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Involuntary and voluntary pay deductions: Delaware

This guide provides compliance guidance for HR and payroll professionals in Delaware regarding involuntary and voluntary wage deductions, including child support withholding, creditor garnishments, tax levies, and wage assignments.

by Wendy K. Voss, Potter Anderson & Corroon LLP

Summary

This guide provides compliance guidance for HR and payroll professionals in Delaware regarding withholding for child support and creditor garnishment orders, tax levies and voluntary wage assignments.

In this guide, learn about:

  • Involuntary pay deductions
    • Child Support Withholding
    • Creditor Garnishment Withholding
    • Tax Levy Withholding
  • Voluntary pay deductions
    • Wage assignments
  • Future developments

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Jurisdiction: Delaware

Latest updates

Updated to reflect paid family and medical leave related garnishment requirements, effective July 30, 2025.

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About the author

Potter Anderson & Corroon LLP

Founded in 1826, Potter, Anderson & Corroon is the oldest law firm in Delaware, and one of the oldest firms in the United States. They provide a wide range of legal services to both small and large local, national and international clients with respect to corporate, business and litigation needs.

Potter Anderson’s employment law attorneys counsel both local and national clients with respect to workplace policies and procedures. They represent employers in both federal and state courts as well as before administrative agencies in connection with employment-related disputes, and provide counsel to their clients on a variety of matters such as discrimination and harassment, family leave, wage and hour issues and independent contractor classification. They also work with clients to develop workplace policies and practices, employee handbooks and termination agreements and releases and conduct training on a variety of employment-related topics.

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