Unemployment Insurance Employer Handbook http://ui.delawareworks.com/ Updated January 2018
| Unemployment Insurance Employer Handbook http://ui.delawareworks.com/ Updated January 2018 |
| State of Delaware Department of Labor Division of Unemployment Insurance This "Unemployment Insurance Handbook for Employers" is designed to serve as your guide to Delaware's unemployment insurance system. Changes at both the state and federal level continue to occur in this important, but often complex area of the law. As an essential component in the unemployment insurance system, it is important that the employer community be aware of statutory, regulatory, and procedural requirements and of any changes to those requirements. Use of the Handbook as a ready reference guide will give you a better understanding of the Delaware Unemployment Compensation Law and make compliance with it easier. This Handbook contains a synopsis of Delaware’s unemployment insurance statutes and regulations that may be of interest to employers doing business here. If questions arise as to any perceived inconsistencies between the language in this Handbook and the state laws from which it was derived, the latter language controls the determination of its meaning. |
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TABLE OF CONTENTS
I. Introduction to Unemployment Insurance 1
II. Top 5 Things an Employer Should Know 2
- Timely Report the Reason a Former Employee is Unemployed
- Accurately Report the Reason a Former Employee is Unemployed
- Respond Timely to National Directory of New Hires “Hit” Letters and Benefit Cross Match Letters
- Attend Appeal Hearings
- File Your Quarterly Tax Reports and Pay Your Taxes On Time
III. Employer Participation in the Control of Unemployment Insurance Costs 3
- General Overview
- What the Employer Can Do to Avoid Costly Mistakes
- Discharge for “Just Cause” Connected with the Work
- Voluntary Quit
- Participate in our SIDES or SIDES E-Response Program
IV. Employment 5
- Definitions
- Exclusions from the Definition of Employment
V. Employer Liability 7
- Liable Employer under the Federal Unemployment Tax Act (FUTA)
- Methods of Payment
VI. Obligations and Responsibilities of Liable Employers 8
- Employer Account Number
- Maintenance of Records and Filing of Reports
- Display of Poster
- Quarterly Assessment Reports and Payments
- Reimbursable Employers
- Failure to Pay Assessments
- Furnishing Information for Determination of Benefit Claims
VII. Tax Liability 10
VIII. Experience Rating 11
- Terms
- Determination of Benefit Wage Charges, Rehire Credits and Tax Rates
- A Hypothetical Calculation
- Rehire Credit
- Transfer of Experience Rating
- Joint Accounts of Employers
- Notification of Assessment Rate
- FUTA Tax
- Training Tax
IX. The Reimbursement Option for Special Entities 15
- Charging of Benefits under the Reimbursement Option
- Benefit Charge Determination
- Group Accounts
- Termination of the Reimbursement Option
- Contribution Method for Government Entities or Instrumentalities
X. Claims and Benefits 17
- The Basic Programs
- Filing for Benefits
XI. The Appeals Process 20
XII. Explanation of Unemployment Insurance Forms 22
- Form UC-1: Report to Determine Liability and, if liable, Application for Employer Account Number
- Forms UC-8, UC-8A, UC-8C and Payment Coupon: Employers Quarterly Report Forms
- Form UI-QPR2:Quarterly Payroll Report for Reimbursable Employers
- Delaware Employment Training Fund
- Forms BW-119 and UC-119C: Notice of Claim for Benefits and Request for Separation Information
- Form UC-12: Notice of Benefit Wages Charged to Employer’s Merit Rating Account
- Form UC-400: Application for Rehire Credit
- Form UC-401: Statement of Benefit Wage Credits for Rehire
- Form UC-409RC” Statement of Benefit Wage Credits for Rehire Denial
- Form UC-301: Notice of Hearing (Intrastate)
XIII. State Experience Factor Tables 33
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I. INTRODUCTION TO UNEMPLOYMENT INSURANCE
The Unemployment Insurance Program established by the Social Security Act of 1935, arose
from the need to provide workers with funds for non-deferrable expenses while between jobs.
Unemployment insurance is not welfare. Benefits are paid as a matter of right, without regard to need,
to eligible claimants who meet the eligibility conditions fixed by law. To qualify, workers must have
earned sufficient base period wages from covered employers, have become unemployed through no
fault of their own and be able to work, available for work and actively seeking work.
The unemployment insurance benefits paid to eligible individuals come from a trust fund of
accumulated tax assessments paid by employers who are subject to Delaware’s quarterly payroll tax on
wages paid to each employee during the year. Workers do not pay any part of the Delaware tax, and
employers can make no payroll deductions for this purpose. Assessed employers can receive a credit
up to 5.4% toward the 6.0% federal unemployment tax. The amount of credit an employer receives is
determined by reference to the amount of state unemployment insurance assessments they have paid
under an approved state unemployment insurance law. The federal government then returns part of
these monies collected from the federal unemployment tax to the states to pay the cost of
unemployment insurance program administration. The rest of the money goes to pay the cost of
administration of the unemployment insurance program at the federal level.
The unemployment insurance program helps to stabilize the economy by: allowing wage
earners to continue spending for necessities when they lose their jobs; maintaining an available, skilled
labor force; and encouraging employers to prudently manage their human resources.
1 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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II. TOP 5 THINGS AN EMPLOYER SHOULD KNOW…
ABOUT THE UNEMPLOYMENT INSURANCE SYSTEM
Timely Report the Reason A Former Employee is
The business Unemployed.
You must provide the Division of Unemployment
community is an
Insurance the reason a former employee is unemployed
important partner and
within 7 calendar days from the date on the separation
stakeholder in the notice the division will send to you when a claim for
unemployment unemployment insurance benefits is filed. Failure to
insurance program. provide separation information within the required time
frame will result in a forfeiture of all rights to contest the
claim, including charges to your unemployment
The Division of
insurance tax account.
Unemployment
Insurance values this Accurately Report the Reason a Former Employee Is
partnership and strives Unemployed.
to work with employers To assist the Division of Unemployment Insurance make
determinations of eligiblity regarding the receipt of
to ensure
unemployment insurance benefits, you must provide
unemployment
accurate and detailed information regarding the reason a
insurance taxes are former employee is unemployed.
maintained at the lowest
possible level and that Respond Timely to National Directory of New Hires
unemployment “Hit” Letters and Benefit Cross Match Letters.
To insure that individuals who are earning wages do not
insurance benefits are
collect unemployment insurance benefits at the same
paid only to those
time, you need to provide information promptly to the
individuals who are Division of Unemployment Insurance when you receive a
unemployed through no National Directory of New Hires “hit” letter or a Benefits
fault of their own. Cross Match letter. The wage information you provide will
assist the division by preventing the payment of benefits
to individuals who are not entitled to them.
Please keep these top
five key items in mind
Attend Appeal Hearings.
when dealing with If you appeal a determination awarding unemployment
unemployment insurance benefits to a former employee, you must
insurance program attend the appeal hearing. Failure to appear at the
matters. hearing, in most cases, will result in the award of benefits
being affirmed.
If you need additional
File Your Quarterly Tax Reports and Pay Your Taxes
information, please call On Time.
(302) 761-8482. You must file your quarterly tax reports and pay your
unemployment insurance taxes on time. Your failure to
We’re here to help. do so will result in the assessment of penalty and interest
against you and, depending on your tax rate, the
assessment of the delinquent tax rate instead of your
experience-based tax rate.
2 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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III. EMPLOYER PARTICIPATION IN THE CONTROL OF
UNEMPLOYMENT INSURANCE COSTS
General Overview
We depend on you, the employer, to supply us with information necessary to process claims accurately
and efficiently. You can aid us greatly by maintaining the required employee records in the format in which they
will be used by the Delaware Division of Unemployment Insurance (“Division”). Guidelines on the proper
method of record keeping are provided in this Handbook.
It is your responsibility to provide prompt and accurate information to insure that only those claimants
meeting the necessary eligibility requirements will receive benefits. This action will prevent unwarranted charges
against your account. In addition, unless you offer testimony at an appeals hearing, there is only the employee's
account of the basis for separation to guide the Appeals Referee or the Unemployment Insurance Appeal Board
in making a determination.
You can make this process more efficient by documenting employee actions which led to termination for
cause and by having the employee sign those documents. Remember, in the case of a firing, the burden of
proof is on the employer to show that it was for just cause.
You should also state clearly in writing the policies of your business regarding acceptable employee
behavior and give each employee a copy of those policies on their first day of work to avoid misunderstandings.
You can help control costs by notifying the appropriate local unemployment insurance office
immediately when you think an individual doesn't qualify for benefits, e.g., you have offered suitable
reemployment which is refused.
Always keep in mind that the source of funds for the payment of unemployment insurance benefits
provided to employees is your tax dollars!
What the Employer Can Do to Avoid Costly Mistakes
One way to protect your rights is to maintain proper records on all employees and to document any
violation of rules and regulations. For example:
1. All employees should be made aware of company rules and regulations. It is best to give them a written
copy of these rules and ask them to sign a copy to be placed in their personnel file. The employee
should be warned that the disregard of company rules could result in disciplinary actions up to and
including discharge.
2. Unless the violation of a company rule or regulation is so egregious as to justify the employee’s
immediate discharge, a warning should be given and the employee allowed to continue work.
3 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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a. Verbal and Written Warnings.
1) When a supervisor criticizes an employee about any phase of work which is unsatisfactory,
documentation of the verbal warning should be made for the personnel file.
2) If the employee has disobeyed one of the specified company rules, a written warning should be
issued:
• The offense should be listed along with the observer's remarks about the incident.
• The employee should be given space to state his version of the incident.
