Employer’s Coverage and Assessments | Midpage

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Delaware Code

III

Employer’s Coverage and Assessments

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