Delaware Cities Income Tax Withholding

Reference Number: NFC-18-1521663349
Published: March 21, 2018
Effective: Pay Period 21, 2000

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 2 and 4 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

Withholding Formula (Effective Pay Period 21, 2000)

1. Subtract the nontaxable biweekly Federal Employees Health Benefits payment from the gross biweekly wages.
2. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
3. Multiply the annual wages by 1.25 percent to calculate the Wilmington city income tax withholding.
4. Divide the annual Wilmington city income tax withholding by the number of pay dates in the tax year to obtain the biweekly Wilmington city income tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal.