PocketLaw | Delaware Code | Employer’s Coverage and Assessments

Determination of liability of employer for assessments; administrative and judicial review; time limits.

Section
3345

Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment.

Section
3349

General limitations on reduction of new employer rate.

Section
3350

Variations from new employer rate.

Section
3351

Assessment rates after termination of employer's military service.

Section
3352

Joint accounts of employers.

Section
3353

Transfers of experience and assignment of rates.

Section
3354

Notice of determination of rate of assessments; administrative and judicial review; time limits.

Section
3355

Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages charged to their experience merit rating accounts (relief from charges).

Section
3356

Effect of amendment of Federal Unemployment Tax Act.

Section
3357

Interest on past-due assessments and reimbursement payments in lieu of assessments.

Section
3358

Civil actions for collection of assessments and interest.

Section
3359

Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

Section
3360

Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

Section
3361

Special procedure to obtain judgment; notice and lien of judgment; judicial review.

Section
3362

Acquisition of business or assets of another employing unit; liability for debt of predecessor.

Section
3363

Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

Section
3364

Compromise of claims.

Section
3365

Adjustments and refunds.

Section
3366

Order of crediting payments on account.

Section
3367

Jeopardy assessments.

Section
3368

Execution of judgments.

Section
3369

Employer’s Coverage and Assessments

Checkout our iOS App for a better way to browser and research.

Period of employer's coverage.

Termination of employer's coverage.

Election of employer to be covered by this chapter.

Determination of liability of employer for assessments; administrative and judicial review; time limits.

Payment of employer's assessments.

Deductibility of employer's assessments from employee's wages.

Fractions of a cent.

Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment.

General limitations on reduction of new employer rate.

Variations from new employer rate.

Assessment rates after termination of employer's military service.

Joint accounts of employers.

Transfers of experience and assignment of rates.

Notice of determination of rate of assessments; administrative and judicial review; time limits.

Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages charged to their experience merit rating accounts (relief from charges).

Effect of amendment of Federal Unemployment Tax Act.

Interest on past-due assessments and reimbursement payments in lieu of assessments.

Civil actions for collection of assessments and interest.

Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

Special procedure to obtain judgment; notice and lien of judgment; judicial review.

Acquisition of business or assets of another employing unit; liability for debt of predecessor.

Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

Compromise of claims.

Adjustments and refunds.

Order of crediting payments on account.

Jeopardy assessments.

Execution of judgments.

Professional and occupational licenses; denial or suspension.