Delaware Code Title 19 Sec. 3349 – General limitations on reduction of new employer rate
(a) For the purpose of this section:
(1) “Computation date” means October 1 of any year.
(2) “Experience year” means the 4 consecutive calendar quarter periods beginning on July 1 of any year and ending on June 30 of the following year.
(3) “Rated employer” means an employer who has met the requirements of subsection (b), (c) or (d) of this section.
Terms Used In Delaware Code Title 19 Sec. 3349
- Calendar quarter: means the period of 3 consecutive calendar months ending on March 31, June 30, September 30 or December 31, excluding, however, any calendar quarter or portion thereof which occurs prior to January 1, 1938, or the equivalent thereof as the Department may by regulation prescribe. See Delaware Code Title 19 Sec. 3302
- 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
- Employment: means :
(A) Any service performed prior to January 1, 1978, which was employment as defined in this paragraph prior to such date and, subject to the other provisions of this paragraph, service performed after December 31, 1977, including service in interstate commerce, by
(i) Any officer of a corporation after December 31, 1995. 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) Prior to January 1, 1980, no employer’s rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 4 experience years.
(c) After December 31, 1979, no employer’s rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 3 experience years.
(d) After July 1, 1986, no employer’s rate shall be reduced below the new employer rate for any calendar year unless and until the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date.
41 Del. Laws, c. 258, § ?7; 43 Del. Laws, c. 280, § ?12; 44 Del. Laws, c. 207, § ?7; 19 Del. C. 1953, § ?3349; 50 Del. Laws, c. 115, § ?7; 52 Del. Laws, c. 18, §§ ?2, 3; 53 Del. Laws, c. 32, § ?3; 62 Del. Laws, c. 163, §§ ?2, 3; 63 Del. Laws, c. 192, §§ ?9, 10; 65 Del. Laws, c. 513, § ?1; 66 Del. Laws, c. 74, §§ ?2-4; 70 Del. Laws, c. 186, § ?1;