Delaware compliance for offshore teams

Navigating Delaware compliance for offshore teams involves understanding state and federal requirements. Delaware entities must maintain a registered agent and file annual franchise taxes online via the Division of Corporations.

For state labor, employers register through Delaware One Stop for unemployment insurance, workers’ compensation, and the upcoming Paid Leave program (effective January 1, 2026, for businesses with 10+ employees).

The Division of Revenue manages business tax and withholding accounts. Federally, worker classification is key: remote workers are employees if you control their work, not automatically independent contractors.

The IRS offers Form SS-8 for status determination. For foreign or nonresident payees, employers must follow IRS withholding rules, generally withholding taxes at graduated rates for nonresident alien employees.

Proper documentation includes W-8 forms for foreign payees and potentially Form 8233 or W-4/W-4 equivalent. Additional research is suggested for Form 5472, I-9 remote verification, and international employment laws.

Navigating Delaware compliance for offshore teams involves understanding state and federal requirements. Delaware entities must maintain a registered agent and file annual franchise taxes online via the Division of Corporations.

For state labor, employers register through Delaware One Stop for unemployment insurance, workers’ compensation, and the upcoming Paid Leave program (effective January 1, 2026, for businesses with 10+ employees).

The Division of Revenue manages business tax and withholding accounts. Federally, worker classification is key: remote workers are employees if you control their work, not automatically independent contractors.

The IRS offers Form SS-8 for status determination. For foreign or nonresident payees, employers must follow IRS withholding rules, generally withholding taxes at graduated rates for nonresident alien employees.

Proper documentation includes W-8 forms for foreign payees and potentially Form 8233 or W-4/W-4 equivalent. Additional research is suggested for Form 5472, I-9 remote verification, and international employment laws.