(a) In addition to all other assessments due under this chapter if, in any calendar year, the Department has an outstanding balance of interest accrued on advances from the federal government for the payment of benefits, or is projected to have an outstanding balance of accruing interest, such interest cost shall be assessed against each employer subject to experience rating. This assessment shall not apply to any governmental entity or instrumentality nor to those nonprofit organizations that are reimbursable.

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Terms Used In Delaware Code Title 19 Sec. 3391

  • Assessments: means the money payments to the State Unemployment Compensation Fund required by this chapter. See Delaware Code Title 19 Sec. 3302
  • Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. 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

  • Fund: means the Unemployment Compensation Fund established by this title to which all assessments required and from which all benefits provided under this chapter shall be paid. 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) The assessment shall be at a rate determined by dividing the interest described in subsection (a) of this section by 95 percent of the total taxable wages paid by all Delaware employers in the preceding calendar year. The percent resulting from this calculation shall contain 4 significant figures. Each employer’s assessment shall be the product obtained by multiplying such employer’s total taxable wages for the preceding calendar year by the rate specified in this subsection.

(c) Each employer shall be notified of the amount due under this section by June 30 of each year and such amount shall be considered delinquent 30 days thereafter. Interest shall accrue on all unpaid assessments under this section at the same rate as on regular assessments as prescribed in § 3357 of this title and shall be collectible in the same manner. The assessment shall not affect the computation of regular assessments under this chapter.

(d) All amounts collected under this section shall be deposited in the Special Administration Fund of the Department of Labor.

64 Del. Laws, c. 158, § ?8;