• The employee should be asked to sign the form, if only to acknowledge that he has been
warned, whether or not he agrees with the warnings.
b. If a written warning notice is required by a union contract, a copy should be sent to the union, via
certified mail, with a return receipt requested. The employee should be provided a copy as
required.
Discharge for "Just Cause" Connected with the Work
1. Be certain employees to be discharged are aware of the company rule which was broken.
2. Be certain that the employee was warned that his actions might result in discharge.
3. After several warnings or suspension, document the reason for the discharge. If possible, the employee
should sign a form acknowledging the reasons for discharge.
4. Indicate on the "Separation Notice" (Forms BW-119/UC-119C) as specifically as possible, the reason for
discharge.
5. If an employee is guilty of a willful or wanton disregard of the last employer's interest, deliberate
violation of the employer's rules, disregard of the standards of behavior which an employer has the right
to expect, or gross negligence in the performance of duties, and is discharged, this termination of
employment may be considered for "just cause connected with the work" and result in a disqualification
for benefits.
The key words are "willful" and "wanton". Legal precedents have held that, "Misconduct”, as the term is
used in the unemployment compensation statutes means more than mere inefficiency, unsatisfactory
conduct or failure of performance as a result of inability, incapacity, inadvertence in isolated instances,
or good faith errors of judgement."
Voluntary Quit
An individual will be disqualified for benefits after leaving work voluntarily without good cause
attributable to such work. The burden of proof for a voluntary quit is on the employee to show "good cause"
attributable to such work for voluntarily ending the employment relationship.
Participate in our SIDES or SIDES E-Response Program
Both SIDES (State Information Data Exchange System) and SIDES E-Response are designed to meet
the unique needs of businesses large and small that use computers. For employers with a limited number of UI
claims, the SIDES E-Response website provides an easy and efficient way to respond to information requests
4 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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from state unemployment insurance agencies. For employers and third party administrators (TPAs) that handle
a large volume of unemployment insurance claim information requests, SIDES provides an automated,
computer-to-computer interface between an employer’s or a TPA's IT system and the Division’s network.
Once enrolled in this program, your business will receive electronic notification when an employee
separates from your business. You can respond more quickly and accurately with details regarding the issues
that caused the separation which will assist the Division in determining whether or not a claimant is eligible for
benefits.
This address will direct you to the new online employer portal. After you log on, there is a tab you can
select to register for SIDES notices.
Questions regarding this program can be sent to: dol_dui_sides@state.de.us.
IV. EMPLOYMENT
Definitions
"Employing unit", for unemployment insurance purposes, means any individual, partnership,
corporation, or any other type of organization, that has in its employ one or more individuals performing services
within this state. "Employing unit" also means any governmental entity which has in its employ individuals
performing services in this state.
A “common paymaster” is not recognized as an employer and may not pay assessments with respect to
wages for another employing unit.
An “employee leasing company,” a “professional employment organization (PEO)” or any other similar
entity shall not be considered to be the employer of any leased employees. The services performed by leased
employees shall be considered to be services performed for the “employer client company” of the “employee
leasing company”, “professional employment organization (PEO)” or any similar entity and the “employer client
company” shall be considered to be the employer of its leased employees. An “employer client company” shall
be responsible for reporting the gross wages of its leased employees to the Division on Form UC-8A (Quarterly
Payroll Report) and for paying any assessments due on the taxable wages of its leased employees to the
Division as reported on Form UC-8 (Quarterly Tax Report).
5 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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"Employment," for the purpose of unemployment insurance coverage, is defined as any service, unless
specifically excluded, performed by an individual for remuneration under a contract of hire, whether the contract
is written or oral, express or implied.
"Employment" also includes:
1. Service performed by an individual in the employ of this State or its local governments.
2. Service performed by an individual employed by a religious, charitable, educational or other
organization, if the organization had four or more individuals in employment for some portion of a day in
each of 20 different weeks, whether or not the weeks were consecutive. An exception to this provision
would be church related schools.
3. Services performed by officers of closely-held corporations on or after January 1, 1996 are
considered covered employment and the wages earned by these corporate officers are subject
to unemployment insurance tax.
Exclusions from the Definition of Employment
“Employment” for the purpose of unemployment insurance coverage does not apply to services
performed:
1. In the employ of a church (except as specified at 2 above);
2. By a minister of a church in the exercise of his ministry;
3. By an elected official in the exercise of his duties;
4. By a member of a legislative body or member of the judiciary;
5. By a member of the state Army National Guard or state Air National Guard;
6. By an employee serving on a temporary basis in case of an emergency;
7. By an insurance agent or real estate agent if such service is performed for remuneration solely by way
of commission. (However, employer paid fringe benefits such as health, life, or disability insurance are
non-commission forms of remuneration that bring the service of a commission-based insurance agent or
real estate agent under the definition of covered employment);
8. By an individual in the employ of a son, daughter or spouse, and service performed by a child under the
age of 18 in the employ of his father or mother. (However, if the individual is employed by a corporation
run by a son, daughter or spouse, it is considered employment);
9. In the employ of a nonprofit organization operated exclusively for religious, charitable, scientific, testing
for public safety, literary or educational purposes, or for the prevention of cruelty to animals or children,
or for any political campaign on behalf of a candidate for public office (except as specified above in
Section IV- Definitions of “Employment” at #2 above);
10. In the employ of a school, college or university, if such service is performed by a student who is enrolled
and is regularly attending classes at such institutions;
11. By the principal of a proprietorship or the partners in a partnership; and
12. By a “direct seller” as defined in Section 3508 of the Internal Revenue Code.
6 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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V. EMPLOYER LIABILITY
Liable Employers under the Federal Unemployment Tax Act (FUTA)
Agriculture Employers are liable for taxes with respect to any calendar year if:
1. they pay cash remuneration of $20,000 or more in any calendar quarter in either the current or the
preceding calendar year; or
2. they employ 10 or more individuals engaged in agricultural labor for some portion of a day in each of 20
different calendar weeks, whether or not such days were consecutive, in either the current or the preceding
calendar year.
Employers of Domestic or Household Workers, including domestic service in a private local college
club, or local chapter of a college fraternity or sorority, are liable with respect to any calendar year if the
employer pays cash remuneration of $1,000 or more in the current calendar year or the preceding calendar
year. For example:
• Wages paid in 2015 of $1,100 and wages paid in 2016 of $900 – Employer would be liable for years
2015 and 2016.
• Wages paid in 2015 of $1,100 and, wages paid in 2016 of $900, wages paid in 2017 of $500 –
Employer would be liable for years 2015 and 2016 but not 2017
Governmental Entities and Nonprofit Organizations are not liable under FUTA, but may be covered
by state law.
All Other Employers are liable with respect to any calendar year if they:
1. pay wages of $1,500 or more during any calendar quarter in the current or preceding calendar year, or
2. employ at least one person 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.
Methods of Payment
Liable employers under Delaware’s unemployment insurance law fall into two categories, contributing or
reimbursing, depending on the method of payment they choose to satisfy their unemployment insurance tax
liability.
Generally, most employers are required to pay unemployment insurance assessments; however,
nonprofit organizations and government entities may elect to reimburse the Delaware Unemployment Insurance
Trust Fund for all benefits paid to their former employees on a dollar for dollar basis. This option is described in
Section IX – The Reimbursement Option for Special Entities.
7 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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VI. OBLIGATIONS AND RESPONSIBILITIES OF LIABLE
EMPLOYERS
Employer Account Number
Each employer is assigned an employer account number by the Division upon its receipt of a Form UC-
1 (Report to Determine Liability) that establishes liability under the unemployment compensation law. This six
digit account number (XXXXX-X) must then always appear on correspondence and forms submitted by the
employer to the Division.
Employers who submit reports with “Applied For” in the account number field will have all reports and
payments returned to them.
Maintenance of Records and Filing of Reports
Delaware law requires that every employer maintain certain records for workers employed in Delaware.
These records must be maintained for a period of four consecutive calendar years and are subject to inspection
by the Division. For questions about maintaining specific records, contact the Division at (302)761-8484.
Any employer legally required to file specified reports with the Division who fails to do so within five days
of the date such reports are due, is subject to a fine of $17.25.
The records must show at a minimum for each employee:
1. name and social security number;
2. gross and taxable wages for each payroll period; and
3. all other payments made to the employee including holiday pay, bonuses, board and lodging, tips and
dismissal pay.
Display of Poster
Each liable employer (except household employers) must display the poster, Notice of Coverage (Form
UC-6), with the employer’s name printed on it in a place customarily frequented by employees. This poster is
furnished by the Division after liability is established and informs employees that employment is covered under
Delaware’s unemployment insurance law.
Household employers must provide each employee with a facsimile of the poster with the employer’s
name printed on it. The Division furnishes a smaller version of the full-size poster after liability is established
that informs employees their employment is covered.
8 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Quarterly Assessment Reports and Payments
All liable employers are required to submit for each calendar quarter, a summary assessment and
payroll report with the amount of tax due. A quarterly report must be submitted even if the employer has had no
payroll in the quarter and whether or not any assessment is payable. The form for reporting (Form UC-8,
Employer's Summary Assessment Report) is mailed to registered employers at least 30 days in advance of the
due date. Thus, it is the employer’s responsibility to notify the Division if the form is not received and an alleged
failure to receive the form will not excuse the requirement to file by the due date unless a request for an
extension is approved by the Division before the due date expires. If the employer fails to file a quarterly
report, or if the report is incorrect or insufficient and is not filed within 30 days after the date on which the
assessment report was due, the Division may make an estimate of the liability of that employer based on any
information which the Division may have or obtain and may make demand upon the employing unit for payment.
