026
  • Contributions began January 1, 2025
  • Generally required for employers meeting certain criteria
  • Source: Healthy Delaware Families Act

State Income Tax:

  • Graduated rates from 2.2% to 6.6% (2025)
  • Delaware applies “convenience of employer” rule for remote workers
  • Source: Delaware Division of Revenue

Meal/Rest Breaks:

  • Meal breaks generally required for shifts of 7.5+ consecutive hours
  • 30-minute unpaid meal break required after first 2 hours, before last 2 hours
  • Rest breaks not mandated by state law
  • Source: Delaware Code Title 19

Overtime Rules:

  • Follows federal Fair Labor Standards Act (FLSA) standards
  • Time-and-a-half pay for hours over 40 per week
  • No daily overtime requirements
  • Source: Delaware Department of Labor

Workers’ Compensation:

  • Generally required for employers with 1 or more employees
  • Exemptions for certain agricultural workers
  • Competitive rating state with private carriers
  • Source: Delaware Office of Workers’ Compensation

⚠️ Note: These are general starting points only. Specific applicability depends on many factors including employer size, industry, employee classification, and individual circumstances. Consult official sources and legal counsel for guidance on specific situations.

Sources:

Official State Agency Information

The Delaware Department of Labor administers employment laws in Delaware through several divisions.

Delaware Department of Labor

  • Website: https://labor.delaware.gov/
  • Phone: (302) 761-8000
  • Address: 4425 North Market Street, Wilmington, DE 19802
  • Additional Office: 655 South Bay Road, Suite 1A, Dover, DE 19901

Division of Industrial Affairs

Office of Anti-Discrimination

  • Enforces: Delaware Discrimination in Employment Act (DDEA)
  • Email: [email protected]
  • Phone: (302) 761-8200
  • Wilmington Office: 4425 N. Market Street, 3rd Floor, Wilmington, DE 19802
  • Dover Office: 655 S. Bay Road, Suite 2H, Dover, DE 19901

Delaware Division of Revenue

⚠️ Note: These agencies can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney. Information reflects contact details available as of December 2025.

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. Delaware Wage and Hour Laws

Statutory Citation: Delaware Code Title 19, Chapter 11
Official Source: https://delcode.delaware.gov/title19/c011/

General Provisions (as stated in the statute):

According to Delaware Code Title 19, Section 1101 et seq., the state’s wage and hour framework generally addresses:

  • Minimum Wage Requirements: Delaware sets its own minimum wage, which may exceed federal standards. As of January 1, 2025, the state minimum wage is described in official sources as $15.00 per hour.
  • Wage Payment Frequency: According to the statute, wages generally must be paid at least once per month, with all earned wages provided within seven days of the end of the pay period.
  • Deductions: The law generally limits permissible wage deductions. According to Delaware Code Title 19 §1107, deductions may be made when required by federal or state law, or with written employee authorization for lawful purposes. Deductions for cash shortages or damaged property are not permitted under state law.
  • Final Wages: According to Title 19 §1103, final wages are generally due by the employee’s next regularly scheduled payday or within three business days of separation, whichever is later.

Application to Remote Work:
These provisions generally apply based on where work is physically performed. For workers performing services from a location in Delaware, Delaware wage laws would typically apply. Specific applicability depends on multiple factors. Consult the Delaware Department of Labor or legal counsel for guidance on particular circumstances.

Source: Delaware Code Title 19, Chapter 11 – https://delcode.delaware.gov/title19/c011/

2. Delaware Discrimination in Employment Act (DDEA)

Statutory Citation: Delaware Code Title 19, Chapter 7, Subchapter II
Effective Date: Originally enacted 1960s; amended periodically
Official Source: https://delcode.delaware.gov/title19/c007/sc02/

General Overview:

According to the Delaware Department of Labor, the DDEA generally prohibits employment discrimination based on protected characteristics. The statute, as described in official sources, covers:

Protected Classes (per Title 19 §710):

  • Race
  • Marital status
  • Genetic information
  • Color
  • Age (40 and older)
  • Religion
  • Sex (including pregnancy)
  • Sexual orientation
  • Gender identity
  • National origin
  • Military status
  • Disability (under related statutes)

Coverage: According to the statute, the DDEA generally applies to:

  • Private employers with 4 or more employees in Delaware
  • State and local government employers (all sizes)
  • Employment agencies
  • Labor organizations

Prohibited Practices: The law, as stated in Title 19 §711, generally prohibits:

  • Discrimination in hiring, firing, and terms/conditions of employment
  • Harassment based on protected characteristics
  • Retaliation against individuals who oppose discriminatory practices
  • Denial of reasonable accommodations for disability or pregnancy

Enforcement: The Delaware Department of Labor’s Office of Anti-Discrimination generally administers the DDEA. According to Title 19 §712, individuals may file charges within 300 days of the alleged discriminatory practice.

Application to Remote Work: Anti-discrimination protections generally apply to all employees, including those working remotely. The physical work location typically does not affect the applicability of these protections when the employment relationship is governed by Delaware law.

⚠️ Note: Discrimination law is complex and fact-specific. Employers should consult with legal counsel regarding anti-discrimination compliance. Employees who believe they have experienced discrimination should contact the Office of Anti-Discrimination or consult with an employment attorney.

Source: Delaware Department of Labor, Office of Anti-Discrimination – https://labor.delaware.gov/divisions/industrial-affairs/office-of-anti-discrimination/

3. Healthy Delaware Families Act (Delaware Paid Leave)

Statutory Citation: Delaware Code Title 19, Chapter 37
Effective Date: Signed May 10, 2022; Contributions began January 1, 2025; Benefits available January 1, 2026
Official Source: https://labor.delaware.gov/delaware-paid-leave/

General Overview:

According to the Delaware Department of Labor, the Healthy Delaware Families Act established the Delaware Paid Leave insurance program. Official sources describe this program as providing paid family and medical leave benefits to eligible employees.

Coverage Framework (as stated in statute):

The program generally applies to:

  • Employers with 10 or more employees working in Delaware
  • Employers with 10-24 employees: Parental Leave benefits only
  • Employers with 25 or more employees: All program benefits

Employee Eligibility (per official guidance): Employees may be eligible if they:

  • Work at least 60% of their time physically in Delaware
  • Have worked for the same employer for at least 12 months
  • Have worked at least 1,250 hours in the prior 12 months

Benefit Types (as described by Delaware DOL):

  • Parental Leave (up to 12 weeks per application year)
  • Medical Leave (up to 6 weeks per 24-month period)
  • Family Caregiving Leave (up to 6 weeks per 24-month period)
  • Qualifying Military Exigency (up to 6 weeks per 24-month period)

Funding (per statute): The program is funded through employer and employee contributions totaling 0.8% of wages for 2025-2026.

⚠️ Important: This is a new program with benefits beginning January 2026. Detailed information is provided in Part 3 of this guide. The Delaware Department of Labor continues to issue guidance and regulations. Employers and employees should consult official sources for current requirements.

Source: Delaware Paid Leave – https://labor.delaware.gov/delaware-paid-leave/

4. Workers’ Compensation Law

Statutory Citation: Delaware Code Title 19, Chapter 23
Official Source: https://delcode.delaware.gov/title19/c023/

General Overview:

According to the Delaware Office of Workers’ Compensation, Delaware’s workers’ compensation system generally provides benefits to workers who are injured or contract occupational diseases while working.

Coverage Requirements (as stated in statute): Workers’ compensation insurance is generally required for:

  • Employers with 1 or more employees
  • Exemptions may apply for certain agricultural employers

System Structure: Delaware operates a competitive rating state system, meaning:

  • Employers may obtain coverage from private insurance carriers
  • Employers may qualify for self-insurance with appropriate approval
  • The Delaware Compensation Rating Bureau (DCRB) administers rules and rates

Benefits Framework (per Title 19, Chapter 23): The statute generally provides for:

  • Medical care for work-related injuries/illnesses
  • Temporary disability payments
  • Permanent impairment compensation
  • Vocational rehabilitation services (when applicable)

Application to Remote Work: Coverage questions for remote workers can be complex and fact-specific. See Part 4 of this guide for detailed discussion of remote work considerations in workers’ compensation.

⚠️ Critical Note: Workers’ compensation coverage determinations require analysis of specific facts by the Office of Workers’ Compensation. This information is for general background only. Consult the Office of Workers’ Compensation or legal counsel for coverage questions.

Source: Delaware Office of Workers’ Compensation – https://industrialaffairs.delaware.gov/workers-compensation/

Employee Classification Standards

Delaware’s Classification Framework

According to available sources, Delaware generally applies classification tests to determine worker status for various purposes including unemployment insurance, workers’ compensation, and tax withholding. The specific test applied may vary depending on the context.

