Employee Cost: Delaware vs District of Columbia (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Delaware saves $182/employee/year

$65,570 in Delaware vs $65,751 in District of Columbia

Delaware

$65,570

1.09x salary

District of Columbia

$65,751

1.1x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component DE DC Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $158 $153 +$5
Workers' Compensation $780 $810 -$30
State-Mandated Insurance $0 $156 -$156
Total Employer Cost $65,570 $65,751 -$182

Tax Rate Comparison

Rate Delaware District of Columbia
SUTA Rate Range 0.1% – 8.0% 0.16% – 7.0%
SUTA Typical Rate 1.5% 1.7%
SUTA Wage Base $10,500 $9,000
Workers' Comp Rate 1.3% 1.35%
State Income Tax Yes Yes
Paid Family Leave Not required 0.26%

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Delaware over District of Columbia saves $182 per employee per year in employer-side payroll costs alone. For a team of 10, that's $1,815 annually.

The biggest difference comes from workers' compensation rates — Delaware charges 1.3% vs District of Columbia's 1.35%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary DE Total DC Total Difference
$30,000 $32,885 $32,973 -$89
$40,000 $43,780 $43,899 -$120
$50,000 $54,675 $54,825 -$151
$60,000 $65,570 $65,751 -$182
$75,000 $81,912 $82,140 -$228
$100,000 $109,150 $109,455 -$306
$125,000 $136,387 $136,770 -$383
$150,000 $163,625 $164,085 -$461

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of DE.

Get Free Business Tips

Join small business owners getting weekly financial tips and calculator updates. No spam, unsubscribe anytime.

We respect your privacy. Unsubscribe with one click.