Written notice will be given to the employer of the Division’s determination which may be appealed within 15
days after the mailing of the notice. However, appealing a determination does not suspend the employer’s
obligation to file a report for the quarter(s) in question. In addition, assessments which remain unpaid on the
date they are due and payable shall bear interest at the rate of 1.5% per month until past due assessments,
penalties, and accrued interest are received by the Division.
Effective April 2015 employers may register for the Division’s online employer assessment portal. This
portal allows employers to file quarterly wage reports, submit adjustment applications, update employer
information and pay outstanding taxes. Tax payments must be made by automated clearing house. No credit
or debit card payments will be accepted. At this time, the portal is not available for use by bulk filers or
reimbursable employers.
Employers may also register for SIDES using this portal. See page 5 of the Handbook for additional
information regarding that program.
Any employer who has any outstanding tax reports, assessments, penalties, or interest as of September
30 of any calendar year will be subject to a delinquent assessment rate effective January 1 of the subsequent
calendar year. Currently the delinquent rate is 6.5%.
9 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Reimbursable Employers
Following the end of each month, nonprofit organizations and governmental entities electing benefit
reimbursement will be billed for the amount due. The monthly statement of the amount due will represent the
total amount of benefit payments charged to the employer's account in that month. Payment is due within 30
days of the mailing date, after which time an interest charge of 1.5% per month will be assessed from the due
date until the date of payment.
Failure to Pay Assessments
Failure to pay assessments when due or to reimburse for benefits paid, subjects the employer to
possible civil or criminal legal actions.
Furnishing Information for Determination of Benefit Claims
When a claimant applies for unemployment insurance, each employer for whom the claimant worked in
the first four of the last five completed calendar quarters, as well as the last employer, is required to furnish
information on the reason for separation. To help facilitate the Division’s prompt determination of the claim, the
information must be returned to the Division within 7 days of the date contained on the "Separation Notice" (See
Section XIII – Explanation of Unemployment Insurance Forms, Forms BW-119/UC-119C).
With the separation information supplied by the last employer, the Division determines whether or not
the claimant is eligible for benefits. With separation information supplied by the base period employer(s), the
Division determines whether benefit wage charges should be made to the merit rating account of the employer.
Employers should exercise extreme care to complete the form correctly so that their accounts are not improperly
charged. If the form is not returned within the time specified by law, the employer is barred from claiming
subsequently that a benefit wage charge should not be made with regard to the separation or that the worker to
whom such notice applied should be disqualified. This bar applies whether or not an employer is represented
by a third party administrator.
VII. TAX LIABILITY
The unemployment insurance tax you pay depends on the size of your taxable payroll and the rate of
your tax. The taxable wage base, or the amount of "wages" for each covered employee on which unemployment
insurance assessments must be paid, is determined by the Delaware legislature in accordance with a federally
determined minimum. The taxable wage base in 2018 is $16,500.00.
"Wages" is defined as all remuneration for personal services including commissions, bonuses
(excluding any attendance bonus paid during or incident to any period of unemployment), dismissal payments,
holiday pay, and the cash value of all remuneration in any medium other than cash. “Wages” also include the
employee’s contribution to a retirement or cafeteria plan. This includes, but is not limited to, Section 401(K) and
Section 125 plans.
10 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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New employers, except those in North American Industry Classification System (NAICS) categories
236, 237 and 238, are taxed at the average employer assessment rate of all Delaware employers. The average
employer assessment rate is determined by multiplying the total taxable wages paid by each employer,
regardless of 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 by the total of taxable wages paid by all employers during the 12 consecutive months ending June
30.
New employers in NAICS categories 236, 237 and 238 (construction industry) are taxed at the average
industry assessment rate in that employer's particular NAICS category or the average construction assessment
rate of NAICS categories 236, 237 and 238 whichever is greater.
No employer's rate can be less than the assigned new employer rate for any calendar year until there has
been employment in each of the two consecutive experience years (an experience year is the four consecutive
calendar quarters beginning on July 1 of any year and ending on June 30 of the following year) immediately
preceding the computation date of the employer's assessment rate for that year.
VIII.EXPERIENCE RATING
Terms
Before explaining how to determine the tax rates of employers who qualify for an earned assessment
rate, it will be necessary to become familiar with several terms:
1. Experience Year - the four consecutive calendar quarters from July 1 of any year to June 30 of the next
year.
2. Benefit Wage Ratio - the fraction calculated by dividing the total benefit wages minus rehire credits, for
the three most recent experience years by an employer's total payroll subject to assessments for the
same three experience years, as shown on an employer’s quarterly assessment reports that is then
translated into a percentage.
3. Computation Date - This is the date on which the Division determines if the employer is eligible to be
considered a rated employer or is considered to be a new employer.
4. Maximum Benefit Amount - total amount of benefits to which the claimant may be entitled.
st th
5. Calendar Quarter - one of the four three-month periods in a year which ends March 31 , June 30 ,
th st
September 30 , or December 31 .
6. Taxable Wage Base - the wages, subject to unemployment insurance tax, paid to covered employees
in any calendar year.
7. Base Period - The first four of the last five completed calendar quarters prior to a claim for
unemployment benefits.
8. Employee's Benefit Wages - wages earned by an employee during the base period.
9. Employer's Benefit Wages - the total of all employee benefit wages paid by an employer during any
experience year.
10. Rehire Credit - a reduction in an employer's benefit wage charges resulting from the rehire of an
11 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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employee during a claim benefit year before more than 75% of the total benefits to which such
employee was entitled to receive have been paid.
11. State Experience Factor - total benefits paid from the Delaware Unemployment Insurance Trust Fund
during the last three experience years, divided by the total benefit wages of all employers for the same
three years.
12. Basic Assessment Rate - an employer's tax rate for any calendar year is determined on the basis of its
th
benefit wage ratio as of June 30 of the preceding calendar year.
Determination of Benefit Wage Charges and Tax Rates
If there is more than one liable assessed employer in a claimant's base period, each base period
employer will be charged the amount of benefit wages paid to the claimant by that employer during the claim
base period. Each base period employer will be liable to receive a maximum benefit wage charge up to the
taxable wage base. If a base period employer, who is not the last employer, has paid for part-time employment
during the base period and continues to give the employee employment to the same extent while the individual
is receiving benefits as was given during the base period, no benefit wages will be charged to the part-time
employer. Employers will also not be charged if they can prove to the satisfaction of the Division that the
employee was terminated for "just cause" or left voluntarily without good cause attributed to such work.
Employers will be notified quarterly on Form UC-12 (Notice of Benefit Wages Charged to
Employer's Merit Rating Account) of any benefit wages charged to their accounts or relief from any
benefit wages previously charged.
NOTE: Assessments payable by employers cannot be made from deductions from the wages of
employees.
A Hypothetical Calculation
Here is a hypothetical calculation of an employer's benefit wage ratio:
If the wage records looked like this:
Taxable Benefit Adj. Benefit
Experience Rehire
Wages Wages Wages
Year Credit
Reported Charged Charged
2015 $65,601.00 $2,516.00 $0 $2,516.00
2016 $67,842.00 $4,210.00 $0 $4,210.00
2017 $70,422.00 $7,459.00 $2,000 $5,459.00
TOTALS $203,865.00 $14,185.00 $2,000 $12,185.00
$12,185.00 (adjusted benefit wages charged)
$203,865.00 (taxable wages reported)
The benefit wage ratio would be 0.05976 or 6.1%
12 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Using the tax table (in the back of this Handbook) for calendar year 2018, with a state experience factor
of 31 this employer's effective assessment rate for calendar year 2018 would be 2.1% (a basic rate of 1.9% plus
the 0.2% supplemental assessment rate).
By examining the ratio, it becomes clear that the larger the payroll, i.e., the larger the labor force, the
smaller the effect of one employee collecting unemployment insurance benefits will be on the employer’s tax
rate than separations by smaller enterprises.
An employer's basic assessment rate is determined by finding the employer's benefit wage ratio and the
state experience factor in the tables listed in the back of this Handbook. Since July 2003, state law mandates
that an employer’s basic rate shall be increased by a supplemental assessment of .2%.
Delaware Merit Rate Table
Type 2018 2017 2016 2015
New Employer Rate 1.6% 1.7% 1.9% 2.1%
New Construction
Rate 2.9% 3.4% 3.7% 4.0%
Delinquent Rate 6.5% 6.5% 6.5% 6.5%
Lowest Rate 0.3% 0.3% 0.3% 0.3%
Highest Rate 8.2% 8.2% 8.2% 8.2%
Wage Base 16,500 $18,500 $18,500 $18,500
State Experience 31 34 40 45
Rehire Credit
State unemployment insurance law provides that an employer may apply for rehire credit against benefit
wages charged to the employer’s experience rated account if:
1. the employer reemployed a claimant during the claimant's benefit year and because of such
reemployment, prevented the payment of more than 75% of the maximum benefits to which the claimant
was otherwise entitled during the benefit year; and
2. base period wages (stated as benefit wages on the quarterly benefit wage charge notice, Form UC-12)
upon which the claim was based were charged to the employer's experience rated account during the
benefit year just ended; and
3. the employer applied for rehire credit within ninety (90) days of a claimant's benefit year ending date.
The employer must sign an application for rehire credit on Form UC-400 (Application for Rehire Credit). No
rehire credit can be applied for prior to the end of the claimant's benefit year. Applications for rehire credit not
filed within 90 days of the end of the claimant’s benefit year will be denied. Form UC-400 forms may be
obtained by writing to the Division of Unemployment Insurance, P. O. Box 9953, Wilmington, Delaware 19809-
0953 or online at http://ui.delawareworks.com/ . Form UC-400 should be completed using information from your
records.