Statutory Authority:

  • Unemployment Insurance: Delaware Code Title 19 §3302(10)(K)
  • Workers’ Compensation: Delaware Code Title 19 §2301 et seq.

Official Guidance:
Delaware Department of Labor – https://labor.delaware.gov/

Classification Tests Used in Delaware

Delaware’s approach to worker classification can vary by purpose. According to available information:

For Unemployment Insurance Purposes

Delaware Code Title 19 §3302(10)(K) describes a test commonly known as the “ABC Test” for unemployment insurance purposes.

General Framework (as described in statute):

An individual performing services may be considered an independent contractor if all of the following conditions are met:

Part A – Control and Direction

General Description:
According to the statute, this factor generally examines whether the individual is free from the control and direction of the hiring entity in performing the services, both under the contract and in fact.

Considerations that may be relevant (based on official guidance):

  • Whether the hiring entity controls how, when, and where the work is performed
  • Whether the worker follows the hiring entity’s instructions and procedures
  • Whether the hiring entity provides training or oversight
  • Whether the worker can refuse assignments or choose their own schedule
  • Level of supervision or monitoring by the hiring entity

Illustrative Scenario (for general understanding only):

Scenario 1: A software developer works exclusively from home for a Delaware-based company. The company sets the developer’s schedule, provides specific coding standards and procedures, requires attendance at daily team meetings, and monitors work through project management software.

General Analysis: This scenario may share characteristics commonly associated with employee relationships because the hiring entity appears to exercise substantial control over how, when, and where work is performed. However, actual classification depends on all facts and circumstances. This is not a determination.

Scenario 2: A graphic designer provides services to multiple companies from a home office. The designer sets their own hours, uses their own equipment and software, determines how to complete design projects, and has final creative control over deliverables.

General Analysis: This scenario may share characteristics commonly associated with independent contractor relationships due to the level of independence and autonomy. However, classification requires analysis of the complete situation and all three parts of the test.

⚠️ Important: These examples are purely illustrative and do not constitute legal determinations. Classification depends on the totality of circumstances and should be evaluated by legal counsel.

Part B – Usual Course of Business

General Description:
According to the statute, this factor generally examines whether the services are performed outside the usual course of the business for which the services are performed, or are performed outside of all the places of business of the enterprise.

Considerations that may be relevant (examples from official guidance):

  • Whether the work is integral to the hiring entity’s core business operations
  • Whether the work is of the same nature as work performed by employees
  • Whether the work is performed at the hiring entity’s location
  • Whether services are performed off-premises for the worker’s own convenience
  • Industry practices and norms

Illustrative Scenarios (for general understanding only):

Scenario 3: A restaurant hires a delivery driver who transports food to customers using their own vehicle. The restaurant is in the food service business, and delivery is a core function of its operations.

General Analysis: This scenario may present challenges under Part B because delivery services could be viewed as within the usual course of the restaurant’s business. The fact that the work is performed off-premises does not automatically satisfy this factor. Actual determination requires complete factual analysis.

Scenario 4: A law firm hires a plumber to repair office plumbing. The law firm’s business is providing legal services, not plumbing services.

General Analysis: This scenario may share characteristics that satisfy Part B because plumbing services are outside the usual course of a law firm’s business. However, this is just one factor, and all three parts must be satisfied.

⚠️ Note: Part B is often considered one of the more challenging aspects of the ABC Test. Many workers who perform services central to a company’s operations may not satisfy this requirement. This is general background only, not a classification determination.

Part C – Independent Trade or Business

General Description:
According to the statute, this factor generally examines whether the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the services performed.

Considerations that may be relevant (based on official guidance):

  • Whether the worker operates as a separate business entity (LLC, corporation, etc.)
  • Whether the worker has their own business license and liability insurance
  • Whether the worker advertises services to the public
  • Whether the worker maintains multiple clients
  • Whether the worker has significant investment in equipment or facilities
  • Whether the worker bears the risk of profit or loss

Illustrative Scenarios (for general understanding only):

Scenario 5: A marketing consultant operates an LLC, maintains a business website, advertises services publicly, carries business liability insurance, works with 8 different clients simultaneously, and owns all their own equipment.

General Analysis: This scenario may share characteristics commonly associated with independent business operations. Multiple clients, business infrastructure, and public offering of services are factors that may support Part C. However, classification requires evaluation of all circumstances.

Scenario 6: A writer works exclusively for one online publication, has no other clients, does not advertise services, has no business entity or insurance, and relies entirely on income from the single publication.

General Analysis: This scenario may present challenges under Part C because the worker does not appear to operate an independently established business. Exclusive reliance on one client and lack of business infrastructure are factors that may weigh against independent contractor status.

⚠️ Important: All three parts (A, B, and C) must generally be satisfied for independent contractor classification under the unemployment insurance test. Failure to meet even one part may result in employee classification.

Other Classification Contexts

IRS Classification (Federal Tax Purposes)

For federal tax purposes, the Internal Revenue Service applies a “common law” test examining the degree of control and independence. This test differs from Delaware’s ABC Test.

General Factors (per IRS guidance):

  • Behavioral control
  • Financial control
  • Relationship of the parties

⚠️ Note: It is possible for a worker to be classified differently under Delaware unemployment law versus federal tax law. Employers should evaluate classification under all applicable frameworks. Consult tax professionals and legal counsel.

Source: IRS Independent Contractor vs. Employee – https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexities:

Physical Location Factors:

  • Where work is actually performed (employee’s home vs. employer’s office)
  • Whether the employer requires remote work or it’s for worker’s convenience
  • Level of control and supervision possible in remote environment
  • Whether equipment/workspace is provided or employee uses their own

Control Factors in Virtual Environment:

  • Monitoring through software or regular check-ins
  • Required availability during specific hours
  • Mandatory virtual meetings or collaboration
  • Employer-provided technology and access controls

⚠️ Important: These factors do not change the legal tests but may affect how the tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with Delaware law and your specific circumstances.

Potential Consequences of Misclassification

According to Delaware Department of Labor and other official sources, misclassification may result in:

For Employers:

  • Potential back payment of unemployment insurance taxes
  • Possible workers’ compensation premium adjustments and penalties
  • Potential wage and hour claim exposure (overtime, minimum wage)
  • Possible penalties and interest on unpaid obligations
  • Tax implications at state and federal levels
  • Administrative investigations and audits

For Workers:

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections (minimum wage, overtime)
  • May affect leave benefit eligibility
  • May affect access to employer-provided benefits

⚠️ Note: The specific consequences depend on many factors including the nature and extent of misclassification, whether it was intentional or inadvertent, and applicable laws. This is general information only.

Sources:

How to Seek Classification Guidance

Classification questions should be addressed through:

Delaware Department of Labor

  • General Inquiries: (302) 761-8000
  • Website: https://labor.delaware.gov/
  • Purpose: Official interpretations for Delaware employment law purposes

Employment Attorney

  • Licensed in Delaware
  • Purpose: Legal advice on classification decisions and risk assessment

Tax Professional (CPA or Enrolled Agent)

  • Purpose: Federal and state tax implications of classification

Internal Revenue Service (IRS)

  • Phone: 1-800-829-4933
  • Website: https://www.irs.gov/
  • Purpose: Federal tax classification determinations

Delaware Division of Revenue

Minimum Wage Information

Current Rate Information (As Published by Delaware DOL)

According to the Delaware Department of Labor, the state minimum wage as of January 1, 2025 is generally:

State Minimum Wage Rates:

Effective Date Standard Rate Source
January 1, 2025 $15.00/hour Delaware Code Title 19 §902

Historical Context (for reference):

  • January 1, 2024: $13.25/hour
  • January 1, 2023: $11.75/hour
  • October 1, 2022: $10.50/hour

Delaware’s minimum wage has increased progressively since 2022 pursuant to Senate Bill 15, signed by Governor John Carney in 2021.

Source: Delaware Department of Labor, Division of Industrial Affairs – https://industrialaffairs.delaware.gov/wage-hour/

Application to Remote Workers

According to general legal principles and Delaware Department of Labor guidance:

General Framework:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Delaware would generally be subject to Delaware minimum wage requirements
  • Employer location is generally not the sole determining factor
  • The state where the employee physically performs the majority of their work typically governs minimum wage requirements

Example Scenarios (Illustrative Only):

Scenario 1: An employee lives in Delaware and performs remote work from their Delaware home for a company headquartered in Pennsylvania.

General Analysis: Delaware minimum wage would likely apply because the work is physically performed in Delaware. However, specific situations should be verified with the Delaware Department of Labor or legal counsel.

Scenario 2: An employee lives in Pennsylvania and occasionally works from Delaware (less than 50% of time) for a Delaware-based company.

