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Guide · 5 min read · Updated 2026

Delaware pay stub requirements

Governed by Delaware Code Title 19 § 1108. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for DE employers.

The rule in one paragraph

Delaware requires an itemized statement of hours, wages, deductions, and pay period each pay period. The Delaware Department of Labor Office of Labor Law Enforcement enforces the rule.

Mandatory wage-statement items

  1. 1
    Employee name

    Full name of the employee.

  2. 2
    Pay-period dates

    Beginning and ending dates of the pay period.

  3. 3
    Hours worked

    Regular and overtime hours for non-exempt employees.

  4. 4
    Rate of pay

    Hourly, salary, piece, or commission rate applied.

  5. 5
    Gross wages

    Total wages earned before deductions.

  6. 6
    Deductions

    Each deduction itemized separately.

  7. 7
    Net wages

    Take-home pay after all deductions.

Penalties and retention

Penalties

Employees may recover unpaid wages plus liquidated damages equal to 10% of wages per day (capped) under § 1103, plus attorney's fees.

Record retention

At least three years under federal FLSA rules.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All required items appear on every wage statement
  • Overtime hours and rates itemized for non-exempt employees
  • Deductions labeled clearly
  • Records retained per state and federal rules
  • Portal or paper delivery available on request

Frequently asked questions

Does Delaware require pay stubs?

Yes — 19 Del. C. § 1108 requires an itemized wage statement each pay period.

Are electronic pay stubs allowed?

Yes, provided employees can access and print their statements at no cost.

How long must payroll records be retained?

At least three years under federal FLSA rules.

How do I file a wage claim?

File a wage claim with the Delaware state labor agency, or file a federal FLSA complaint with the US Department of Labor Wage & Hour Division.

Generate a DE-compliant pay stub

StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.

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