Who needs an unemployment insurance account, Delaware Paid Leave, new hire reporting and workers’ compensation in Delaware?

Issued by Delaware Department of Labor, Division of Unemployment Insurance and Division of Paid Leave; Delaware State Directory of New Hires; Office of Workers’ Compensation, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Delaware

The Delaware table lists this for every kind of business.

Workers’ compensation insurance is required for every employer with one or more employees, and the policy must be in force before work begins. Report each new hire to the State Directory of New Hires within 20 days. Businesses under 10 employees are outside Paid Leave.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Delaware Department of Labor, Division of Unemployment Insurance and Division of Paid Leave; Delaware State Directory of New Hires; Office of Workers’ Compensation.

Sources and dates

Department of Labor employer services pages (2026 taxable wage base and merit rate table); Delaware Paid Leave FAQ; Office of Workers’ Compensation employer knowledge base (19 Del. C. 2306); Division of Child Support Services employer pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.