General Analysis: The applicability of Delaware minimum wage would depend on factors including where the majority of work is performed and the terms of employment. Multi-state employment situations can be complex. Consult legal counsel.

⚠️ Important: Multi-state remote work arrangements raise complex jurisdictional questions. Employers with remote workers in multiple states should consult with employment counsel to determine applicable minimum wage requirements.

Delaware vs. Federal Minimum Wage

Federal Minimum Wage (FLSA):
$7.25/hour (unchanged since July 2009)

Delaware State Minimum Wage:
$15.00/hour (effective January 1, 2025)

Which Applies:
According to federal law principles, when both federal and state minimum wage laws apply, employers must pay the higher of the two rates. Therefore, in Delaware, the state minimum wage of $15.00/hour generally applies.

Source:

Local Minimum Wages in Delaware

According to available information as of December 2025, Delaware does not have any municipal or county minimum wage ordinances. The state minimum wage of $15.00/hour applies uniformly throughout Delaware.

⚠️ Note: Local ordinances can change. Employers should verify whether any local jurisdictions have enacted minimum wage requirements. Consult legal counsel for multi-jurisdiction operations.

Tipped Employees

Delaware law provides for a lower minimum cash wage for tipped employees under certain conditions.

Tipped Minimum Wage (as stated in Delaware Code Title 19 §902(a)(3)):

Employee Type Minimum Cash Wage Required Total (with tips)
Tipped Employees $2.23/hour $15.00/hour

General Framework (according to statute):

  • Employers may pay tipped employees a minimum cash wage of $2.23 per hour
  • The employee must receive at least $30 per month in tips
  • When cash wages plus tips are combined, the employee must receive at least $15.00 per hour
  • If tips are insufficient to bring total compensation to $15.00/hour, the employer must make up the difference

Tip Credit Rules (per Delaware law):

According to official guidance:

  • Employers who claim a tip credit must inform employees
  • Tips belong to the employee who earned them
  • Tip pooling arrangements must comply with federal and state requirements
  • Employers cannot require employees to share tips with managers or supervisors

⚠️ Important: Tip credit calculations and compliance can be complex. Employers should consult with the Delaware Department of Labor Wage & Hour Division or legal counsel to ensure proper implementation.

Source: Delaware Code Title 19 §902 – https://delcode.delaware.gov/title19/c009/

Contact for Questions:
Delaware Department of Labor, Wage & Hour Division
Email: Wages@delaware.gov
Phone: (302) 761-8200

Exemptions and Special Rates

According to Delaware Code Title 19 §902, certain categories of workers may be exempt from minimum wage requirements or subject to different rates.

Categories Generally Exempt (per statute):

  • Agricultural employees
  • Domestic service employees in private homes
  • Federal government employees
  • Outside salespeople paid on commission
  • Executive, administrative, and professional employees (see Overtime Exemptions section)
  • Volunteers
  • Employees engaged in fishing and fish processing at sea
  • Minors employed as camp counselors at nonprofit residential summer camps
  • Inmates in Department of Corrections programs

Youth Workers (Training Wage):

Delaware previously allowed a youth subminimum wage but has eliminated this provision. As of 2025:

  • Employees under 18 must be paid the full state minimum wage of $15.00/hour
  • No separate youth minimum wage exists
  • Source: Delaware Department of Labor

Workers with Disabilities:

Delaware has phased out the 14(c) subminimum wage program for workers with disabilities. As of 2025:

  • Workers with disabilities must generally be paid at least the state minimum wage
  • No separate disability-based subminimum wage
  • Source: Delaware Department of Labor

⚠️ Note: Exemptions are generally narrowly construed and fact-specific. Employers should not assume an exemption applies without verification from the Delaware Department of Labor or legal counsel. Misclassification of exempt status can result in significant liability.

Comparison with Neighboring States (For Reference Only)

State 2025 Minimum Wage Notes
Delaware $15.00 Effective Jan. 1, 2025
Pennsylvania $7.25 Federal minimum
New Jersey $15.13 For most employees
Maryland $15.00 Effective Jan. 1, 2025

Resources for Current Minimum Wage Information

Delaware Department of Labor:

U.S. Department of Labor:

Overtime and Break Requirements

A. OVERTIME STANDARDS

Governing Framework

Delaware generally follows the federal Fair Labor Standards Act (FLSA) for overtime requirements. According to official sources, Delaware does not have separate state overtime requirements beyond federal law.

Statutory Authority:

  • Federal: Fair Labor Standards Act, 29 U.S.C. §207
  • Delaware references federal standards

Official Sources:

General Overtime Threshold (per FLSA)

Standard Requirements (as stated in federal law):

  • Overtime typically triggered after: 40 hours in a workweek
  • Rate generally required: 1.5 times the regular rate of pay
  • Workweek definition: 168-hour period (7 consecutive 24-hour days)

Daily Overtime:
Delaware does NOT require overtime for work beyond a certain number of hours in a single day. Only weekly overtime (over 40 hours) is required under federal FLSA standards.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay

Application to Remote Workers

Overtime regulations generally apply based on the nature of the work and employment relationship, not work location.

General Principles:

  • Remote workers performing non-exempt work are generally subject to the same overtime requirements as on-site workers
  • Employers must track and pay for all hours worked, including overtime
  • The fact that work is performed remotely does not eliminate overtime obligations

⚠️ Complex Issue: Determining compensable time for remote workers involves additional considerations. See section on “Calculating Compensable Time” below.

Calculating Compensable Time for Remote Workers

According to federal and state guidance, “hours worked” for overtime calculation purposes may include:

Generally Compensable Time:

  • Time actually performing work duties
  • Required meetings and training (including virtual meetings)
  • Time waiting to perform work if required to be available
  • Brief interruptions during work time
  • Preparatory and concluding activities integral to job duties

Potentially Compensable Depending on Facts:

  • Travel time (varies by type and circumstances)
  • On-call time (depends on degree of restriction)
  • Time spent responding to after-hours emails or calls (fact-specific)

Generally Not Compensable:

  • Commute time (with limited exceptions)
  • Bona fide meal periods (30+ minutes, completely relieved of duties)
  • Personal activities unrelated to work

⚠️ Complex Area for Remote Workers:

Determining compensable time for remote workers can involve additional considerations:

After-Hours Communications:

  • Are employees expected or required to respond to emails/messages after hours?
  • Does the employer’s policy or practice create an expectation of availability?
  • Is after-hours work occasional or regular?

Virtual Meetings:

  • Required attendance at virtual meetings outside regular hours
  • Preparatory time for presentations or meetings
  • Technical setup time if required by employer

On-Call Status at Home:

  • Whether employee must remain at home or can leave
  • Geographic restrictions on employee movement
  • Response time requirements
  • Frequency of calls

Equipment Setup/Shutdown:

  • Time spent booting up/shutting down employer-required systems
  • Software updates or maintenance required by employer
  • Connectivity troubleshooting when required for work

⚠️ Critical Note: These determinations are highly fact-specific and can result in significant liability if mishandled. Employers should consult with wage-hour counsel for guidance on tracking and paying remote workers appropriately.

Sources:

  • U.S. Department of Labor Field Operations Handbook
  • Administrator’s Interpretation regarding telework under FLSA

Overtime Exemptions

The FLSA and Delaware law recognize certain exemptions from overtime requirements. To qualify for an exemption, employees generally must meet specific tests related to salary basis, salary level, and job duties.

⚠️ Important: Exemptions are narrowly construed under federal law. The burden of proof is on the employer to demonstrate that an exemption applies. Job titles alone do not determine exemption status.

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for EAP exemptions, employees generally must meet ALL of the following tests:

1. Salary Basis Test

According to federal regulations, the employee must:

  • Be paid a predetermined salary amount
  • Receive the full salary for any week in which work is performed
  • Not be subject to reduction based on quality or quantity of work

Exceptions to salary basis requirement exist for certain professions (doctors, lawyers, teachers).

2. Salary Level Test

Federal Standard (2025):

  • Minimum weekly salary: $844 per week ($43,888 annually)
  • Effective date: July 1, 2024
  • Source: U.S. Department of Labor

⚠️ Note: The federal salary threshold has been subject to legal challenges and changes. Employers should verify the current threshold with the U.S. Department of Labor.

Delaware Application: Delaware follows the federal salary threshold. According to available information:

  • Delaware does not have a separate state salary threshold for overtime exemptions
  • Federal FLSA standards apply

2026 Salary Information: As of December 2025, information about potential 2026 salary threshold changes should be verified with:

3. Duties Tests

In addition to salary requirements, the employee must perform specific types of duties. The duties tests are detailed and fact-specific.

