Delaware · rules verified
Delaware Overtime Calculator
Delaware’s minimum wage reached $15.00 in 2025, but the First State has no overtime statute of its own — the FLSA’s 40-hour rule governs. The Division of Revenue says the federal overtime deduction does not flow through to Delaware tax.
Delaware workweek
Bonus, shift pay & state options
$1,379.95
50 h worked · 10 h at 1.5×
| Straight-time pay (all hours + bonus) | $1,254.50 |
|---|---|
| Overtime premium at 1.5× | $125.45 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $1,379.95 |
Your no-tax-on-overtime deduction
Delaware (2026): taxes all overtime — no state deduction.
Where Delaware law stops
The U.S. Department of Labor’s state table lists no premium-pay rule for Delaware, and the state adopts the federal minimum wage automatically if it ever rises above $15.00. The climb was steep: $8.25 from 2016 through 2018, $10.50 in 2022, $13.25 in 2024 and $15.00 in 2025.
Delaware’s Division of Industrial Affairs still handles pay disputes: its Wage Claim Form covers unpaid wages, overtime and minimum wage violations.
The tax answer
Delaware’s personal income tax picked up the higher federal SALT cap for 2025 but not the tips, overtime or car-loan deductions, because those are not federal itemized deductions. HB 126 (2025), which would have exempted overtime earned by full-time hourly workers from 2026, was never worked in committee before the General Assembly ended on June 30, 2026.
Example week
Delaware’s median wage of $25.09 an hour is used for this five-day, 50-hour week.
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 10 | 10 | 0 | 0 |
| Tue | 10 | 10 | 0 | 0 |
| Wed | 10 | 10 | 0 | 0 |
| Thu | 10 | 10 | 0 | 0 |
| Fri | 10 | 0 | 10 | 0 |
Minimum wage path
| 2016 | 2018 | 2020 | 2022 | 2024 | Now | Next |
|---|---|---|---|---|---|---|
| 8.25 | 8.25 | 9.25 | 10.50 | 13.25 | 15.00 | — |