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Rehire credit may be granted for an amount equaling 25%, 50%, or 75% of the original charge depending
on the balance remaining in the claimant's benefit account when the claimant’s benefit year ends. The rehire
credit will be applied in the calendar year and quarter in which the claimant's benefit year ended. Rehire credit
is NOT retroactive to the period in which the benefit wages were charged or the rehire occurred. If an application
for rehire credit is denied, the employer will be notified of the reason on Form UC-409RC (Notice of Denial of
Application for Rehire Credit) and given a statement of appeal rights. Alternatively, if the credit is allowed, the
employer will be issued a Statement of Benefit Wage Credits (Form UC-401).
Transfer of Experience Rating
If an employer transfers its trade or business, or a portion thereof, to another employer and at the time
of the transfer there is any common ownership, management or control of the two employers, then the
unemployment experience rating attributable to the transferring trade or business shall be transferred to the
employer to whom such trade or business is transferred. The rates of both employers shall be recalculated and
made effective immediately upon the date of the transfer of the trade or business.
Whenever a person or business entity that is not an employer under Delaware’s unemployment
insurance law at the time the trade or business of a covered employer is acquired, the unemployment
experience of the acquired business shall not be transferred to such person or business entity if the Division
finds that such person acquired the business solely or primarily for the purpose of obtaining a lower assessment
rate. Instead, such person or business entity shall be assigned the applicable new employer rate under
Delaware’s unemployment insurance law. In determining whether the business was acquired solely or primarily
for the purpose of obtaining a lower assessment rate, the Division shall use objective factors which may include:
the cost of acquiring the business; whether the person continued the business enterprise of the acquired
business; how long such business enterprise was continued or whether new employees were hired for the
performance of duties unrelated to the business activity conducted prior to the acquisition.
Any person who knowingly violates, or attempts to violate, or aids and abets another in a scheme to
avoid the proper payment or assessments by means of transferring all the assets of a business, shall be at risk
of unemployment insurance rate increases, civil penalties and criminal prosecution.
Joint Accounts of Employers
As provided by Delaware state law and regulation, two or more covered employers may elect to group
their experience rating accounts by forming a "joint account" by submitting a written request to the Division.
Upon approving the application, the Division will establish a joint account for such employers effective as of the
beginning of the calendar quarter in which the Division receives the application. A joint account may also be
established when the Division determines that a reorganization may adversely affect the solvency of the
Delaware Unemployment Trust Fund. Such a “mandatory” joint account will be effective within the calendar
quarter that reorganization occurs. Under this arrangement, the employer accounts are treated as a single
account in the determination of a common tax rate. However, each account must continue to file separate
14 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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quarterly reports (see Section VI – Obligations and Responsibilities of Liable Employers) as to which the
common rate will be applied.
Notification of Assessment Rate
All employers are notified of their rate of assessment for each calendar year by the Division. This
determination becomes conclusive and binding within fifteen days after the mailing of the notice unless the
employer files an application for review and redetermination in writing to the Division.
FUTA Tax
Under provisions of the Internal Revenue Code, a tax is levied on employers covered by the Federal
Unemployment Tax Act (“FUTA”,) (as noted in Section V – Employer Liability, of this Handbook) by the federal
government at a rate of 6.0% on the first $7,000 in wages paid to an employee in any calendar year. FUTA also
provides a credit of up to 5.4% toward the federal tax liability to employers who have timely paid their state
unemployment insurance taxes under a federally approved state unemployment insurance program unless the
state has an outstanding loan balance with the federal government. FUTA taxes are used to pay administrative
costs, both state and federal, associated with unemployment compensation programs.
Training Tax
Delaware state law provides for a training tax to be levied at the following approved rates on wages paid
by liable employers:
.085% when the taxable wage base is $18,500
.095% when the taxable wage base is $16,500
.11% when the taxable wage base is $14,500
.126% when the taxable wage base is $12,500
.15% when the taxable wage base is $10,500
These funds are used to provide industrial training or retraining for dislocated workers, school-to-work
transition services, and career ladder training for state employees. Training tax bills are mailed to employers on
a semi-annual basis. Interest accrues and is collectible on all unpaid training tax assessments at the same rate
applied to delinquent unemployment insurance assessments, i.e., 1.5%.
IX. THE REIMBURSEMENT OPTION FOR SPECIAL
ENTITIES
Nonprofit organizations operated exclusively for religious, charitable, scientific, literary or educational
purposes (those exempt under Section 501(c)(3) of the Internal Revenue Code) and governmental entities may
elect to reimburse the Division for benefits paid to their former employees on a dollar for dollar basis in lieu of
tax assessments. The State of Delaware is itself a reimbursable employer for its merit system employees.
15 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Charging of Benefits under the Reimbursement Option
Employers electing the benefit reimbursement option are advised of all charges made against their
accounts, thereby giving them the opportunity to review these charges and object if they believe that benefits
have been improperly paid or charged to their accounts.
In 2016, the accounts of nonprofit organizations electing the reimbursement option are charged for the
total amount of regular benefits paid, the total of the first compensated week and all of the extended benefits
paid to their former employees in subsequent weeks (see Section X - Claims and Benefits for a definition of
extended benefits).
At the end of each month, all nonprofit organizations or governmental entities that have elected the
benefit reimbursement option are billed for the amount of benefit payments charged to their account during that
month. Payment of taxes is due within 30 days of the mailing date of the monthly bill. If the amount due is not
paid by the due date, interest will be assessed on the unpaid balance at a rate of 1.5% per month.
Benefit Charge Determination
If there is more than one covered reimbursable employer in a claimant’s base period, the percent of
benefits paid charged to each employer will be the same as the percent of total base period wages each
employer paid to the claimant. The base period is the first four of the last five completed calendar quarters
proceeding the date when the claim is filed.
The following is an example of a benefit charge determination when there is more than one covered
reimbursable employer in the base period:
A claimant has total base period wages of $10,000. During the first half of the base period, two calendar
quarters, the claimant worked for the state earning $5,000. For the third quarter the claimant worked for a
nonprofit employer that chose the reimbursement method, earning $2,500. For the final quarter he worked for
an employer in the private sector who paid the tax assessment, earning $2,500.
The state's share is 50% of the Maximum Benefit Amount.
The nonprofit employer's share is 25% of the Maximum Benefit Amount.
The private employer's share is paid from Delaware’s unemployment trust fund into which the employer
has been making quarterly tax payments.
16 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Group Accounts
Two or more employers that have become liable for reimbursements in lieu of assessments may file a
joint application to establish a group account for the purpose of sharing the costs of benefits paid to former
employees. Each constituent member of the group account is liable for reimbursement payments in the same
proportion as the benefit payments made to its former employees are to the total amount of benefits paid by all
employers in the group account. Such group accounts must remain in effect for at least two years.
Termination of the Reimbursement Option
The election of a nonprofit organization to become liable for reimbursements in lieu of tax assessments
can be terminated by filing a written notice with the Division not later than 30 days prior to the beginning of the
taxable year for which such termination shall be effective. However, the employer continues to be liable for the
reimbursement of benefits for weeks of unemployment occurring prior to the termination date.
Contribution Method for Government Entities or Instrumentalities
Any governmental entity or instrumentality may, as an alternative to direct reimbursement, elect to make
contributory assessments by filing written notice of its election with the Division. Such an election will remain
effective for at least two calendar years, after which time it may be terminated by filing written notice with the
st
Division not later than February 1 of the year with respect to which termination is to become effective. The
st
assessment rate shall be determined by the Division on or before September 1 of each year by reviewing the
benefit cost experience of all the governmental entities or instrumentalities which have made such an election.
X. CLAIMS AND BENEFITS
The Basic Programs
Regular State Unemployment Insurance (Intrastate) - This program provides benefit payments to eligible
Delaware workers who are unemployed through no fault of their own and who file claims in this state.
Unemployment Insurance for Non-Resident Workers (Interstate System) - This program makes it possible
for a worker who lives in one state but works in another to collect unemployment insurance benefits should the
worker become unemployed.
Unemployment Compensation for Federal Workers (UCFE) - Federal workers are covered by a special
program which provides benefits based on wages paid as a civilian employee of the federal government. To be
eligible, UCFE claimants must meet the same requirements as regular unemployment insurance claimants.
Unemployment Compensation for Ex-Servicepersons (UCX) - UCX is paid on the basis of wages paid for
military service. The state operates this program under an agreement with the federal government.
17 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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Extended Unemployment Insurance Benefits (EB) - The weekly payment of benefits may be extended past
Delaware’s maximum of 26 weeks if Delaware’s rate of unemployment exceeds levels specified by the federal
government.
Filing for Benefits
How does an individual file for unemployment insurance?
As soon as an employee becomes unemployed, the employee should report to the nearest unemployment
insurance local office in the state of residence. The locations of Delaware's four local offices are listed on the
back of this Handbook.
Who is entitled to receive unemployment insurance?
The receipt of unemployment benefits is an earned right, but to make a successful claim for benefits a claimant
must satisfy all of Delaware’s eligibility requirements.
What are the eligibility requirements?
To be eligible for unemployment benefits, a claimant must meet four basic eligibility requirements:
1. a claimant must be unemployed through no fault of his or her own;
2. a claimant must be able to work, available for work, and actively seeking work;
3. a claimant may be required to register for work with Delaware’s Division of Employment and Training
(“DET”) or, if the claimant files an Interstate claim, the public employment services office in the
claimant’s home state; and
4. a claimant must have been paid at least 36 times his or her weekly benefit amount by a covered
employer in the base period.
For what reasons will a person be disqualified from benefits?