Executive Exemption (General Framework):

According to 29 C.F.R. §541.100, an executive employee generally:

  • Has primary duty of managing the enterprise or a department/subdivision
  • Customarily and regularly directs the work of two or more other employees
  • Has authority to hire/fire or makes recommendations given particular weight

Administrative Exemption (General Framework):

According to 29 C.F.R. §541.200, an administrative employee generally:

  • Has primary duty of office or non-manual work directly related to management or general business operations
  • Primary duty includes exercise of discretion and independent judgment on significant matters

Professional Exemption (General Framework):

According to 29 C.F.R. §541.300, professional employees generally fall into two categories:

Learned Professional:

  • Primary duty requires advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized instruction

Creative Professional:

  • Primary duty requires invention, imagination, originality, or talent in a recognized artistic or creative field

⚠️ Critical Reminder: These are simplified summaries only. The actual regulatory definitions are detailed and include numerous exceptions and special rules. Employers must review the complete regulatory text and consult legal counsel before classifying employees as exempt.

Source: 29 C.F.R. Part 541 – https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-541

Computer Professional Exemption

The FLSA provides a specific exemption for certain computer professionals.

Salary or Hourly Rate Requirements (per 29 C.F.R. §541.400):

The computer professional may be paid either:

  • Salary basis: At least $844 per week (same as other exemptions), OR
  • Hourly basis: At least $27.63 per hour (as of 2024)

Duties Requirements:

To qualify, the employee’s primary duty must consist of:

  • Application of systems analysis techniques and procedures
  • Design, development, documentation, analysis, creation, testing, or modification of computer systems or programs
  • Design, documentation, testing, creation, or modification of computer programs related to machine operating systems

⚠️ Note: This exemption does NOT apply to employees engaged in manufacturing or repair of computer hardware. It is limited to specific software-related roles.

Source: 29 C.F.R. §541.400

Other Common Exemptions

Outside Sales Exemption:

  • Primary duty is making sales or obtaining orders
  • Customarily and regularly engaged away from employer’s place of business
  • No salary requirement for this exemption

Highly Compensated Employee (HCE) Exemption:

  • Annual compensation of at least $107,432 (2024 threshold)
  • Performs at least one duty of an exempt executive, administrative, or professional employee
  • Subject to legal challenges; verify current status

Source: 29 C.F.R. §541.601, §541.700

Special Considerations for Remote Workers

Exemption Analysis for Remote Employees:

When evaluating exempt status for remote workers, consider:

Control and Discretion:

  • Does the remote worker actually exercise independent judgment and discretion?
  • Or does close monitoring/supervision negate discretion?
  • Extensive micro-management may undermine exemption claim

Primary Duties:

  • What does the employee actually do on a day-to-day basis?
  • Time tracking data can reveal actual duties
  • Job descriptions must match actual responsibilities

Salary Basis:

  • Remote workers must still receive full salary for any week worked
  • Employers cannot make improper deductions from salary
  • Partial-day remote work absences generally cannot reduce salary (with limited exceptions)

⚠️ Warning: Simply calling someone a “manager” or giving them a “director” title does not make them exempt. Classification must be based on actual job duties and compensation. Misclassification can result in significant back pay liability and penalties.

B. MEAL AND REST BREAK REQUIREMENTS

Delaware has specific requirements for meal breaks but does not mandate rest breaks for adult employees.

Statutory Authority: Delaware Code Title 19 §707
Source: https://delcode.delaware.gov/title19/c007/

Delaware Meal Break Requirements

General Requirements (as stated in statute):

According to Delaware Code Title 19 §707:

  • Employers must provide a meal break to employees scheduled to work 7.5 or more consecutive hours
  • Duration: At least 30 minutes
  • Timing: Generally must occur after the first 2 hours and before the last 2 hours of the shift
  • Paid/Unpaid: Generally unpaid if employee is completely relieved of duties

Coverage:

  • Applies to adult employees (18 and over)
  • Applies to employees scheduled for shifts of 7.5+ consecutive hours
  • Certain exemptions may apply (see below)

Rest Breaks

Delaware does NOT have a law requiring employers to provide rest breaks (short breaks of 5-20 minutes) to adult employees.

However:
If an employer chooses to provide rest breaks, federal law generally requires that short breaks (typically 5-20 minutes) be paid.

Source: U.S. Department of Labor – https://www.dol.gov/general/topic/workhours/breaks

Exemptions from Meal Break Requirements

According to Delaware Code Title 19 §707, exemptions from meal break requirements may include:

  • Employees whose total daily work time is less than 7.5 hours
  • Certain employment sectors as specified in regulation

⚠️ Note: Employers uncertain about whether meal breaks are required for specific positions should consult the Delaware Department of Labor or legal counsel.

Application to Remote Workers

General Principles:

Meal break requirements generally apply to remote workers performing non-exempt work in the same manner as on-site workers.

Compliance Challenges for Remote Work:

Employers may face unique challenges ensuring meal break compliance for remote workers:

Verification Issues:

  • How to verify breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Monitoring compliance without infringing on privacy

Technology Considerations:

  • Are employees logging out of systems during breaks?
  • Are they receiving work communications during meal periods?
  • Does monitoring software track break time?

Policy Recommendations (General Guidance Only):

Employers may wish to consider (in consultation with legal counsel):

  • Clear written policies stating meal break requirements
  • Training supervisors not to contact employees during breaks
  • Systems to document when breaks are taken
  • Procedures for reporting if breaks are missed
  • Making clear that meal periods are unpaid and work is not expected

⚠️ Important: These are general considerations only, not legal requirements or recommendations for specific situations. Employers should develop policies in consultation with employment counsel.

Minors (Under Age 18)

Delaware has separate, more protective break requirements for minor employees.

Minor Meal Break Requirements (per Delaware Code Title 19 §508):

  • Minors under 18 must receive a 30-minute unpaid break
  • Required for every 5 consecutive hours worked
  • Must be completely relieved of duties during break

⚠️ Note: Child labor laws are strictly enforced. Employers of minors should review all requirements with the Delaware Department of Labor or legal counsel.

Source: Delaware Code Title 19, Chapter 5 (Child Labor Law)

Resources and Guidance

For Specific Questions About Overtime and Breaks:

Delaware Department of Labor, Wage & Hour Division:

U.S. Department of Labor, Wage and Hour Division:

For Legal Counsel:

  • Employment attorney licensed in Delaware
  • Delaware State Bar Association Referral Service: (302) 658-5279

Workers' Compensation Overview

Legal Framework

Statutory Authority: Delaware Code Title 19, Chapter 23
Administering Agency: Delaware Department of Labor, Division of Industrial Affairs, Office of Workers’ Compensation

Office of Workers’ Compensation:

Delaware Compensation Rating Bureau (DCRB):

Source: Delaware Code Title 19, Chapter 23 – https://delcode.delaware.gov/title19/c023/

General Coverage Requirements

According to Delaware statutes and regulations, workers’ compensation coverage is generally required for employers meeting certain criteria.

Coverage Generally Required For (per Title 19 §2304):

  • Employers with 1 or more employees in Delaware
  • Applies to most employment relationships
  • Covers both full-time and part-time employees

Exemptions (per statute):

Certain categories may be exempt from mandatory coverage:

  • Agricultural employers (with certain exceptions)
  • Casual employment (specific definition in statute)
  • Federal government employees (covered under federal system)
  • Some independent contractors (see classification section)

⚠️ Note: Coverage determinations can be complex and fact-specific. Employers uncertain about their obligations should consult the Office of Workers’ Compensation or legal counsel to verify coverage requirements.

Source: Delaware Code Title 19 §2301 et seq.

Delaware’s Workers’ Compensation System

Delaware operates a competitive rating state system for workers’ compensation insurance.

System Structure:

According to official sources, Delaware’s system generally allows:

  • Private Insurance Carriers: Employers may obtain coverage from licensed private carriers
  • Self-Insurance: Qualifying employers may self-insure with appropriate approval and financial security
  • State Fund: Delaware maintains a state fund option administered through DCRB

Delaware Compensation Rating Bureau (DCRB) Role:

  • Develops and files advisory rates
  • Administers classification system
  • Manages experience modification factors
  • Collects industry data

Rate Trends:

According to recent announcements, Delaware workers’ compensation rates have decreased for nine consecutive years as of 2025, with:

  • Voluntary market rates expected to decrease 11.6% (effective December 2025)
  • Residual market rates expected to decrease 9.08%

Source: Delaware Department of Insurance; Delaware Office of Workers’ Compensation

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only and does NOT constitute coverage determinations or legal advice.

General Legal Standard

Workers’ compensation typically covers injuries that “arise out of and in the course of employment.” Application of this standard to remote workers is fact-dependent and requires analysis by the Office of Workers’ Compensation.

