DELAWARE – PAID LEAVE RESOURCES FOR EMPLOYERS AND EMPLOYEES NOW AVAILABLE
With the Delaware Paid Leave program set to go into effect in January 2026, The Delaware Department of Labor’s Division of Paid Leave has launched resources for both employers (and their Third-Party Administrators) and employees.
Once active, Delaware Paid Leave will require up to 12 weeks of eligible paid leave for workers to address serious health conditions, care for a family member, bond/care for a new child or address the impact of a family member’s military deployment.
Resources can be found in the following locations with the Delaware state website:
Resources include relevant guides to the new program, frequently asked questions, forms, and more!
RATE SEASON IS HERE! UNEMPLOYMENT TAX RATES NOTICES, VOLUNTARY CONTRIBUTIONS, AND JOIN ACCOUNTS
2026 tax rates are beginning to filter in! As each state has different timelines and deadlines, be on the lookout for important information from the Thomas & Company tax team. While most tax rates should be received directly by Thomas & Company, if you receive a notice directly to your office, please promptly send a copy of the notice to [email protected]. This will allow us to catalog, audit, and (if necessary) protest these tax rates.
As a reminder, some states offer employers additional opportunities to reduce tax rates, including voluntary contributions and joint accounts. A voluntary contribution is a payment an employer can make to reduce their unemployment tax rate. By making a voluntary contribution to the state’s unemployment insurance fund, an employer can lower their experience rating and, as a result, reduce future unemployment tax liability.
Meanwhile, a joint account is an employer option to combine the individual unemployment experience of any two or more legal entities to calculate a single unemployment tax rate for all versus an individual tax rate for each entity. As a result, the combined taxes paid at the single tax rate may be less than if each entity were to pay at their individual tax rates, generating net savings overall.
Both voluntary contributions and joint accounts are strategic decisions designed to minimize tax liabilities – it is important to understand the potential impact of each opportunity. Thomas & Company is here to help, providing you the analysis you need to make informed decisions. If you have any questions, reach out to your Unemployment Tax Analyst today.
SOCIAL SECURITY – TAXABLE WAGE BASE INCREASES FOR 2026
The social security taxable wage base will increase in 2026 based on changes in the national average wage index. In 2026, the wage base will be $184,500, up 4.77% from 2025.
WASHINGTON – CALL CENTER HOURS UPDATED TO RESOLVE CLAIMS BACKLOG
Beginning October 27, the Washington Employment Security Department began adjusted call center hours as part of a 90-day pilot. This pilot program will allow the state to address their claims backlog, helping to get money into the hands of qualified claimants more quickly.
Adjusted hours will occur on Tuesday and Thursday, with the call center only open from 8AM to 12PM local time. The remainder of the business day will be focused on processing claims.
Normal hours will continue on Monday, Wednesday, and Friday from 8AM to 4PM local time. The state tax accounting team will continue to be available during normal business hours, with no changes in their operating schedule.
