Delaware Code Title 19 Sec. 3348 – Average employer assessment rate; average industry assessment rate; …
(a) On or before December 31 of each year, the Secretary of Labor shall establish an average employer assessment rate for the next succeeding calendar year. The average employer assessment rate shall be computed by multiplying total taxable wages paid by each employer, regardless of industrial classification category as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government, during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers by the total of taxable wages paid by all employers during the 12 consecutive months ending on June 30.
Terms Used In Delaware Code Title 19 Sec. 3348
- Employer: means :
(A) (i) Any employing unit which after December 31, 1971,
(I) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of $1,500 or more, or
(II) For some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or preceding calendar year, had in employment at least 1 individual (irrespective of whether the same individual was in employment in each such day);
(ii) Any employing unit for which agricultural labor as defined in paragraph (11)(A)(vii) of this section is performed after December 31, 1977;
(iii) Any employing unit for which domestic service as defined in paragraph (11)(B) of this section is performed after December 31, 1977;
(iv) (I) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under paragraphs (8)(A)(i) and (ii) of this section the wages earned or the employment of an employee performing domestic service after December 31, 1977, shall not be taken into account;
(II) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under paragraphs (8)(A)(i) and (iii) of this section, the wages earned or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. See Delaware Code Title 19 Sec. 3302
- Wages: means all remuneration for personal services, including commissions, bonuses, dismissal payments, holiday pay, back pay awards and the cash value of all remuneration in any medium other than cash. See Delaware Code Title 19 Sec. 3302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) On or before December 31 of each year, the Secretary of Labor shall establish an average industry assessment rate for the next succeeding calendar year for industrial classification categories (carried to 6 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average industry assessment rate for standard industrial classification categories 236, 237, and 238 shall be computed by multiplying total taxable wages paid by each employer in the industrial classification category during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers in the industrial classification category by the total of taxable wages paid by all employers in the industrial classification category during the 12 consecutive months ending on June 30.
(c) On or before December 31 of each year, the Secretary of Labor shall establish an average construction industry assessment rate for the next succeeding calendar year for industrial classification categories (carried to 3 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average construction industry assessment rate shall be computed by multiplying total taxable wages paid by each employer in the construction industry during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers by the total of taxable wages paid by all construction industry employers during the 12 consecutive months ending on June 30.
(d) For any employer, excluding those employers in NAICS categories 236, 237 and 238, who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average employer assessment rate.
(e) For any employer in NAICS categories 236, 237 and 238 who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average industry assessment rate in the employer’s particular NAICS category (carried to 6 places) or the average construction industry assessment rate, whichever is the greater.
(f) The NAICS category assigned to any employer shall be as determined by the Secretary of Labor or the Secretary’s designee and shall be reviewable only for abuse of discretion.
(g) Each employer subject to the new employer rate shall pay an assessment in an amount equal to the product of the new employer rate times wages paid by the employer during any calendar year, except as may be otherwise prescribed in this chapter.
(h) The standard rate of assessment shall be 27/10 percent for calendar years prior to 1985 and 54/10 percent for calendar year 1985 and subsequent years.
(i) Notwithstanding the computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate, no employer assigned an assessment rate under subsection (d) or subsection (e) of this section shall have a rate of less than 1 percent.
(j) Notwithstanding the required computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate to be established by the Secretary of Labor on or before December 31, 2020 for the next succeeding calendar year pursuant to subsections (a) through (c) of this section, for calendar year 2021, all employers assigned an assessment rate under subsection (d) or (e) of this section shall have the same rate as established by the Secretary of Labor for the calendar year 2020.
(k) Notwithstanding the required computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate to be established by the Secretary of Labor for the next succeeding calendar year pursuant to subsections (a) through (c) of this section, for calendar year 2022, all employers assigned an assessment rate under subsections (d) or (e) of this section shall have the same rate as established by the Secretary of Labor for the calendar year 2020.
(l) Notwithstanding any other provisions in this section, for calendar year 2023, effective January 1, 2023, the average employer assessment rate, the average industry assessment rate, and the average construction industry assessment rate shall each be 1%.
41 Del. Laws, c. 258, § ?7; 43 Del. Laws, c. 280, § ?12; 43 Del. Laws, c. 282, § ?3; 19 Del. C. 1953, § ?3348; 53 Del Laws, c. 79,, § ?1; 63 Del. Laws, c. 76, § ?9; 63 Del. Laws, c. 192, § ?8; 64 Del Laws, c. 427,, § ?4; 65 Del. Laws, c. 513, § ?2; 66 Del. Laws, c. 74, § ?1; 66 Del. Laws, c. 115, § ?1; 70 Del. Laws, c. 186, § ?1; 73 Del. Laws, c. 303, §§ ?1-7; 83 Del. Laws, c. 2, § 2; 83 Del. Laws, c. 268, § 2; 84 Del. Laws, c. 2, § 2;