“Arising Out of Employment” (general concept):
According to legal principles, this generally means:

  • The injury has a causal connection to employment
  • The employment exposed worker to the injury-causing hazard
  • The injury relates to the work being performed

“In the Course of Employment” (general concept):
This generally examines:

  • Whether injury occurred during work hours
  • Whether injury occurred while engaged in work activities
  • Whether injury occurred in work location

⚠️ Important for Remote Workers: These standards were developed primarily for traditional workplace injuries. Their application to home office situations requires careful factual analysis.

Factors That May Be Considered

According to case law and agency guidance, factors that may be relevant in evaluating remote worker injuries include (non-exhaustive):

Work Activity Factors:

  • Whether employee was engaged in actual work tasks at time of injury
  • Whether activity served employer’s interests
  • Whether activity was authorized or expected by employer
  • Whether work was being performed for employer’s benefit

Location Factors:

  • Whether injury occurred in designated work area (home office)
  • Whether employer knew of and authorized home office location
  • Whether employee was required to work from home or did so voluntarily
  • Physical setup of work area

Timing Factors:

  • Whether injury occurred during scheduled work hours
  • Whether employee was “on duty” at time of injury
  • Whether injury occurred during break or personal time

Equipment/Setup Factors:

  • Whether injury involved employer-provided equipment
  • Whether workspace setup was directed or approved by employer
  • Whether employer conducted safety review of home office

Illustrative Scenarios (For General Educational Purposes Only)

The following scenarios are provided for general educational purposes only. They do NOT constitute coverage determinations or legal advice. Every workers’ compensation claim is unique and depends on specific facts.

⚠️ WARNING: The scenarios below are purely illustrative examples. They do NOT constitute:

  • Coverage determinations or predictions
  • Legal advice on claim eligibility
  • Guarantees of coverage or non-coverage
  • Recommendations for filing or not filing claims
  • Exhaustive analysis of relevant factors

Scenario Category: Work-Related Activities in Designated Home Office

Example Situation 1: Employee trips over computer cables in designated home office while walking to retrieve work documents from printer during work hours. Home office setup was reviewed and approved by employer’s safety team.

General Observations Based on Legal Principles:
This type of scenario may share some characteristics with situations that have historically been found compensable in traditional workplace contexts, such as:

  • Activity was clearly work-related (retrieving work documents)
  • Occurred in employer-approved designated work area
  • During scheduled work hours
  • Involved work equipment/setup

However, coverage would depend on complete factual analysis including:

  • Specific circumstances of the fall
  • Whether employer required or approved the specific cable routing
  • Delaware-specific case law on home office injuries
  • Other relevant facts not captured in brief scenario

This is NOT a coverage determination. Actual determination would be made by Delaware Office of Workers’ Compensation based on all facts and applicable law.

Example Situation 2: Employee develops repetitive stress injury (carpal tunnel syndrome) from extended keyboard use while performing remote work duties over several months.

General Observations:
Occupational diseases and repetitive stress injuries may potentially be compensable under workers’ compensation in some circumstances. Analysis may consider factors such as:

  • Medical documentation establishing work-relatedness
  • Whether condition arose from and in course of employment
  • Delaware’s statutory framework for occupational diseases
  • Causation evidence

However, determination depends on:

  • Complete medical documentation and expert opinions
  • Analysis under Delaware’s occupational disease provisions
  • Demonstration of work-relatedness per legal standards
  • All specific facts and circumstances

This is not a coverage determination. Such claims require medical and legal analysis by qualified professionals and official determination by Office of Workers’ Compensation.

Scenario Category: Ambiguous Work/Personal Boundary Situations

Example Situation 3: Employee injured while preparing coffee in kitchen during scheduled work hours. Employee’s home office is in spare bedroom; kitchen is not part of designated work area.

General Observations:
Scenarios involving personal comfort activities in areas outside the designated workspace may present more challenging questions. Analysis might consider:

  • Whether employee was relieved of all work duties
  • Whether kitchen is separated from or integrated with work area
  • Whether employer required availability during this time
  • Nature and extent of work duties

Traditional workplace analogy: In traditional office, getting coffee from break room during work hours may be considered incidental to employment. However, home environment raises additional questions about:

  • Extent of employer’s premises at employee’s home
  • Distinction between work and personal areas
  • Degree of employer control over home environment

This is general background only, not a coverage determination. Actual analysis depends on all specific facts.

Example Situation 4: Employee slips on stairs while going to home office in morning before starting work for the day.

General Observations:
Coming-and-going situations typically present threshold questions about whether employee was yet in course of employment. Traditional workplace principles might consider:

  • Whether employee had begun work duties
  • Whether injury occurred on “employer’s premises”
  • Application of “going and coming” rule

In remote work context, additional questions arise:

  • Is employee’s entire home considered “employer’s premises”?
  • When does course of employment begin in home setting?
  • How do traditional doctrines apply to home offices?

Note: This area involves complex legal questions without clear precedent in many jurisdictions. Not a coverage determination.

Benefits Generally Available

According to Delaware workers’ compensation statutes, benefits may include:

Medical Treatment

General Framework (per Title 19 §2322):

Delaware’s workers’ compensation system generally provides for:

  • Medical care necessary to treat work-related injury/illness
  • Treatment from certified health care providers under Delaware’s Health Care Payment System
  • Hospital services, surgery, medications as needed
  • Physical therapy and rehabilitation services
  • Durable medical equipment when prescribed

Provider Certification:
Delaware requires health care providers to be certified to treat workers’ compensation cases.

Fee Schedule:
Delaware maintains a fee schedule for workers’ compensation medical services (updated periodically).

Source: Delaware Code Title 19 §2322; Delaware Office of Workers’ Compensation

Wage Replacement Benefits

Temporary Total Disability (TTD):

When employee is completely unable to work due to injury:

  • Generally pays 66⅔% of average weekly wage
  • Subject to minimum and maximum weekly amounts set by statute
  • Continues while totally disabled up to statutory limits

Temporary Partial Disability (TPD):

When employee can return to light duty or part-time work:

  • Pays portion of wage loss
  • Calculated based on difference between pre-injury and current wages

Permanent Impairment:

For injuries resulting in permanent impairment:

  • Compensation based on impairment rating
  • Calculated according to statutory schedule
  • May be paid as lump sum or periodic payments

Source: Delaware Code Title 19 §2324 et seq.

Vocational Rehabilitation

When appropriate, workers’ compensation may provide vocational rehabilitation services to help injured workers return to suitable employment.

Source: Delaware Code Title 19 §2322

Reporting and Claim Process

According to Delaware regulations, the general process typically involves:

For Employees

1. Report Injury to Employer:

  • Report work injury to employer as soon as possible
  • Delaware law generally requires notice within certain timeframe
  • Written notice recommended

2. Seek Medical Attention:

  • Obtain necessary medical treatment
  • Use certified health care providers when possible
  • Keep records of all treatment

3. File Claim if Necessary:

  • If employer’s insurance denies benefits
  • If dispute arises about coverage or benefits
  • Application filed with Office of Workers’ Compensation

Time Limits:
Delaware law imposes time limits for filing claims. Consult Office of Workers’ Compensation or attorney regarding deadlines.

For Employers

1. Report Injury to Insurance Carrier:

  • Notify workers’ compensation insurance carrier promptly
  • Provide First Report of Injury form
  • Generally within 10 days of receiving notice

2. Report to Office of Workers’ Compensation:

  • File required reports with state
  • Form and timing per regulations

3. Maintain Records:

  • Keep records of work-related injuries and illnesses
  • Comply with OSHA recordkeeping if applicable

4. Cooperate with Investigation:

  • Provide information to carrier and Office of Workers’ Compensation
  • Preserve evidence related to injury

Source: Delaware Office of Workers’ Compensation regulations

⚠️ Note: Reporting deadlines are strictly enforced. Late reporting may affect benefits or employer obligations. When in doubt, report promptly and seek guidance from Office of Workers’ Compensation or legal counsel.

Employer Best Practices for Remote Work (General Recommendations)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel, safety professionals, and insurance carriers.

