Title 19, Labor

§ 3305. Termination of chapter upon amendment, repeal or declaration of unconstitutionality of federal Social Security Act; disposition of moneys. This chapter is enacted as part of a national plan of social security in conformity to the federal Social Security Act [42 U.S.C. § 3…

§ 3306. Reservation of power to amend or repeal chapter. The General Assembly reserves the right to amend or repeal all or any part of this chapter at any time, and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges or …

§ 3307. Required employee background checks [Repealed].81 Del. Laws, c. 311, § 1; 84 Del. Laws, c. 63, § 1; repealed by 85 Del. Laws, c. 33, § 2, effective June 24, 2025.;

§ 3311. Extent of benefits; liability of State or Department. Benefits shall be due and payable under this chapter only to the extent provided in this chapter and to the extent that moneys are available therefor to the credit of the Unemployment Compensation Fund and neither the …

§ 3312. Benefit payments under regulations of Department. All benefits shall be paid through employment offices, in accordance with such regulations as the Department prescribes.41 Del. Laws, c. 258, § 3; 45 Del. Laws, c. 267, § 5; 19 Del. C. 1953, § 3312; 57 Del. Laws, c. 669, §…

§ 3313. Wages defined; weekly benefit amount; total annual amount of benefits; child support obligations. (a) As used in this section “wages” means wages for employment by employers for benefit purposes with respect to any benefit year only if such benefit year begins subsequent …

§ 3314. Disqualification for benefits. An individual shall be disqualified for benefits: (1) For the week in which the individual left work voluntarily without good cause attributable to such work and for each week thereafter until the individual has been employed in each of 4 su…

§ 3315. Eligibility for benefits. An unemployed individual shall be eligible to receive benefits with respect to any week only if the Department finds that the individual: (1) Has registered for work at and thereafter continued to report at an employment office in accordance with…

§ 3316. Seasonal employment; benefit requirements. (a) In the case of a claimant whose base period earnings represent 75% or more earnings received for seasonal employment, benefits shall be payable in any benefit year in any given calendar month only if the claimant had been emp…

§ 3317. Filing of claim for benefit; regulations of Department; posting [For application of this section, see 79 Del. Laws, c. 82, § 2]. (a) Claims for benefits shall be made in accordance with such regulations as the Department prescribes. Each employer shall post and maintain p…

§ 3318. Decision on claim by deputy; notice; appeal. (a) If the last employer timely files a completed separation notice in accordance with § 3317 of this title and the employer’s statement on the separation notice does raise a potentially disqualifying issue as to the reason for…

§ 3319. Appointment, organization, disqualification and compensation of appeal tribunals. To hear and decide disputed claims, protests under § 3368(e) of this title, disputed overpayments and overpayment waivers under § 3325 of this title, and hearings under § 3369 of this title,…

§ 3320. Review. (a) The Unemployment Insurance Appeal Board [UIAB] may on its own motion, affirm, modify, or reverse any decision of an appeal tribunal on the basis of the evidence previously submitted to the appeal tribunal or it may permit any of the parties to such decision to…

§ 3321. Procedure on review; record of proceedings. (a) The manner in which disputed claims shall be presented and the conduct of hearings and appeals shall be in accordance with regulations prescribed by the Unemployment Insurance Appeal Board for determining the rights of the p…

§ 3322. Finality of Board’s decision; duty to exhaust administrative remedies; position of Department in judicial review. (a) Any decision of the Unemployment Insurance Appeal Board shall become final 15 days after the date of mailing or other delivery thereof, and judicial revie…

§ 3323. Judicial review; procedure. (a) Within 10 days after the decision of the Unemployment Insurance Appeal Board has become final, any party aggrieved thereby may secure judicial review thereof by commencing an action in the Superior Court in the county in which the claimant …

§ 3324. Witness fees. Witnesses subpoenaed pursuant to this subchapter shall be allowed fees at a rate fixed by the Unemployment Insurance Appeal Board. Such fees shall be a part of the expense of administering this chapter.41 Del. Laws, c. 258, § 6; 19 Del. C. 1953, § 3324; 57 D…

§ 3325. Recoupment of overpayments of benefits [For application of this section, see 84 Del. Laws, c. 212, § 4]. (a) If it is finally determined that an individual received benefits under this chapter for which the individual was not entitled, the individual shall repay, in cash,…

§ 3326. Extended benefits. (a) As used in this section, unless the context clearly requires otherwise: (1) “Extended benefit period” means a period which: a. Begins with the third week after the first week for which there is a state “on” indicator, and b. Ends with either of the …