1. Quitting a job voluntarily and without good cause connected with the work.
2. Being discharged from work for just cause.
3. Refusing an offer of suitable work for which the claimant is reasonably suited.
4. Refusing a referral to a suitable job opportunity by DET or the public employment services office in the
claimant’s home state, except in cases where:
a. The referral would prevent the claimant from completing a vocational training course approved by
DET or the public employment services office in the claimant’s home state.
b. The claimant would be required to join a company union or refrain from joining a bona fide labor
organization or withdraw from a union.
c. The position is vacant because of a strike or other labor dispute.
d. The work is an unreasonable distance from the claimant's residence.
e. The pay, hours, or other conditions of work are substantially less favorable than those prevailing for
similar work in the locality.
5. If unemployment is due to a stoppage of work because of a labor dispute, except for a "lockout".
6. If the claimant is receiving or seeking unemployment benefits from another state or from the federal
government.
7. If a false statement has been made deliberately to obtain benefits, an individual may be denied benefits
18 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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for one year from the date on which the statement was made.
8. If unemployment is due to a commitment to any penal institution after conviction and sentencing.
9. Non-resident aliens are disqualified unless they were lawfully admitted for permanent residence in the
United States at the time the services were performed.
Special Exclusions
The following types of employees are not entitled to benefits:
1. Persons engaged in an instructional, research or principal administrative capacity in an educational
institution for the period between two successive academic years or during a similar period between two
regular terms, whether or not successive or during a period of sabbatical leave, if the individual has a
contract or a reasonable assurance to perform services for both academic years or both terms.
2. Non-professional employees of educational institutions between academic terms. If not rehired after
such period, and if otherwise eligible, these individuals would be entitled to retroactive unemployment
insurance benefits if they met all other eligibility requirements.
3. Persons engaged in seasonal employment in the first processing of agricultural and/or seafood products
unless the period of unemployment occurs during a month during which the person normally is engaged
in such seasonal employment.
Some Definitions of Frequently Used Terms
1. Base Period - The first four of the last five completed calendar quarters prior to a claim for
unemployment insurance benefits.
2. Benefit Year - The 52 week period commencing with the week during which the claimant filed a valid
claim.
3. Partial Benefits - A claimant whose hours of work are reduced may be eligible to receive partial
unemployment benefits.
4. Weekly Benefit Amount (WBA) - When the balance in the Delaware Unemployment Insurance Trust
Fund is equal to or greater than $90.0 million, an individual's weekly benefit amount will be determined
by taking 1/46 of his/her total covered wages paid during the two quarters of the individual's base period
in which such wages were highest. When the Trust Fund balance is less than $90.0 million, an
individual's weekly benefit amount will be 1/52 of his/her total wages paid during the two quarters of the
individual's base period in which such wages were highest. The minimum weekly benefit amount is
$20.00 and the maximum weekly benefit amount is $330.00.
5. Maximum Benefit Amount (MBA) - Eligible individuals during any benefit year are entitled to regular
benefits equal to 26 times the computed WBA or 50% of base period wages, whichever is less.
6. Reduction of Benefits by Private Pension Plan - An otherwise eligible individual receiving a
retirement pension or annuity from a base period employer will be paid a WBA less a dollar for dollar
deduction for that employer-financed portion of such pension, annuity or periodic payment which is
based on that individual's previous work.
7. Back Pay Awards – A claimant is not entitled to retain a court-ordered back pay award for the same
period of time the claimant was receiving weekly unemployment insurance benefits. However a claimant
may be eligible for and thus receiving unemployment insurance while at the same time a dispute with
the employer over the claimant’s claim for back pay (lost wages) is being resolved in the courts. If a
19 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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claim for back pay is successful and the employer pays the claim, any unemployment insurance benefits
the claimant received previously for the same weeks are deemed by operation of law to be
overpayments and are subject to the Division’s power of recovery, or recoupment. In such a
circumstance an employer has the right to request the Division redetermine the employer’s wage
charges and have them modified or cancelled if appropriate. Any employer who reduces a claimant’s
back pay award to set off unemployment insurance benefits already lawfully received, but for which the
claimant is later disqualified by operation of law, must pay the amount of such reduction directly to the
Unemployment Compensation Fund (UCF). When an employer has made such a payment to the UCF,
the amount of the payment shall be considered when determining the employer’s entitlement to a rehire
credit.
Any employer who makes a deduction from a back pay award to a claimant because of that claimant's
receipt of unemployment benefits and for which the claimant has become ineligible by reason of the
receipt of such award, shall reimburse Delaware’s Unemployment Insurance Trust Fund in an amount
equal to the amount of such deduction.
XI. THE APPEALS PROCESS
If an employer or a claimant disagrees with a claims deputy’s determination concerning an award of
benefits, either party may request an appeal hearing before an appeals referee. The appeal must be filed with
the Division within 10 calendar days after the claims deputy’s determination was mailed to the last known
addresses of the parties or it becomes final and unappealable. Assuming that a timely appeal is filed, an
appeals referee will conduct a formal, quasi-judicial hearing with witnesses testifying under oath. The appeals
referee will then review the evidence presented at the hearing and make a decision in accordance with the
unemployment insurance laws of Delaware reversing, affirming, or modifying the claims deputy’s determination.
If either party then contests the decision of the appeals referee, it may be appealed to the
Unemployment Insurance Appeal Board (UIAB), an independent, quasi-judicial public body whose five members
are appointed by the governor of Delaware. Appeals to the UIAB must be initiated within 10 days after the date
of notification or mailing of the appeals referee’s decision to the parties. The UIAB will consider the record made
by the appeals referee in reaching its decision but it may also supplement that record by allowing the parties to
offer additional testimony and exhibits. In appropriate circumstances the UIAB may remand an appeal back to
the appeals referee to supplement the existing record. Once the record is adequate the UIAB will come to its
decision and mail it to the parties.
A decision of the UIAB becomes final and unappealable unless one of the parties appeals to the
Superior Court of the State of Delaware (Superior Court) within 10 days after the decision is mailed. Judicial
review of a decision by the UIAB may only take place if a party has exhausted all administrative avenues of
appeal. Appeals from the UIAB’s decisions to the Superior Court are limited in scope in that the court will no
longer allow the parties to supplement the record but will confine its review to the testimony and exhibits entered
into evidence before the appeals referee and the UIAB and to a determination of whether there was substantial
20 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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evidence to support the UIAB’s decision. A losing party before Superior Court has a final right to appeal to
Delaware’s highest court, the Delaware Supreme Court, and must do so within 30 days of the entry of judgment
in the Superior Court’s docket.
Employers may appeal annual assessment rate notices or quarterly benefit wage charge notices by
appealing in writing to the Division requesting a review or redetermination. Initially, appeals of assessment rate
notices are heard by the Employer Contributions Operations (ECO) unit of the Division. Appeals from ECO’s
decisions bypass the UIAB and instead go directly to the Superior Court and from there to the Delaware
Supreme Court.
Employers should note that benefits will be paid to a claimant in accordance with a
determination by a claims deputy, or an appeals referee, in the claimant’s favor during the pendency of
the appeal process until the decision to award benefits is reversed.
21 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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XII. EXPLANATION OF UNEMPLOYMENT INSURANCE
FORMS
FORM UC-1: Report to Determine Liability and, if Liable, Application for
Employer Account Number
Purpose:
To furnish information with which the Division may establish an employer's liability. Information must be
provided concerning the nature of business, type of organization, any change in status, employment record for
the last five years (if any) and details of acquisition of another business so that the Division may assign an
account number and NAIC (North American Industry Code).
When Used:
This form is sent to an employer on request, or when the Unemployment Insurance Division is informed
that a firm is doing business in Delaware.
When Due:
The employer must return completed form within ten days, whether or not employer is "covered" under
the law.
Comments on the UC-1:
1. Because of the importance of this form in establishing an employer's account, it should be typed or
printed neatly. Additional pages should be attached if additional space is required.
2. ITEM #3 - Report forms will be sent to an employer's accounting firm only if the employer has submitted
a power of attorney document. If an accounting firm is listed in this box and there is no power of
attorney on file, the reports will be sent to the address listed in Item #2.
3. ITEM #6 - The individual who fills out this form must also include his/her own Social Security Number,
address, and percentage of ownership, if he/she is a partner, sole proprietor or officer of the
corporation.
4. ITEM #10 - Employers must include payroll information (if any) for the current year in addition to the four
preceding years.
5. ITEM #12(d) - Because this information is used to assign a Standard Classification which is used to
determine the tax rate for new businesses, it is important that the percentage of each principle type of
activity be estimated as accurately as possible. If this cannot be done, the major activity must be
specified in reasonable detail.
6. ITEM #20 - Only non-profit employers exempt from income tax by the I.R.S. need fill out this block.
(Example next page)
22 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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UC-1-12/18 STATE OF DELAWARE
DEPARTMENT OF LABOR
DIVISION OF UNEMPLOYMENT INSURANCE
P.O. BOX 9953
WILMINGTON, DE 19809-0953
302-761-8482
(DO NOT FILL IN THIS SPACE)
This report is to be filled in and returned to Employer Number___________________
REPORT TO DETERMINE
this office within 10 days of its receipt Ind. Code and Area _________________
LIABILITY AND IF LIABLE
whether or not you are liable for Effective Date of Liability ____________
APPLICATION FOR EMPLOYER
assessment under Part III, Title 19, Assessment Rate ____________________
ACCOUNT NUMBER
Delaware Code. Status Date: _______________________
FILL IN WITH TYPEWRITER OR PRINT IN INK – ALL QUESTIONS MUST BE ANSWERED
1. Name of Employer and Trade Name, if any: 5. Have you:
☐ 1. Started a new business
☐ 2. Purchased a going business (Attach Explanation)
☐ 3. Just begun having employment
☐ 4. Reorganized (Attach Explanation)
1(a). Federal Employer’s Identification Number:
☐ 5. Other (Attach Explanation)
2. Street Address and Telephone Number of Main Office: 6. Ownership Information
Is business publicly traded on the stock market?
