Employee Cost: Delaware vs Utah (2026)

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

At a $60,000 salary

Delaware saves $21/employee/year

$65,570 in Delaware vs $65,590 in Utah

Delaware

$65,570

1.09x salary

Utah

$65,590

1.09x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component DE UT 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 $448 -$291
Workers' Compensation $780 $510 +$270
Total Employer Cost $65,570 $65,590 -$21

Tax Rate Comparison

Rate Delaware Utah
SUTA Rate Range 0.1% – 8.0% 0.1% – 7.0%
SUTA Typical Rate 1.5% 1.0%
SUTA Wage Base $10,500 $44,800
Workers' Comp Rate 1.3% 0.85%
State Income Tax Yes Yes

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Delaware over Utah saves $21 per employee per year in employer-side payroll costs alone. For a team of 10, that's $205 annually.

The biggest difference comes from SUTA (state unemployment tax) — Delaware charges 1.5% vs Utah's 1.0%. 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 UT Total Difference
$30,000 $32,885 $32,892 -$8
$40,000 $43,780 $43,842 -$63
$50,000 $54,675 $54,740 -$66
$60,000 $65,570 $65,590 -$21
$75,000 $81,912 $81,865 +$47
$100,000 $109,150 $108,990 +$160
$125,000 $136,387 $136,115 +$272
$150,000 $163,625 $163,240 +$385

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

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