Delaware Code Title 19 Sec. 3364 – Compromise of claims
The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that:
(1) The employer is unable to make payment in full of assessments, interest, and penalties imposed under this chapter; or
(2) That it would be inequitable to require the payment in full of assessments, interest, and penalties by the employer; and
(3) That the employer has acted in good faith.
Terms Used In Delaware Code Title 19 Sec. 3364
- Assessments: means the money payments to the State Unemployment Compensation Fund required by this chapter. See Delaware Code Title 19 Sec. 3302
- Department: means the Department of Labor. 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
The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt.
41 Del. Laws, c. 258, § ?14; 43 Del. Laws, c. 280, § ?20; 19 Del. C. 1953, § ?3364; 53 Del. Laws, c. 79, § ?1; 57 Del. Laws, c. 669, § ?5B; 69 Del. Laws, c. 274, § ?1;