EMPLOYER GUIDE
Section 23: WAGE ATTACHMENTS
The Delaware Code authorizes the Division of Revenue to require an employer to withhold unpaid or delinquent taxes from an employee’s wages, which may be in the form of a wage attachment. If the Division determines that withholding of the unpaid or delinquent taxes is necessary, the employer is served a tax warrant by the Division of Revenue documenting the attachment of the employee’s wages. Payments of these wage attachments are to be transmitted to the office from which the wage attachment originated.
Wage - Bracket Table Method Of Withholding