For Employers:

Workplace Safety:

  • Consider providing ergonomic guidance for home offices
  • Consider reviewing remote work setups for safety
  • Consider providing or approving office furniture and equipment
  • Consider safety training adapted for remote environment

Documentation:

  • Consider documenting employee’s remote work location
  • Consider written acknowledgment of home office setup
  • Consider photographs or virtual inspections of workspace
  • Keep records of equipment provided

Policies:

  • Consider developing clear remote work policies
  • Define expectations for work hours and availability
  • Clarify which activities are work-related
  • Establish injury reporting procedures for remote workers

Insurance:

  • Notify workers’ compensation carrier of remote workers
  • Discuss coverage questions with carrier
  • Understand how remote work affects experience modification
  • Review adequacy of coverage limits

For Employees:

Workspace:

  • Consider setting up dedicated, defined work area
  • Keep work and personal spaces separated where possible
  • Follow employer’s safety guidelines
  • Use employer-provided equipment properly

Documentation:

  • Consider documenting home office setup and location
  • Keep records of work hours and activities
  • Photograph workspace if employer requests

Safety:

  • Follow ergonomic best practices
  • Address safety hazards in work area
  • Report safety concerns to employer
  • Maintain safe work environment

Reporting:

  • Report work injuries promptly to employer
  • Seek appropriate medical attention
  • Document circumstances of injury
  • Preserve evidence if possible

Every injury situation is unique and requires individual professional evaluation.

Anti-Discrimination Laws

Delaware Discrimination in Employment Act (DDEA)

Delaware has comprehensive anti-discrimination protections under state law.

Statutory Authority: Delaware Code Title 19, Chapter 7, Subchapter II
Enforcing Agency: Delaware Department of Labor, Office of Anti-Discrimination

Office of Anti-Discrimination:

  • Email: [email protected]
  • Phone: (302) 761-8200
  • Wilmington: 4425 N. Market Street, 3rd Floor, Wilmington, DE 19802
  • Dover: 655 S. Bay Road, Suite 2H, Dover, DE 19901

Source: https://labor.delaware.gov/divisions/industrial-affairs/office-of-anti-discrimination/

Protected Classes

According to Delaware Code Title 19 §711, it is generally unlawful to discriminate in employment based on:

Protected Characteristics:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy, childbirth, related conditions)
  • Sexual orientation
  • Gender identity
  • Age (40 and older)
  • Marital status
  • Genetic information
  • National origin
  • Disability
  • Military status
  • Status as survivor of sexual assault, domestic violence, or stalking

Source: Delaware Code Title 19 §710-711

Covered Employers

General Coverage (per statute):

The DDEA generally applies to:

  • Private employers with 4 or more employees in Delaware
  • State and local government employers (all sizes)
  • Employment agencies
  • Labor organizations

For disability discrimination:
Additional protections under Handicapped Persons Employment Protections Act (HPEPA) apply to employers with 15 or more employees.

Source: Delaware Code Title 19 §710

Prohibited Practices

According to Title 19 §711, it is generally unlawful for covered employers to:

In Hiring and Employment:

  • Refuse to hire or employ based on protected characteristic
  • Discharge or discriminate in compensation or terms/conditions of employment
  • Limit, segregate, or classify employees in ways that would deprive opportunities

Harassment:

  • Subject employees to harassment based on protected characteristics
  • Maintain hostile work environment
  • Sexual harassment specifically prohibited

Reasonable Accommodations:

  • Fail to provide reasonable accommodations for:
    • Disability (when accommodation does not create undue hardship)
    • Pregnancy and related conditions
    • Religious observances and practices
    • Lactation/breastfeeding needs

Retaliation:

  • Retaliate against employees who:
    • Oppose discriminatory practices
    • File charges or complaints
    • Testify or assist in investigations
    • Participate in proceedings under DDEA

Source: Delaware Code Title 19 §711

Pregnancy and Family Responsibilities

Delaware law provides specific protections related to pregnancy and caregiving.

Pregnancy Accommodations (per Title 19 §711(k)):

Employers with 4 or more employees must provide reasonable accommodations for known limitations related to pregnancy or childbirth, unless accommodation would create undue hardship.

Possible accommodations may include:

  • Modified work schedules or duties
  • Temporary transfer to less strenuous position
  • Breaks for medical needs
  • Ergonomic modifications
  • Other reasonable accommodations as needed

Lactation Accommodations:

  • Employers must provide reasonable break time for breastfeeding employees
  • Private space (not bathroom) for expressing milk
  • Applies for one year after child’s birth

Family Responsibilities Discrimination:

  • Unlawful to discriminate based on family responsibilities
  • Protects employees with caregiving obligations

Source: Delaware Code Title 19 §711(i), (k)

Sexual Harassment Prevention

Delaware has specific requirements regarding sexual harassment.

Anti-Sexual Harassment Act (Title 19 §711A):

Training Requirements:

According to Delaware law, employers with 50 or more employees must:

  • Provide interactive sexual harassment prevention training to employees
  • Training must cover: types of harassment, legal standards, reporting procedures, prevention strategies
  • Training must be provided within one year of employment and every two years thereafter
  • Supervisors must receive additional training

Policy Requirements:

All covered employers must:

  • Maintain written anti-sexual harassment policy
  • Distribute policy to all employees
  • Post policy conspicuously in workplace

Source: Delaware Code Title 19 §711A

Age Discrimination

The DDEA protects individuals 40 years of age and older from age discrimination.

Protections apply to:

  • Hiring decisions
  • Terminations
  • Promotions and demotions
  • Compensation
  • Benefits
  • Terms and conditions of employment

ADEA Compliance:
Federal Age Discrimination in Employment Act (ADEA) also applies to employers with 20+ employees.

Source: Delaware Code Title 19 §711; 29 U.S.C. §621 et seq.

Disability Discrimination and Accommodations

Handicapped Persons Employment Protections Act (HPEPA)

Statutory Authority: Delaware Code Title 19 §§720-728
Coverage: Employers with 15 or more employees

General Protections:

It is generally unlawful to:

  • Discriminate against qualified individuals with disabilities
  • Refuse to make reasonable accommodations for known disabilities
  • Use qualification standards that screen out individuals with disabilities

“Qualified Individual with Disability”:

An individual who:

  • Has a physical or mental impairment that substantially limits major life activities, OR
  • Has record of such impairment, OR
  • Is regarded as having such impairment

AND

  • Can perform essential functions of the job with or without reasonable accommodation

Reasonable Accommodations:

May include:

  • Modifications to work environment
  • Adjustments to work schedules
  • Reassignment to vacant position
  • Acquisition or modification of equipment
  • Other modifications that enable performance of essential functions

Undue Hardship:
Employers are not required to provide accommodations that would create undue hardship (significant difficulty or expense).

Interactive Process:
Employers and employees should engage in good faith interactive process to identify effective accommodations.

Source: Delaware Code Title 19 §§720-728

Federal ADA:
Americans with Disabilities Act also applies to employers with 15+ employees and may provide additional protections.

Filing Discrimination Charges

Time Limits (per Title 19 §712):

Charges of discrimination must generally be filed within:

  • 300 days of the alleged discriminatory act

⚠️ Critical: Strict time limits apply. Employees who believe they have experienced discrimination should act promptly.

How to File:

Step 1: Complete Charge of Discrimination Intake Form

Step 2: Office of Anti-Discrimination (OAD) Review

  • OAD reviews charge to determine jurisdiction
  • May schedule intake interview

Step 3: Investigation

  • If charge accepted, OAD investigates allegations
  • Gathers evidence from both parties
  • Makes determination of reasonable cause or no reasonable cause

Step 4: Conciliation or Right to Sue

  • If reasonable cause found, OAD attempts conciliation
  • If conciliation fails or no reasonable cause found, charging party receives Delaware Right to Sue Notice
  • Charging party may file lawsuit in Superior Court within 90 days

Work-Sharing Agreement with EEOC:

Office of Anti-Discrimination has work-sharing agreement with federal Equal Employment Opportunity Commission (EEOC). Charges may be dual-filed with both agencies.

Source: Delaware Code Title 19 §712-714

Remedies for Discrimination

According to Delaware law, remedies for discrimination may include:

Available Remedies:

  • Back pay (lost wages)
  • Front pay (future lost wages)
  • Reinstatement to position
  • Compensatory damages (emotional distress, pain and suffering)
  • Punitive damages (in cases of intentional discrimination)
  • Attorney’s fees and costs
  • Injunctive relief

Source: Delaware Code Title 19 §712

Application to Remote Workers

Anti-discrimination protections generally apply to all employees, regardless of work location.

Key Points:

  • Remote workers have same protections as on-site workers
  • Harassment can occur through virtual communications (email, video, chat)
  • Accommodation requests from remote workers must be considered
  • Retaliation protections apply to remote work situations

Reasonable Accommodations for Remote Workers:

May include:

  • Flexible work schedules to accommodate medical appointments
  • Modified job duties that can be performed remotely
  • Assistive technology for disabilities
  • Ergonomic equipment
  • Other accommodations enabling remote work

⚠️ Note: Accommodation analysis is interactive and fact-specific. Employers should engage in good-faith dialogue with employees requesting accommodations.

