2026 HR Compliance Guide

Delaware HR Compliance Deadlines for 2026

2 verified employment law changes affecting Delaware employers in 2026 — with effective dates, required actions, and penalties for non-compliance. Every entry cites an official government or agency source.

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Delaware state law changes

January 1, 2026·Leave & Benefitscritical

Delaware Paid Leave Benefits Begin

Delaware's Paid Family and Medical Leave program begins paying benefits January 1, 2026. Covered employees may receive parental leave up to 12 weeks per year; medical, family caregiving, and military-exigency leave are capped (up to 6 weeks in any 24-month period), with a combined annual maximum of 12 weeks. Contributions began January 1, 2025.

Applies to: Employers with 10+ Delaware employees (10-24: parental leave only; 25+: full coverage)

What to do: Ensure premium contributions are current, confirm any approved private-plan exemption status, update leave policies, and be ready to administer employee claims starting January 1, 2026.

Penalty: Employers may owe unpaid contributions plus penalties/interest assessed by the Delaware Department of Labor.

Source: Delaware Department of Labor (official)
January 1, 2026·Minimum Wage

Delaware Minimum Wage Holds at $15.00/hr

Delaware's minimum wage is $15.00 per hour in 2026 with no change from 2025. Delaware reached the $15.00 milestone on January 1, 2025 under SB 15; there is no scheduled increase for January 1, 2026. Included as a reference so multistate employers can confirm the current Delaware rate.

New: $15.00/hr (was $15.00/hr (unchanged))

Applies to: All Delaware employers

What to do: No rate change is required for 2026. Confirm Delaware payroll remains at $15.00/hr and that tipped and training wages comply with current Delaware law.

Penalty: Back pay, liquidated damages, civil penalties up to $5,000 per violation

Source: Delaware Department of Labor

Federal deadlines that also apply

These federal requirements apply to Delaware employers alongside the state rules above.

February 1, 2026OSHA Form 300A Annual Posting Period Begins
February 2, 20261099-NEC Filing Deadline
February 2, 2026W-2 Filing Deadline with SSA
February 2, 2026Form 940 (FUTA) Annual Return Due
February 2, 2026Q4 2025 Form 941 Filing Deadline
February 10, 2026FUTA Form 940 Extended Filing Deadline
February 17, 2026Form W-4 Exempt-Status Renewal Deadline
March 2, 2026ACA 1095-C Employee Copies Due
March 2, 2026OSHA ITA Electronic Submission Deadline
March 2, 2026ACA Forms 1094-C/1095-C Paper Filing Deadline
March 2, 2026ACA 1095-C Furnishing: Notice-of-Availability Option (Paperwork Burden Reduction Act)
March 31, 2026ACA Electronic Filing Deadline (Forms 1094-C/1095-C)
April 30, 2026Q1 2026 Form 941 Filing Deadline
April 30, 2026OSHA Form 300A Posting Period Ends
May 1, 2026EEO-1 Component 1 Filing Period Opens
June 7, 2026EU Pay Transparency Directive Transposition Deadline
June 24, 2026EEO-1 Report Filing Deadline (Estimated)
July 31, 2026Q2 2026 Form 941 Filing Deadline
July 31, 2026Form 5500 Annual Report Due (Calendar-Year Plans)
September 30, 2026VETS-4212 Federal Contractor Report Due
October 15, 2026ACA Marketplace Open Enrollment Preparation
October 15, 2026ACA 1095-C Notice of Availability — Posting Period Ends
October 31, 2026Q3 2026 Form 941 Filing Deadline
November 1, 2026ACA Marketplace Open Enrollment Begins
December 15, 2026ACA Marketplace Open Enrollment Deadline
December 31, 2026Year-End Payroll Tax Reconciliation
December 31, 2026Annual Benefits Enrollment Close for Calendar-Year Plans

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