Delaware · Statutes

Subchapter III

35 sections

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