Yes ☐ No ☐
If yes, provide name, Federal Employer Identification Number
3. Address to which employer’s report forms and mail are to and stock exchange symbol of controlling entity:
be sent. Outside representative must file a notarized
power of attorney.
If no, complete ownership information below. If more than one
owner, attach additional information. Percentage of ownership
must total 100%.
3(a). E-Mail Address:
4. Have you previously filed an application for a Delaware If owned by another entity, please attach an organizational chart.
U.I. account number? Yes ☐ No ☐
Name:
Social Security Number:
Address:
% of Ownership:
7. On what date did you first have payroll for 8. Are you liable as an employer 9. Do you own or control any other
employees working in Delaware? under the Unemployment employing unit in Delaware?
Compensation Laws in any other No ☐
state? Yes ☐ Account # ______________
7(a). Will gross payroll meet or exceed $1500.00 Yes ☐ No ☐ If you meet the criteria, do you want to
rd th
in either 3 or 4 quarter? Yes ☐ No ☐ combine accounts for rating purposes?
Yes ☐ No ☐
10. State total number of workers in covered employment in Delaware and total payroll by calendar quarter. If unknown, you may
estimate these numbers.
Effective 1/1/96, wages of all corporate officers are reportable.
MARCH JUNE SEPT. DEC.
Employees Payroll Employees Payroll Employees Payroll Employees Payroll
2014
2015
2016
2017
2018
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11. Check form of organization:
☐ Individual ☐ LLC Individual
☐ Partnership ☐ LLC Partnership
☐ Delaware Corporation ☐ Out-of-State Corporation
☐ Non-Profit ☐ Estate or Trust
☐ LLC Corp (Attach Form #8832 or written explanation. Must Indicate tax election from list above.)
☐ Other: _________________________________
11(a). Date of Incorporation: _________________________________
12. Nature and location of business in Delaware (indicate in sections a, b, c, d, and e). Please provide the address for the
physical location where the work will be performed in the State of Delaware. (If the employee is working from home please
provide the employee’s residential address). Attach additional sheets if needed.
(a) Street Address (number & name):
(b) City/County: (c) Zip Code
(d) Principal Types of Activity Percent of (e) Principal Products or Services Percent of
(Manufacturer of Wood Furniture, Food Super Market, Total (Leather Gloves, Electric Motors, Total
Truck Rental, Etc.) EXPLAIN FULLY TV Repairs, Etc.) EXPLAIN FULLY
Total 100.00 Total 100.00
13. Will any employee work primarily in Delaware? Yes ☐ No ☐
If yes, skip #13a, go to #14
If no, complete #13a, before going to #14.
13(a). Will any employee perform some work in Delaware? Yes ☐ No ☐
If no, go to #14.
If yes, attach explanation. For each employee who does not work primarily in Delaware, list all states where work is
performed, the state where the base of operations is located, the state from which work is directed, and the employee’s state
of residence.
14. Name, title, address and telephone number of officer or representative to furnish payroll information.
15. Have you acquired the organization, trade or business, or substantially all the assets of another employing unit? Yes ☐ No ☐
If yes, provide the name and Federal Identification Number of the acquired entity.
16. If you have reorganized, has the ownership and management remained substantially the same? Yes ☐ No ☐
17. Has this business paid any individual who it considers to be an independent contractor? Yes ☐ No ☐
17(a). Has the business issued, or does it intend to issue, IRS Form 1099-MISC to any individual? Yes ☐ No ☐
17(b). If you answered yes, please describe the type of work performed.
18. Are you an agricultural employer as per Title 19 §3302(11)? Yes ☐ No ☐
18(a). If yes, will you pay wages of $20,000 or more in any calendar quarter or employ 10 or more individuals engaged in
agricultural labor for some portion of the day for a 20 week period? Yes ☐ No ☐
19. Are you a domestic or household employer? Yes ☐ No ☐
19(a).If yes, will you pay wages of $1,000 or more in any calendar quarter of the year? Yes ☐ No ☐
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NON-PROFIT EMPLOYERS ONLY
20. (a) Please submit the following documents:
(1) Copy of charter or articles of incorporation and by-laws.
(2) Copy of Internal Revenue Status under IRS Code (Sec. 501-a).
(b) Do you have in your employ four (4) or more employees? Yes ☐ No ☐
(c) Do you elect the reimbursement method in lieu of paying assessments? Yes ☐ No ☐
If yes, the department will send you form COM-4069.
(d) Do you wish to make reimbursement with another employer and establish a group account? Yes ☐ No ☐
If yes, list the names and addresses of all employers in the group and the name and address of the group representative who
will act as the agent responsible for the disbursement of timely payments to the State of Delaware.
Additional Address Information
Corporation Headquarters Address:
Training Tax Address:
THIS REPORT MUST BE SIGNED HERE BY THE OWNER OR DULY AUTHORIZED REPRESENTATIVE
It is hereby certified that the information in this report and in any
attached sheets is true and correct, to the best of my knowledge, and is
submitted with the full knowledge that there are penalties prescribed by
law for misstatements. Application will not be processed without an
authorized signature.
(Signature Required)
Title Date
(Business Name)
If you wish to sign up for online tax filing or online employer separation notices (SIDES), please see our website at:
http://ui.delawareworks.com/
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FORMS UC-8, UC-8A, UC-8C AND PAYMENT COUPON: Employer’s Quarterly
Report Forms
Purpose:
1. UC-8 - This quarterly report is used to calculate and report the unemployment insurance tax due for the
quarter.
2. UC-8A - This quarterly report is a detailed listing of employee names, social security numbers and
wages paid to each employee during the quarter.
3. UC-8C - This form is to be used only when it is necessary to notify the Division of changes in employer
status or to correct information pre-printed on Forms UC-8/8A.
4. Payment Coupon - This form must be completed and returned with the employer's payment and Forms
UC-8/8A.
When Furnished by Division:
March, June, September, and December of each year.
When Due:
This form must be completed and filed (postmarked) on or before the last day of the month following the
appropriate calendar quarter, i.e., January 31, April 30, July 31, and October 31. A report must be submitted
even if no wages were paid during the calendar quarter.
Payment for any tax liability must be included.
All reports submitted for processing must include a six digit account number (XXXXX-X). Reports
submitted without a complete account number will not be processed and will be returned to the employer.
Penalty for Lateness:
A $17.25 fine is imposed if this report is submitted more than five days after the due date.
NOTE: Instructions for completing the UC-8 and UC-8A are provided with the forms.
Interest Charges:
Interest accrues at the rate of 1.5% per month or fraction thereof on assessments which are not paid on
or before the due date.
Comments on the Employer’s Quarterly Report Forms:
1. Report current period wages only. Prior period corrections must be made by adjustment application.
The adjustment application is available online.
2. To change preprinted information on the tax report such as company name and address, please use
change report (UC-8C) included in the quarterly report forms packet.
3. The use of nonstandard forms may cause processing delays.
4. Failure to sign and date a form may cause processing delays.
23 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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5. Our goal is to support employers’ effort to comply with reporting requirements. If you have a
question, please call (302) 761-8482.
6. Reports with no account number or “applied for” in the account number field will be returned to the
employer along with any check for liability owed.
7. There is an online portal available to file reports and make payments electronically. Please see our
Handbook online and register for the portal at https://oes.delawareworks.com
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24 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UI-QPR2: Quarterly Payroll Report for Reimbursable Employers
Purpose:
This quarterly report is a detailed listing of employee names, social security numbers and gross wages
paid to each employee during the quarter.
When Furnished by Division:
March, June, September and December of each year.
When Due:
This form must be completed and filed (postmarked) on or before the last day of the month following the
appropriate calendar quarter, i.e. January 31, April 30, July 31 and October 31.
Penalty for Lateness:
A fine is imposed if this report is submitted more than five days after the days after the due date.
(Example next page)
25 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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DELAWARE EMPLOYMENT TRAINING FUND
Purpose:
The Blue Collar Jobs Act of 1984 created a bi-annual tax for the purpose of providing training programs.
When Sent:
Employers will be billed by June 30 and December 31 of each year.
When Due:
Payment is due by July 31 and January 31 of each year.
Interest Charges:
Interest accrues at the rate of 1.5% per month or fraction thereof on taxes not paid on or before the due
date.
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26 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORMS BW-119 AND UC-119C: Notice of Claim for Benefits and Request for
Separation Information
Purpose:
To request reason for separation.
How Used:
When a worker files a claim, the BW-119 is prepared and sent to each base period employer.
Employers are required to indicate the reason for separation (lack of work, or other), the last day the former
employee worked, and any information about pensions. The BW-119 is used to determine whether an
employer's account will be charged with benefit wages on the basis of the claim. (The original form must be
returned. No copies or facsimiles will be accepted.)
The UC-119C is sent to the last employer and is used to determine nonmonetary eligibility.
Due Date:
Seven (7) business days after the mailing date shown on the form. If not received in seven (7) days, the
Agency will decide the claim on the basis of available information, and the employer shall be barred from
claiming subsequently that relief from benefit wage charges should be granted or that the worker should have
been disqualified from the receipt of benefits.
Comments on the BW-119 and UC-119C:
1. The employer should be as specific as possible, attaching additional pages if necessary, in explaining
the reason why the worker is no longer employed. For example, saying that the employee "took a better
job" is not specific enough.
2. It is important that base period employers, even though they may not be the last employer, state
specifically the reason for separation, as they may not be charged if it can be shown that the employee
left said employment without "good cause related to the work" or was terminated for "just cause"
connected with the work.
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27 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UC-12: Notice of Benefit Wages Charged to Employer’s Merit Rating
Account
Purpose:
To notify assessed employers of any benefit wages of former employees charged to their accounts
and/or relief of benefit wages charged in previous calendar quarters.
When Sent:
Quarterly notices are sent to employers.
Appeal Period:
Request for reconsideration of benefit wage charges applied must be submitted within 15 days from the
date Form UC-12 was issued.
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28 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UC-400: Application for Rehire Credit
Purpose:
To request credit be applied to employer account pursuant to the rehire of an employee(s).
When Sent:
Application must be submitted by employer to the Department of Labor, Division of Unemployment
Insurance within the 90 day period following a claimant's benefit year ending date.
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29 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UC-401: Statement of Benefit Wage Credits for Rehire
Purpose:
To notify assessed employers of any rehire credits applied to their accounts.
When Sent:
Rehire credit applications are processed upon receipt. The employer will be notified upon determination.
Appeal Period:
Request for reconsideration of rehire credits applied must be submitted within 15 days from the date
Form UC-401 was issued.
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30 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UC-409RC: Statement of Benefit Wage Credits for Rehire Denial
Purpose:
To notify assessed employers of rehire credit denials.
When Sent:
Daily notices are sent to employers who are denied rehire credits.
Appeal Period:
Request for reconsideration of denial must be submitted 15 days from the date form UC-409RC was
issued.
(Example next page)
31 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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FORM UC-301: Notice of Hearing (Intrastate)
Purpose:
To inform the employer and claimant that an appeal has been filed against a decision made by a claims
deputy concerning a claim for unemployment benefits and to provide notice of the date and time of the appeals
hearing before an Appeals Referee.
How to Prepare for Appeal Hearing:
Instructions are provided on the back of the form as to how to prepare for the hearing. The employer
and claimant should bring evidence which bears on the case such as wage and hour records, company policies
or written warnings issued to the employee. It may be helpful to write down notes to take to the hearing to
prevent omitting relevant facts. Any and all witnesses bearing relevant testimony should appear at the hearing.
Attorneys may be brought to the hearing but are by no means necessary for a fair and judicious
process.
(Example next page)
32 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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XIII.STATE EXPERIENCE FACTOR TABLES
When State
Experience If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
The Employer's Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%
33 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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When State
Experience If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
The Employer's Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%
34 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
The Employer's Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%
35 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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When State
Experience If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5
The Employer's Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%
36 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
The Employer's Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%
37 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8
The Employer's Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%
38 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
The Employer's Basic Assessment Rate Shall Be:
3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%
39 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
51 6.1 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.6 7.8
52 6.0 6.2 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.7
53 5.8 6.0 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.5
54 5.7 5.9 6.1 6.3 6.5 6.7 6.9 7.0 7.2 7.4
55 5.6 5.8 6.0 6.2 6.4 6.5 6.7 6.9 7.1 7.3
56 5.5 5.7 5.9 6.1 6.3 6.4 6.6 6.8 7.0 7.1
57 5.4 5.6 5.8 6.0 6.1 6.3 6.5 6.7 6.8 7.0
58 5.3 5.5 5.7 5.9 6.0 6.2 6.4 6.6 6.7 6.9
59 5.3 5.4 5.6 5.8 5.9 6.1 6.3 6.4 6.6 6.8
60 5.2 5.3 5.5 5.7 5.8 6.0 6.2 6.3 6.5 6.7
61 5.1 5.2 5.4 5.6 5.7 5.9 6.1 6.2 6.4 6.6
62 5.0 5.2 5.3 5.5 5.6 5.8 6.0 6.1 6.3 6.5
63 4.9 5.1 5.2 5.4 5.6 5.7 5.9 6.0 6.2 6.3
64 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1 6.3
65 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0 6.2
66 4.7 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1
67 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0
68 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7 5.9
69 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8
70 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7
71 4.4 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.6
72 4.3 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6
73 4.2 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3 5.5
74 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3 5.4
75 4.1 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3
76 4.1 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3
77 4.0 4.2 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2
78 4.0 4.1 4.2 4.4 4.5 4.6 4.7 4.9 5.0 5.1
79 3.9 4.1 4.2 4.3 4.4 4.6 4.7 4.8 4.9 5.1
80 3.9 4.0 4.1 4.3 4.4 4.5 4.6 4.8 4.9 5.0
The Employer's Basic Assessment Rate Shall Be:
3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%
40 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 410.0 420.0 430.0 440.0 450.0 460.0 470.0 480.0 490.0 500.0
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
The Employer's Basic Assessment Rate Shall Be:
4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%
41 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
51 8.0 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8
52 7.9 8.1 8.3 8.5 8.7 8.8 9.0 9.2 9.4 9.6
53 7.7 7.9 8.1 8.3 8.5 8.7 8.9 9.1 9.2 9.4
54 7.6 7.8 8.0 8.1 8.3 8.5 8.7 8.9 9.1 9.3
55 7.5 7.6 7.8 8.0 8.2 8.4 8.5 8.7 8.9 9.1
56 7.3 7.5 7.7 7.9 8.0 8.2 8.4 8.6 8.8 8.9
57 7.2 7.4 7.5 7.7 7.9 8.1 8.2 8.4 8.6 8.8
58 7.1 7.2 7.4 7.6 7.8 7.9 8.1 8.3 8.4 8.6
59 6.9 7.1 7.3 7.5 7.6 7.8 8.0 8.1 8.3 8.5
60 6.8 7.0 7.2 7.3 7.5 7.7 7.8 8.0 8.2 8.3
61 6.7 6.9 7.0 7.2 7.4 7.5 7.7 7.9 8.0 8.2
62 6.6 6.8 6.9 7.1 7.3 7.4 7.6 7.7 7.9 8.1
63 6.5 6.7 6.8 7.0 7.1 7.3 7.5 7.6 7.8 7.9
64 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5 7.7 7.8
65 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4 7.5 7.7
66 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.3 7.4 7.6
67 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5
68 6.0 6.2 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4
69 5.9 6.1 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.2
70 5.9 6.0 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.1
71 5.8 5.9 6.1 6.2 6.3 6.5 6.6 6.8 6.9 7.0
72 5.7 5.8 6.0 6.1 6.3 6.4 6.5 6.7 6.8 6.9
73 5.6 5.8 5.9 6.0 6.2 6.3 6.4 6.6 6.7 6.8
74 5.5 5.7 5.8 5.9 6.1 6.2 6.4 6.5 6.6 6.8
75 5.5 5.6 5.7 5.9 6.0 6.1 6.3 6.4 6.5 6.7
76 5.4 5.5 5.7 5.8 5.9 6.1 6.2 6.3 6.4 6.6
77 5.3 5.5 5.6 5.7 5.8 6.0 6.1 6.2 6.4 6.5
78 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.2 6.3 6.4