§ 3327. Employment by a temporary help firm. (a) For the purposes of this section, “temporary help firm” means a firm that hires its own employees and assigns them to clients to support or supplement the client’s work force in work situations such as employee absences, temporary …

§ 3328. Self-Employment Assistance Program. (a) As used in this section: (1) “Self-employment assistance activities” means activities (including entrepreneurial training, business counseling and technical assistance) approved by the Secretary of Labor or the Secretary’s designee …

§ 3329. Voluntary withholding of federal income tax from benefits. (a) An individual filing a new claim for unemployment insurance benefits shall, at the time of filing such claim, be advised that: (1) Unemployment insurance benefits are subject to federal, state and local income…

§ 3341. Period of employer’s coverage. Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year.41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3341;

§ 3342. Termination of employer’s coverage. Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a …

§ 3343. Election of employer to be covered by this chapter. (a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written…

§ 3344. Determination of liability of employer for assessments; administrative and judicial review; time limits. (a) The Department may delegate to a suitable employee of the Department the power to make preliminary determinations on all questions relating to the liability of emp…

§ 3345. Payment of employer’s assessments. (a) For calendar years prior to 2027, assessments shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter, with respect to wages for employment. For calendar years 2027 and…

§ 3346. Deductibility of employer’s assessments from employee’s wages. Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the wages of individuals in such employer’s employ.41 Del. Laws, c. 258, § 7; 43 Del. Law…

§ 3347. Fractions of a cent. In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent.41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3347; 53 …

§ 3348. Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment. (a) For calendar years prior to 2025, on or before December 31 of each year, the Secretary of Labor shall est…

§ 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 …

§ 3350. Variations from new employer rate (prior to 2027). (a) This section applies only to the assignment of assessment rates for assessment rate years prior to 2027. The assignment of assessment rates for assessment rate year 2027 and each assessment rate year thereafter shall …

§ 3350A. Variations from new employer; computation of earned rate of assessments (2027 and after). (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 …

§ 3350B. Operations and technology assessment rate. (a) Notwithstanding any other provisions in this chapter, for any assessment rate year beginning January 1, 2024, and thereafter, in addition to all other payments to the Department due under this title, each rated employer shal…

§ 3350C. Determination of schedule in effect for an assessment rate year. (a) For purposes of this section: (1) “Average high cost multiple” for an assessment rate year means the reserve ratio divided by the average high cost rate. (2) “Average high cost rate” for an assessment r…

§ 3350D. Benefit ratio assessment rate. (a) For purposes of this section “benefit ratio calculation period” means the 12 consecutive calendar quarters ending on June 30 of the calendar year prior to the assessment rate year. (b) One time each assessment rate year, no later than D…

§ 3350E. Industry assessment rate. (a) For purposes of this section: (1) “Industry assessment rate level” means the level on the ranked list that corresponds to all NAICS Codes with the same percent of benefit charges, as calculated in subsection (c) of this section. (2) “Industr…

§ 3350F. Employer size assessment rate. (a) Beginning in 2026, no later than December 31, the Department shall calculate the amount of the employer size assessment rate to be assigned to each rated employer for the following assessment rate year, as set forth in this section. (b)…

§ 3351. Assessment rates after termination of employer’s military service. If the Department finds that an employer’s business is closed solely because of the entrance of 1 or more of the owners, officers, partners or the majority stockholder into the armed forces of the United S…

§ 3352. Joint accounts of employers. The Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and…

§ 3353. Transfers of experience and assignment of rates. Notwithstanding any other provision of law, the following shall apply regarding transfers of experience and assignment of rates: (1) If an employer transfers its trade or business, or a portion thereof, to another employer …

§ 3354. Notice of determination of rate of assessments; administrative and judicial review; time limits. (a) The Department shall promptly notify each employer of the employer’s rate of assessments as determined for any calendar year pursuant to this subchapter. (b) Such determin…

§ 3355. Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages and benefit charges charged to their experience merit rating accounts (relief from charges). (a) The Department shall provide quarterly notif…

§ 3356. Effect of amendment of Federal Unemployment Tax Act. If the Federal Unemployment Tax Act [26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now…

§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments. Assessments and reimbursement payments in lieu of assessments which remain unpaid on the date they are due and payable, as prescribed by the Department, shall bear interest, at a rate dete…

§ 3358. Civil actions for collection of assessments and interest. If, after due notice, any employer defaults in any payment of assessments or interest thereon, the amount due may be collected by civil action in the name of the Department. The employer adjudged in default shall p…