Who Must Report

All organizations doing business in the State of Delaware, whether they are large or small, non-profit or for-profit, government or private, must report the following employees:

New employees: All employees who reside or work in the state must be reported, regardless of whether they are full-time or part-time, temporary or permanent, salaried or hourly. Volunteers and other non-paid workers do not need to be reported.

Re-hired or re-called employees: Employees who return to work after being laid off, furloughed, separated, granted a leave without pay, or terminated from employment must be reported. If any employee has had a 60-day gap in pay for any reason, they must be re-reported when they return to work. This includes teachers, substitutes and seasonal workers.

Temporary employees: On the other hand, companies that use temporary employees do not need to report them as new hires. In these cases, the temporary agency is the employer and is responsible for reporting any employee they hire for an assignment, whether that assignment lasts for one day or one year. Temporary employees do not need to be re-reported each time they report to a new client. However, they do need to be reported as a re-hire if the worker has a break in service or gap in wages.