Variations from new employer; computation of earned rate of assessments (2027 and after).
Del. Code tit. 19, § 3350A
in effect(a) This section applies to the assignment of assessment rates for assessment rate year 2027 and each assessment rate year thereafter.
(b) An employer is subject to the earned rate of assessments set forth in this section for an assessment rate year once the employer has submitted assessment reports to the Department in 12 or more consecutive quarters ending June 30 of the prior assessment rate year.
(c) The Department shall calculate the earned rate of assessments for rated employers for an assessment rate year on or before December 31 of the prior assessment rate year. The Department shall mail, or send by other means of delivery, written notice to each rated employer of the earned rate of assessments assigned to that rated employer for the next assessment rate year on or before December 31 of the prior assessment rate year.
(d) The Department shall calculate the earned rate of assessments for each rated employer by adding together the following:
(1) The benefit ratio assessment rate set forth in § 3350D of this title.
(2) The industry assessment rate set forth in § 3350E of this title.
(3) The employer size assessment rate set forth in § 3350F of this title.
(e) Each rated employer shall pay an assessment, pursuant to § 3345(a) of this title, in an amount equal to the product of the earned rate of assessments times taxable wages paid by the rated employer during any calendar quarter, except as may be otherwise prescribed in this chapter.
(f) All rated employers shall also pay the operations and technology assessment rate set forth in § 3350B of this title.
(g) Notwithstanding any other provisions in this chapter, the Department shall assign a rated employer who is a delinquent employer a delinquency assessment rate for the assessment rate year and any subsequent assessment rate year in which the delinquency remains, subject to the following:
(1) The Department shall have the authority, in its sole discretion, to waive the delinquency assessment rate for good cause shown by an employer.
(2) The Department shall have the authority, in its sole discretion, to make changes to the delinquency assessment rate of any rated employer to take effect on the date determined by the Department, and to provide assessment credits to any rated employer, as necessary to correct administrative errors or address fraudulent claims charged to rated employers, except with respect to rated employers who are charged the delinquency assessment rate because the employers have not filed any quarterly report required by this chapter with respect to assessments with the Department.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title19/c033/sc03/index.htmlFetched: 10/4/2026