NOTICE:
Starting November 1, 2026, the Delaware Division of Unemployment Insurance's online Employer (OES) portal will no longer be available for submitting quarterly wage and tax reports and tax payments. This change is due to the conclusion of a state technology contract and is a temporary step while we prepare for the launch of our new system, LaborFirst.
Until LaborFirst is live, please submit via the UC8 Report and Payment Lockbox
Delaware Department of Labor has delayed the UC8 notifications due to printing issues. As a result, all employers 1st quarter for 2026 reporting is due by
May 29, 2026. Also note the 2026 base wage is
$14,500, which is now updated in the portal.
If you have any further questions, please call us at 302-761-8482 or email us at
DOL_UI_Employer_Tax_Questions@delaware.gov.
Lockbox Mailing Address:
DOL UI Tax Lockbox (UC8 & UC8A)
PO Box 5515
Binghamton, NY 13902
Overnight address is:
JPMorgan Chase
ATTN: DOL UI Tax Lockbox 5515
33 Lewis Rd
Binghamton, NY 13905