Employer Best Practices

Recommendations (General Guidance Only):

Policies:

  • Maintain clear, written anti-discrimination and anti-harassment policies
  • Ensure policies cover virtual/remote work environments
  • Distribute policies to all employees including remote workers
  • Post policies on company intranet or accessible location

Training:

  • Provide regular anti-discrimination and harassment prevention training
  • Adapt training for virtual/remote work scenarios
  • Train managers on reasonable accommodations and interactive process
  • Document all training

Complaint Procedures:

  • Establish clear procedures for reporting discrimination/harassment
  • Ensure remote workers know how to report concerns
  • Investigate all complaints promptly and thoroughly
  • Maintain confidentiality to extent possible
  • Take appropriate corrective action

Documentation:

  • Document employment decisions with legitimate business reasons
  • Maintain records of accommodation requests and responses
  • Keep personnel files separate from medical/confidential information
  • Preserve evidence related to complaints

Tax Information

Delaware State Income Tax

Delaware imposes a graduated personal income tax on residents and certain nonresidents.

Administering Agency: Delaware Division of Revenue

Contact Information:

Source: Delaware Code Title 30, Chapter 11

Tax Rates and Brackets (2025)

Delaware Income Tax Structure:

Delaware uses a graduated tax rate system. According to the Delaware Division of Revenue, the 2025 tax rates are generally:

Delaware Income Tax Rates (Single Filer)

Income Level (Single Filer) Tax Rate
$0 - $2,000 0%
$2,001 - $5,000 2.2%
$5,001 - $10,000 3.9%
$10,001 - $20,000 4.8%
$20,001 - $25,000 5.2%
$25,001 - $60,000 5.55%
Over $60,000 6.6%

Married Filing Jointly:
Brackets are doubled for married couples filing jointly.

2026 and Beyond:
House Bill 13 (enacted 2025) adds new higher brackets for tax years beginning 2026:

  • 6.75% for income over $125,000 (single) / $250,000 (joint)
  • 6.95% for income over $250,000 (single) / $500,000 (joint)

Source: Delaware Division of Revenue; Delaware Code Title 30 §1102

Who Must Pay Delaware Income Tax

Delaware Residents:

According to general tax principles, Delaware residents are generally subject to Delaware income tax on all income, regardless of source.

Nonresidents:

Nonresidents may be subject to Delaware income tax on:

  • Income earned from Delaware sources
  • Wages for services performed in Delaware
  • Business income from Delaware operations

Part-Year Residents:

Individuals who move to or from Delaware during the tax year:

  • Generally taxed on all income during period of Delaware residency
  • Taxed on Delaware-source income during nonresident period

⚠️ Note: Tax residency determinations can be complex. Consult tax professionals for specific situations.

Delaware’s “Convenience of Employer” Rule

⚠️ CRITICAL FOR REMOTE WORKERS: Delaware applies a “convenience of employer” rule that can result in tax obligations for nonresidents.

General Principle:

According to Delaware tax guidance, when a nonresident employee works remotely for a Delaware-based employer:

  • If remote work is for employee’s convenience (not employer’s necessity)
  • Income may be sourced to Delaware for tax purposes
  • Employee may owe Delaware income tax even if never physically present in Delaware

How It Works:

Example Scenario (Illustrative Only):

Employee lives in Pennsylvania and works remotely from Pennsylvania home for Delaware-based company. The employer allows but does not require remote work.

Potential Tax Treatment:

  • Delaware may treat income as Delaware-sourced
  • Employee may need to file Delaware nonresident return
  • Employee would also file Pennsylvania resident return
  • Pennsylvania would likely provide credit for taxes paid to Delaware, but if PA tax is higher, employee pays difference

⚠️ Complex Issue: The convenience rule creates potential double taxation situations and compliance complexity. The rule has been subject to legal challenges and interstate disputes.

States with Similar Rules:

  • Connecticut
  • Nebraska
  • New York
  • Pennsylvania
  • Arkansas

Source: Delaware Division of Revenue interpretations; National Taxpayers Union Foundation analyses

Delaware Tax Obligations for Remote Work Scenarios

Scenario 1: Delaware Resident Working for Out-of-State Employer

Tax Treatment (General):

  • Delaware resident pays Delaware tax on all income
  • May also owe tax to state where employer is located (if that state has income tax)
  • Delaware generally provides credit for taxes paid to other states
  • Net effect: Pay higher of Delaware or other state’s tax

Filing Requirements:

  • File Delaware resident return
  • May need to file nonresident return in work state
  • Claim credits appropriately

Scenario 2: Nonresident Working Remotely for Delaware Employer

Tax Treatment (General):

  • May owe Delaware tax under “convenience of employer” rule
  • Also owe tax to home state as resident
  • Home state should provide credit, but rules vary
  • Potential for some double taxation depending on circumstances

Filing Requirements:

  • File Delaware nonresident return
  • File resident return in home state
  • Claim available credits

⚠️ Critical: This scenario is particularly complex. Consult tax professional.

Scenario 3: Delaware Resident Working Remotely in Delaware

Tax Treatment (General):

  • Delaware resident pays Delaware tax on all income
  • Employer withholds Delaware income tax
  • Straightforward situation

Filing Requirements:

  • File Delaware resident return

Scenario 4: Hybrid Remote Workers (Multiple States)

Tax Treatment (General):

  • Extremely complex
  • May owe tax to multiple states based on where work performed
  • Allocation formulas may apply
  • Professional tax guidance essential

⚠️ Strong Recommendation: Multi-state remote workers should consult with tax professionals experienced in multi-state taxation.

Withholding Requirements for Employers

Delaware Employers:

According to Delaware Division of Revenue:

  • Must withhold Delaware income tax from wages of Delaware residents
  • Must withhold from nonresidents for services performed in Delaware
  • May need to withhold under “convenience rule” for remote workers
  • Registration required: https://revenue.delaware.gov/

Withholding Tables:
Available from Delaware Division of Revenue website

Reporting:

  • Quarterly wage reports
  • Annual W-2 reporting
  • Electronic filing required for many employers

Source: Delaware Code Title 30 §1151 et seq.

No Reciprocal Agreements

Important Note:

Delaware does NOT have reciprocal tax agreements with any other states.

What This Means:

  • Unlike some states, Delaware doesn’t have agreements allowing residents of neighboring states to avoid Delaware withholding
  • Workers must file returns in each state where they have tax obligations
  • Credits for taxes paid to other states are the mechanism to avoid double taxation

Neighboring States:

  • Pennsylvania: No reciprocal agreement
  • New Jersey: No reciprocal agreement
  • Maryland: No reciprocal agreement

Source: Delaware Division of Revenue

Other Delaware Taxes

Unemployment Insurance Tax

Employer Obligation:

Delaware employers generally must:

  • Pay unemployment insurance tax on employee wages
  • Rate varies based on experience rating
  • Administered by Delaware Department of Labor

Coverage:
Most employers with employees in Delaware

Source: Delaware Department of Labor, Division of Unemployment Insurance

Delaware Paid Leave Contributions

Payroll Tax (Beginning 2025):

  • 0.8% of wages (allocated among different leave types)
  • Employers pay at least 50%, may deduct up to 50% from employees
  • See Part 3 of this guide for details

Source: Delaware Code Title 19, Chapter 37

Tax Filing Information

Delaware Tax Year: Calendar year (January 1 – December 31)

Filing Deadline (Generally): April 30
(Different from federal April 15 deadline)

Where to File:

Extensions:
Delaware generally grants automatic extension to June 30 if federal extension filed

Payment:

  • Payment due by April 30 even if extension filed
  • Electronic payment options available

Source: Delaware Division of Revenue

Resources for Tax Assistance

Delaware Division of Revenue:

IRS (for Federal Taxes):

Professional Tax Assistance:

  • Certified Public Accountant (CPA)
  • Enrolled Agent (EA)
  • Tax Attorney
  • Delaware Society of CPAs Referral: https://www.dscpa.org/

Remote Work Considerations

Employment Law Application to Remote Workers

General Principle:

Employment laws generally apply based on where work is physically performed, not where the employer is located.

For Remote Workers in Delaware:

  • Delaware minimum wage applies
  • Delaware overtime rules apply
  • Delaware meal break requirements apply
  • Delaware Paid Leave applies (when eligibility met)
  • Delaware anti-discrimination laws apply
  • Delaware workers’ compensation may apply (see Part 4)

Multi-State Considerations:

Employers with remote workers in multiple states face complex compliance obligations:

  • Must comply with laws of each state where employees work
  • May need to register in multiple states
  • Payroll and tax withholding becomes more complex
  • Benefits administration may require multi-state approaches

⚠️ Recommendation: Employers with multi-state remote workforce should consult with multi-state employment counsel and payroll/tax advisors.

