Subchapter

Employer’s Coverage and Assessments

Del. Code tit. 19, § 3341— Period of employer’s coverage
Del. Code tit. 19, § 3342— Termination of employer’s coverage
Del. Code tit. 19, § 3343— Election of employer to be covered by this chapter
Del. Code tit. 19, § 3344— Determination of liability of employer for assessments; administrative and judicial review; time limits
Del. Code tit. 19, § 3345— Payment of employer’s assessments
Del. Code tit. 19, § 3346— Deductibility of employer’s assessments from employee’s wages
Del. Code tit. 19, § 3347— Fractions of a cent
Del. Code tit. 19, § 3348— Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment
Del. Code tit. 19, § 3349— General limitations on reduction of new employer rate
Del. Code tit. 19, § 3350— Variations from new employer rate (prior to 2027)
Del. Code tit. 19, § 3350A— Variations from new employer; computation of earned rate of assessments (2027 and after)
Del. Code tit. 19, § 3350B— Operations and technology assessment rate
Del. Code tit. 19, § 3350C— Determination of schedule in effect for an assessment rate year
Del. Code tit. 19, § 3350D— Benefit ratio assessment rate
Del. Code tit. 19, § 3350E— Industry assessment rate
Del. Code tit. 19, § 3350F— Employer size assessment rate
Del. Code tit. 19, § 3351— Assessment rates after termination of employer’s military service
Del. Code tit. 19, § 3352— Joint accounts of employers
Del. Code tit. 19, § 3353— Transfers of experience and assignment of rates
Del. Code tit. 19, § 3354— Notice of determination of rate of assessments; administrative and judicial review; time limits
Del. Code tit. 19, § 3355— Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages and benefit charges charged to their experience merit rating accounts (relief from charges)
Del. Code tit. 19, § 3356— Effect of amendment of Federal Unemployment Tax Act
Del. Code tit. 19, § 3357— Interest on past-due assessments and reimbursement payments in lieu of assessments
Del. Code tit. 19, § 3358— Civil actions for collection of assessments and interest
Del. Code tit. 19, § 3359— Assessment of employer’s liability upon neglect or refusal to make assessment report; protest and hearing
Del. Code tit. 19, § 3360— Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection
Del. Code tit. 19, § 3361— Special procedure to obtain judgment; notice and lien of judgment; judicial review
Del. Code tit. 19, § 3362— Acquisition of business or assets of another employing unit; liability for debt of predecessor
Del. Code tit. 19, § 3363— Priority of claim for employer’s assessments upon insolvency or other distribution of employer’s assets
Del. Code tit. 19, § 3364— Compromise of claims
Del. Code tit. 19, § 3365— Adjustments and refunds
Del. Code tit. 19, § 3366— Order of crediting payments on account
Del. Code tit. 19, § 3367— Jeopardy assessments
Del. Code tit. 19, § 3368— Execution of judgments
Del. Code tit. 19, § 3369— Professional and occupational licenses; denial or suspension