How to Register for Delaware EARNS or Certify an Exemption: Step by Step

Delaware EARNS is the state’s retirement savings program for private-sector workers. If your business meets the coverage test, you must either register and facilitate the program or certify that you offer your own plan. This guide walks through both paths. For the full rules, deadlines and penalty schedule, see the Delaware EARNS requirements and deadlines page.

Step 1: Check whether you have to register

Under 19 Del. C. §3802(3), a covered employer is a business that “employs, and during the previous calendar year employed, at least 5 covered employees” and “has been in business in this State for at least 6 months in the immediately preceding calendar year.” The program describes the same test as having 5 or more employees, being in business since July 1 of the previous year, and not offering a qualified retirement plan.

A business that already maintains a qualifying plan is not a covered employer. If you have fewer than 5 employees, the program asks you to certify your exemption rather than ignore the notice.

Step 2: Gather what you need

• Your federal Employer Identification Number (EIN).
• The EARNS Access Code from your notification letter. If you can’t find it, the program’s employer page lets you have it resent to your email.
• Your employee list (the program provides an upload template) and access to your payroll system or payroll provider.

Step 3: Register

1. Go to the employer registration page on the official Delaware EARNS site and enter your EIN and Access Code.
2. Set up your ID and password.
3. Answer the questions about your company and your payroll process.
4. Complete the payment setup.
5. Add your employees, using the upload template if you have more than a few.
6. If someone else runs payroll, invite them as a payroll representative. The program allows an admin, a teammate, your bookkeeper or your payroll administrator.

Step 4: The 30-day employee window

Once your employees are added, the program contacts them directly. Each employee has 30 days to opt out or customize their account. At the end of that period you record their choices, start payroll deductions and send contribution information and funding for the employees who stay in.

Employees who do not opt out are enrolled automatically at the default rate set by the EARNS Board (19 Del. C. §3804(5)). Accounts are Roth IRAs, and the law does not allow employers to contribute to them (§3804(2)).

Step 5: Keep up with ongoing duties

After setup, the statute and the program list a short set of ongoing tasks (§3804(4)):

• Send participant contributions on time.
• Update contribution rate changes when employees make them.
• Add new employees and mark former employees as terminated.

You are not responsible for enrolling employees in their Roth IRA, answering investment questions, managing investment options or processing withdrawals, and employers are not fiduciaries for the program (§3804(3)).

The other path: certify an exemption

If you already offer a plan, you don’t register. You certify your exemption instead, using your Access Code and EIN on the program’s exemption page.

The statute’s list of qualifying plans (19 Del. C. §3802(14)) is an automatic-enrollment payroll-deduction IRA offered to all covered employees, or a plan under Internal Revenue Code §401(a), §401(k), §403(b), §408(k) (SEP) or §408(p) (SIMPLE IRA).

Deadlines and what happens if you miss one

For businesses notified before January 1, 2026, the registration deadline has passed. Newly eligible businesses had a June 30, 2026 deadline.

If the Board finds a business out of compliance, it sends a notice explaining the problem and how to fix it. The business then has 90 days to comply before the Board may start enforcement proceedings, and the Board cannot start them until one year after the date the employer first had to comply. Penalties cannot exceed $250 per employee per year, up to $5,000 a year (19 Del. C. §3805). The Delaware EARNS page has the details.

Getting help

Delaware EARNS employer assistance: 1-855-934-3701, Monday to Friday, 9am to 6pm ET. If you’re weighing EARNS against your own plan, book a free 15-minute audit and we’ll walk through your numbers.

Sources: 19 Del. C. ch. 38 (§§3802, 3804, 3805); Delaware EARNS employer pages (earnsdelaware.com). Informational only, not legal advice.

This content is for educational purposes only and does not constitute financial, tax, legal, or investment advice. State requirements and penalties are subject to change. Consult a qualified professional before making compliance decisions.