Delaware EARNS has been live since July 2024. It applies to Delaware employers with 5+ employees that do not offer a qualifying retirement plan. Penalty: Up to $250 / employee (cap $5,000 / yr). Already passed: All eligible employers (2025-10-15); Newly eligible employers (2026-06-30) — unregistered employers should register or certify an exemption now..
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Delaware EARNS covers Delaware employers with 5+ employees that do not offer a qualifying retirement plan. Counting rule: Employs, and during the previous calendar year employed, at least five Delaware W-2 employees (full- or part-time). In business in Delaware for at least six months of the preceding calendar year.
Up to $250 per eligible employee per year, capped at $5,000 per year. The penalty is in force; no public record of assessments yet.
Already passed: All eligible employers (2025-10-15); Newly eligible employers (2026-06-30) — unregistered employers should register or certify an exemption now.
19 Del. C. §§3802(3), 3804, 3805(e) · Official program: earnsdelaware.com · Verified 2026-09-17.
Delaware EARNS is Delaware's state-facilitated retirement savings program. It has been live since July 2024. Program: https://earnsdelaware.com.
Delaware EARNS covers Delaware employers with 5+ employees that do not offer a qualifying retirement plan. Counting rule: Employs, and during the previous calendar year employed, at least five Delaware W-2 employees (full- or part-time). In business in Delaware for at least six months of the preceding calendar year.
Up to $250 per eligible employee per year, capped at $5,000 per year. The penalty is in force; no public record of assessments yet.
Already passed: All eligible employers (2025-10-15); Newly eligible employers (2026-06-30) — unregistered employers should register or certify an exemption now.
Exempt with a plan under 401(a)/401(k), 403(a)/403(b), SEP (408(k)), SIMPLE (408(p)) (program also lists 403(a) and 457(b)); employers with fewer than five employees also certify. A private 401(k) or SIMPLE IRA satisfies the mandate and may qualify for SECURE 2.0 startup credits.
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