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UPDATED FOR 2026 · STATUTE-VERIFIED

Wilmington, Delaware Retirement Mandate Compliance Guide

Wilmington employers with 5+ employees must comply with Delaware EARNS — Delaware's state retirement savings mandate. Penalty amounts have not yet been published by the state. Don't wait.

Delaware EARNSCOMING SOON
State program
5+ employees
Employee threshold
Penalty not yet set
Non-compliance penalty
// 60-second check

What does Delaware actually require?

Set your headcount for your real exposure — data verified against the statute.

Informational only — not legal or tax advice.

Annual exposure · Delaware

Get your full breakdown + a private-plan savings estimate:

// state plan vs your own

You can comply two ways. Only one builds anything.

The state auto-IRA

Compliance, nothing else
  • No employer match allowed
  • Low Roth-IRA contribution limits
  • One-size-fits-all investments
  • No tax credits for your business
RECOMMENDED

Your own 401(k)

Compliant — and working for you
  • Match if and when you want
  • Far higher contribution limits
  • SECURE 2.0 credits offset setup
  • A real recruiting & retention perk
// frequently asked

Asked by employers here.

Does Delaware EARNS apply to Wilmington businesses?

Yes. Delaware EARNS applies to all private-sector employers in Delaware with 5+ employees, including businesses in Wilmington. As Delaware's largest city and financial hub, Wilmington employers in banking, law, healthcare, retail, and hospitality are all subject to the mandate.

What is the penalty for non-compliance with Delaware EARNS in Wilmington?

Delaware EARNS penalties are pending final determination. Delaware has not yet published a penalty amount. Wilmington employers should get compliant now before enforcement activates to avoid any retroactive penalties.

Can a Wilmington employer avoid Delaware EARNS by setting up a 401(k)?

Yes. Wilmington employers who sponsor a qualifying retirement plan — such as a 401(k), SIMPLE IRA, SEP IRA, 403(b), pension, or 457(b) — are exempt from Delaware EARNS. You must file a Certificate of Exemption through the delawareearns.com portal.

How do I register for Delaware EARNS as a Wilmington employer?

Register at delawareearns.com. You'll need your EIN, employee count, and payroll information. The process takes about 20–30 minutes. Alternatively, contact Kandelaki Solutions for a free compliance review — we'll handle the registration or exemption filing for you.

When is the Delaware EARNS deadline for Wilmington employers?

Delaware EARNS is currently enforcing. Don't wait — early compliance avoids all risk. Contact Kandelaki Solutions for a free compliance audit specific to your Wilmington business.

Find out where you stand — before the state does.

Book a free 15-minute compliance audit. We'll show your exact requirement, your real exposure, and whether your own plan saves you money.

Free 15-minute audit

No obligation · (732) 444-8686
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