Technology and Privacy Considerations

Monitoring Remote Workers:

Delaware law does not prohibit employee monitoring generally, but employers should consider:

Best Practices (General Guidance):

  • Provide notice to employees about monitoring
  • Limit monitoring to work-related activities
  • Consider privacy expectations
  • Comply with federal wiretapping laws
  • Review monitoring policies with legal counsel

BYOD (Bring Your Own Device):

When employees use personal devices for work:

  • Establish clear policies about data security
  • Address employer access to personal devices
  • Consider privacy implications
  • Have IT and legal counsel review policies

Data Security:

Employers should consider:

  • VPN requirements for remote access
  • Multi-factor authentication
  • Data encryption
  • Cybersecurity training for remote workers
  • Incident response procedures

Workplace Safety and Ergonomics

OSHA Applicability:

Federal OSHA generally covers employees wherever they work, including home offices.

Employer Obligations:

While OSHA hasn’t issued specific home office standards, employers should consider:

  • Providing guidance on ergonomic setup
  • Addressing known hazards
  • Responding to employee safety complaints
  • Making workers’ compensation coverage clear

Resources:

Delaware offers free OSHA consultation through:

  • Delaware Division of Industrial Affairs
  • OSHA Consultation Services
  • Phone: (302) 761-8219

Return to Office Considerations

ADA Accommodations:

If employer requires return to office, must consider:

  • Reasonable accommodation requests for disabilities
  • Interactive process requirements
  • Whether remote work was effective accommodation

Delaware Paid Leave:

Employees may be eligible for paid leave for:

  • Own serious health condition
  • Family member’s serious health condition
  • Other qualifying reasons

See Part 3 for detailed information.

Resources

Government Agencies

Delaware Department of Labor

Division of Industrial Affairs

Delaware Paid Leave

Office of Anti-Discrimination

  • Email: [email protected]
  • Phone: (302) 761-8200

Delaware Division of Revenue

U.S. Department of Labor

Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service

Legal and Professional Assistance

Delaware State Bar Association

Delaware Society of CPAs

Delaware HR Professional Organizations

  • SHRM Delaware Chapter
  • Local HR associations

Online Resources

Delaware Code Online

Delaware Department of Labor Publications

  • Posters and notices
  • Compliance guides
  • Fact sheets

Federal Resources

Frequently Asked Questions

General Employment

Q: I live in Delaware and work remotely for a company in another state. Which state’s employment laws apply to me?

Generally, employment laws apply based on where you physically perform work. If you work from your home in Delaware:

  • Delaware minimum wage applies
  • Delaware meal break requirements apply
  • Delaware Paid Leave may apply
  • Delaware anti-discrimination protections apply

However, specific situations can be complex, especially for multi-state employment. Consult the Delaware Department of Labor or employment attorney for your specific circumstances.

Q: Can my Delaware employer require me to return to the office if I’ve been working remotely?

Generally, yes, unless:

  • You have a contract guaranteeing remote work
  • You have a disability that requires remote work as a reasonable accommodation under the ADA
  • Other specific circumstances apply

If you have health conditions requiring remote work, you may request accommodation under the Americans with Disabilities Act (ADA) and Delaware’s disability discrimination laws. Employers must engage in interactive process to evaluate accommodation requests.

Consult employment attorney if you have concerns about return-to-office requirements.

Wages and Hours

Q: I’m a remote worker in Delaware. Does my employer have to pay me Delaware’s $15/hour minimum wage?

Generally yes, if you physically perform work from a Delaware location. Minimum wage typically applies based on where work is performed, not where the employer is headquartered.

If you work from home in Delaware, Delaware’s minimum wage of $15.00/hour (as of January 2025) would typically apply.

Verify with Delaware Department of Labor Wage & Hour Division: (302) 761-8200

Q: My employer monitors my computer activity while I work from home. Is this legal?

Delaware does not have specific laws prohibiting employee monitoring in most circumstances. However:

  • Employers should provide notice of monitoring
  • Federal wiretapping laws may apply to certain communications
  • Monitoring should be limited to work-related activities

If you have concerns about workplace monitoring, consider:

  • Reviewing your employer’s monitoring policy
  • Discussing concerns with HR or management
  • Consulting employment attorney if you believe monitoring is unlawful

Q: Can my employer require me to work overtime if I’m working remotely?

Generally yes, if you’re a non-exempt employee. Remote workers are subject to the same overtime rules as on-site workers under the Fair Labor Standards Act (FLSA).

If you work over 40 hours in a workweek, you must generally be paid overtime (1.5 times regular rate) unless you qualify for an exemption.

Keep accurate records of all hours worked, including time spent on work-related activities outside normal hours.

Contact Delaware DOL or U.S. DOL Wage and Hour Division with questions: 1-866-487-9243

Delaware Paid Leave

Q: I work for a small Delaware company (15 employees). Am I eligible for Delaware Paid Leave?

Potentially yes. Delaware Paid Leave applies to employers with 10+ employees:

  • Employers with 10-24 employees: Must provide Parental Leave only
  • Employers with 25+ employees: Must provide all leave types

To be eligible for benefits, you must:

  • Work at least 60% of your time in Delaware
  • Have worked for employer at least 12 months
  • Have worked at least 1,250 hours in prior 12 months

Benefits available beginning January 1, 2026.

Verify your eligibility: https://labor.delaware.gov/delaware-paid-leave/

Q: I work remotely from Delaware 3 days per week and from my employer’s Pennsylvania office 2 days per week. Am I covered by Delaware Paid Leave?

Likely yes. Delaware Paid Leave covers employees who work at least 60% of their time physically in Delaware.

In your scenario:

  • 3 days of 5 = 60% of time in Delaware
  • You would meet the 60% threshold
  • Coverage would apply (subject to other eligibility requirements)

For specific situation verification, contact Delaware Division of Paid Leave: (302) 761-8375

Workers’ Compensation

Q: If I’m injured while working from my Delaware home office, am I covered by workers’ compensation?

This is a complex question that depends on specific facts. Workers’ compensation covers injuries that “arise out of and in the course of employment.”

For home office injuries, factors may include:

  • Whether you were performing work duties at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Other specific circumstances

Every case is unique. If injured:

  1. Report injury to employer immediately
  2. Seek medical attention
  3. Contact Delaware Office of Workers’ Compensation: (302) 761-8200
  4. Consider consulting workers’ compensation attorney

This is general information only. See Part 4 for more detailed discussion.

Taxes

Q: I live in Pennsylvania and work remotely for a Delaware company. Do I have to pay Delaware income tax?

Potentially yes, due to Delaware’s “convenience of employer” rule.

If you work remotely for your own convenience (not employer’s necessity):

  • Delaware may source your income to Delaware
  • You would file Delaware nonresident return
  • You would also file Pennsylvania resident return
  • Pennsylvania would provide credit for taxes paid to Delaware
  • Net effect: You pay the higher of the two states’ taxes

This is a complex area. Consult tax professional experienced in multi-state taxation.

Q: My employer is based in Delaware, but I live and work remotely in Florida (no income tax state). Do I owe Delaware taxes?

Potentially yes, under Delaware’s convenience rule. Even though Florida has no income tax:

  • Delaware may still tax your income as Delaware-sourced
  • You would need to file Delaware nonresident return
  • You would not get credit (since Florida has no tax)
  • Result: You pay Delaware tax on income

This creates tax burden you might not expect. Consult tax professional.

Delaware Division of Revenue: (302) 577-8200

Anti-Discrimination

Q: Can I file a discrimination charge if I’m being harassed via work email and video calls while working remotely?

Yes. Anti-discrimination laws protect remote workers just as they protect on-site workers. Harassment can occur through:

  • Email
  • Video conferencing
  • Instant messaging
  • Other virtual communications

If you believe you’re experiencing unlawful harassment:

  • Review your employer’s complaint procedures
  • Report harassment through proper channels
  • Document incidents (save emails, screenshots, etc.)
  • File charge with Delaware Office of Anti-Discrimination: [email protected]
  • Consult employment attorney

Time limits apply for filing charges (generally 300 days).

Employee Classification

Q: My employer says I’m an independent contractor, but I work 40 hours per week exclusively for them from home. Could I actually be an employee?

Possibly. Whether someone is an independent contractor or employee depends on multiple factors, not just job title or how many hours worked.

Delaware generally applies the ABC Test for unemployment purposes. You may be an employee if:

  • Employer controls how you do your work
  • The work is central to employer’s business
  • You don’t operate an independent business

Misclassification can affect:

  • Minimum wage and overtime rights
  • Delaware Paid Leave eligibility
  • Workers’ compensation coverage
  • Tax withholding
  • Benefits eligibility

If you believe you’re misclassified:

  • Contact Delaware Department of Labor: (302) 761-8000
  • Consult employment attorney
  • File wage claim if owed unpaid wages

Others

Maryland
Pennsylvania
New Jersey
Virginia
New York

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.