79 5.2 5.3 5.4 5.6 5.7 5.8 5.9 6.1 6.2 6.3
80 5.1 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.1 6.3
The Employer's Basic Assessment Rate Shall Be:
4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%
42 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 510.0 520.0 530.0 540.0 550.0 560.0 570.0 580.0 590.0 600.0
2 255.0 260.0 265.0 270.0 275.0 280.0 285.0 290.0 295.0 300.0
3 170.0 173.3 176.7 180.0 183.3 186.7 190.0 193.3 196.7 200.0
4 127.5 130.0 132.5 135.0 137.5 140.0 142.5 145.0 147.5 150.0
5 102.0 104.0 106.0 108.0 110.0 112.0 114.0 116.0 118.0 120.0
6 85.0 86.7 88.3 90.0 91.7 93.3 95.0 96.7 98.3 100.0
7 72.9 74.3 75.7 77.1 78.6 80.0 81.4 82.9 84.3 85.7
8 63.8 65.0 66.3 67.5 68.8 70.0 71.2 72.5 73.7 75.0
9 56.7 57.8 58.9 60.0 61.1 62.2 63.3 64.4 65.6 66.7
10 51.0 52.0 53.0 54.0 55.0 56.0 57.0 58.0 59.0 60.0
11 46.4 47.3 48.2 49.1 50.0 50.9 51.8 52.7 53.6 54.5
12 42.5 43.3 44.2 45.0 45.8 46.7 47.5 48.3 49.2 50.0
13 39.2 40.0 40.8 41.5 42.3 43.1 43.8 44.6 45.4 46.2
14 36.4 37.1 37.9 38.6 39.3 40.0 40.7 41.4 42.1 42.9
15 34.0 34.7 35.3 36.0 36.7 37.3 38.0 38.7 39.3 40.0
16 31.9 32.5 33.1 33.8 34.4 35.0 35.6 36.3 36.9 37.5
17 30.0 30.6 31.2 31.8 32.4 32.9 33.5 34.1 34.7 35.3
18 28.3 28.9 29.4 30.0 30.6 31.1 31.7 32.2 32.8 33.3
19 26.8 27.4 27.9 28.4 28.9 29.5 30.0 30.5 31.1 31.6
20 25.5 26.0 26.5 27.0 27.5 28.0 28.5 29.0 29.5 30.0
21 24.3 24.8 25.2 25.7 26.2 26.7 27.1 27.6 28.1 28.6
22 23.2 23.6 24.1 24.5 25.0 25.5 25.9 26.4 26.8 27.3
23 22.2 22.6 23.0 23.5 23.9 24.3 24.8 25.2 25.7 26.1
24 21.3 21.7 22.1 22.5 22.9 23.3 23.8 24.2 24.6 25.0
25 20.4 20.8 21.2 21.6 22.0 22.4 22.8 23.2 23.6 24.0
26 19.6 20.0 20.4 20.8 21.2 21.5 21.9 22.3 22.7 23.1
27 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.5 21.9 22.2
28 18.2 18.6 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.4
29 17.6 17.9 18.3 18.6 19.0 19.3 19.7 20.0 20.3 20.7
30 17.0 17.3 17.7 18.0 18.3 18.7 19.0 19.3 19.7 20.0
31 16.5 16.8 17.1 17.4 17.7 18.1 18.4 18.7 19.0 19.4
32 15.9 16.3 16.6 16.9 17.2 17.5 17.8 18.1 18.4 18.8
33 15.5 15.8 16.1 16.4 16.7 17.0 17.3 17.6 17.9 18.2
34 15.0 15.3 15.6 15.9 16.2 16.5 16.8 17.1 17.4 17.6
35 14.6 14.9 15.1 15.4 15.7 16.0 16.3 16.6 16.9 17.1
36 14.2 14.4 14.7 15.0 15.3 15.6 15.8 16.1 16.4 16.7
37 13.8 14.1 14.3 14.6 14.9 15.1 15.4 15.7 15.9 16.2
38 13.4 13.7 13.9 14.2 14.5 14.7 15.0 15.3 15.5 15.8
39 13.1 13.3 13.6 13.8 14.1 14.4 14.6 14.9 15.1 15.4
40 12.8 13.0 13.3 13.5 13.8 14.0 14.3 14.5 14.8 15.0
The Employer's Basic Assessment Rate Shall Be:
5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%
43 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
If the Employer's Benefit Wage Ratio Does Not Exceed:
Experienced
Factor is:
41 12.4 12.7 12.9 13.2 13.4 13.7 13.9 14.1 14.4 14.6
42 12.1 12.4 12.6 12.9 13.1 13.3 13.6 13.8 14.0 14.3
43 11.9 12.1 12.3 12.6 12.8 13.0 13.3 13.5 13.7 14.0
44 11.6 11.8 12.0 12.3 12.5 12.7 13.0 13.2 13.4 13.6
45 11.3 11.6 11.8 12.0 12.2 12.4 12.7 12.9 13.1 13.3
46 11.1 11.3 11.5 11.7 12.0 12.2 12.4 12.6 12.8 13.0
47 10.9 11.1 11.3 11.5 11.7 11.9 12.1 12.3 12.6 12.8
48 10.6 10.8 11.0 11.3 11.5 11.7 11.9 12.1 12.3 12.5
49 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0 12.2
50 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0
51 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8
52 9.8 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.3 11.5
53 9.6 9.8 10.0 10.2 10.4 10.6 10.8 10.9 11.1 11.3
54 9.4 9.6 9.8 10.0 10.2 10.4 10.6 10.7 10.9 11.1
55 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7 10.9
56 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7
57 8.9 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5
58 8.8 9.0 9.1 9.3 9.5 9.7 9.8 10.0 10.2 10.3
59 8.6 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0 10.2
60 8.5 8.7 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0
61 8.4 8.5 8.7 8.9 9.0 9.2 9.3 9.5 9.7 9.8
62 8.2 8.4 8.5 8.7 8.9 9.0 9.2 9.4 9.5 9.7
63 8.1 8.3 8.4 8.6 8.7 8.9 9.0 9.2 9.4 9.5
64 8.0 8.1 8.3 8.4 8.6 8.7 8.9 9.1 9.2 9.4
65 7.8 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1 9.2
66 7.7 7.9 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1
67 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8 9.0
68 7.5 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8
69 7.4 7.5 7.7 7.8 8.0 8.1 8.3 8.4 8.6 8.7
70 7.3 7.4 7.6 7.7 7.9 8.0 8.1 8.3 8.4 8.6
71 7.2 7.3 7.5 7.6 7.7 7.9 8.0 8.2 8.3 8.5
72 7.1 7.2 7.4 7.5 7.6 7.8 7.9 8.1 8.2 8.3
73 7.0 7.1 7.3 7.4 7.5 7.7 7.8 7.9 8.1 8.2
74 6.9 7.0 7.2 7.3 7.4 7.6 7.7 7.8 8.0 8.1
75 6.8 6.9 7.1 7.2 7.3 7.5 7.6 7.7 7.9 8.0
76 6.7 6.8 7.0 7.1 7.2 7.4 7.5 7.6 7.8 7.9
77 6.6 6.8 6.9 7.0 7.1 7.3 7.4 7.5 7.7 7.8
78 6.5 6.7 6.8 6.9 7.1 7.2 7.3 7.4 7.6 7.7
79 6.5 6.6 6.7 6.8 7.0 7.1 7.2 7.3 7.5 7.6
80 6.4 6.5 6.6 6.8 6.9 7.0 7.1 7.2 7.4 7.5
The Employer's Basic Assessment Rate Shall Be:
5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%
44 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 610.0 620.0 630.0 640.0 650.0 660.0 670.0 680.0 690.0 700.0
2 305.0 310.0 315.0 320.0 325.0 330.0 335.0 340.0 345.0 350.0
3 203.3 206.7 210.0 213.3 216.7 220.0 223.3 226.7 230.0 233.3
4 152.5 155.0 157.5 160.0 162.5 165.0 167.5 170.0 172.5 175.0
5 122.0 124.0 126.0 128.0 130.0 132.0 134.0 136.0 138.0 140.0
6 101.7 103.3 105.0 106.7 108.3 110.0 111.7 113.3 115.0 116.7
7 87.1 88.6 90.0 91.4 92.9 94.3 95.7 97.1 98.6 100.0
8 76.2 77.5 78.7 80.0 81.2 82.5 83.7 85.0 86.2 87.5
9 67.8 68.9 70.0 71.1 72.2 73.3 74.4 75.6 76.7 77.8
10 61.0 62.0 63.0 64.0 65.0 66.0 67.0 68.0 69.0 70.0
11 55.5 56.4 57.3 58.2 59.1 60.0 60.9 61.8 62.7 63.6
12 50.8 51.7 52.5 53.3 54.2 55.0 55.8 56.7 57.5 58.3
13 46.9 47.7 48.5 49.2 50.0 50.8 51.5 52.3 53.1 53.8
14 43.6 44.3 45.0 45.7 46.4 47.1 47.9 48.6 49.3 50.0
15 40.7 41.3 42.0 42.7 43.3 44.0 44.7 45.3 46.0 46.7
16 38.1 38.8 39.4 40.0 40.6 41.3 41.9 42.5 43.1 43.7
17 35.9 36.5 37.1 37.6 38.2 38.8 39.4 40.0 40.6 41.2
18 33.9 34.4 35.0 35.6 36.1 36.7 37.2 37.8 38.3 38.9
19 32.1 32.6 33.2 33.7 34.2 34.7 35.3 35.8 36.3 36.8
20 30.5 31.0 31.5 32.0 32.5 33.0 33.5 34.0 34.5 35.0
21 29.0 29.5 30.0 30.5 31.0 31.4 31.9 32.4 32.9 33.3
22 27.7 28.2 28.6 29.1 29.5 30.0 30.5 30.9 31.4 31.8
23 26.5 27.0 27.4 27.8 28.3 28.7 29.1 29.6 30.0 30.4
24 25.4 25.8 26.3 26.7 27.1 27.5 27.9 28.3 28.8 29.2
25 24.4 24.8 25.2 25.6 26.0 26.4 26.8 27.2 27.6 28.0
26 23.5 23.8 24.2 24.6 25.0 25.4 25.8 26.2 26.5 26.9
27 22.6 23.0 23.3 23.7 24.1 24.4 24.8 25.2 25.6 25.9
28 21.8 22.1 22.5 22.9 23.2 23.6 23.9 24.3 24.6 25.0
29 21.0 21.4 21.7 22.1 22.4 22.8 23.1 23.4 23.8 24.1
30 20.3 20.7 21.0 21.3 21.7 22.0 22.3 22.7 23.0 23.3
31 19.7 20.0 20.3 20.6 21.0 21.3 21.6 21.9 22.3 22.6
32 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.3 21.6 21.9
33 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.2
34 17.9 18.2 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6
35 17.4 17.7 18.0 18.3 18.6 18.9 19.1 19.4 19.7 20.0
36 16.9 17.2 17.5 17.8 18.1 18.3 18.6 18.9 19.2 19.4
37 16.5 16.8 17.0 17.3 17.6 17.8 18.1 18.4 18.6 18.9
38 16.1 16.3 16.6 16.8 17.1 17.4 17.6 17.9 18.2 18.4
39 15.6 15.9 16.2 16.4 16.7 16.9 17.2 17.4 17.7 17.9
40 15.3 15.5 15.8 16.0 16.3 16.5 16.8 17.0 17.3 17.5
The Employer's Basic Assessment Rate Shall Be:
6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%
45 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 14.9 15.1 15.4 15.6 15.9 16.1 16.3 16.6 16.8 17.1
42 14.5 14.8 15.0 15.2 15.5 15.7 16.0 16.2 16.4 16.7
43 14.2 14.4 14.7 14.9 15.1 15.3 15.6 15.8 16.0 16.3
44 13.9 14.1 14.3 14.5 14.8 15.0 15.2 15.5 15.7 15.9
45 13.6 13.8 14.0 14.2 14.4 14.7 14.9 15.1 15.3 15.6
46 13.3 13.5 13.7 13.9 14.1 14.3 14.6 14.8 15.0 15.2
47 13.0 13.2 13.4 13.6 13.8 14.0 14.3 14.5 14.7 14.9
48 12.7 12.9 13.1 13.3 13.5 13.8 14.0 14.2 14.4 14.6
49 12.4 12.7 12.9 13.1 13.3 13.5 13.7 13.9 14.1 14.3
50 12.2 12.4 12.6 12.8 13.0 13.2 13.4 13.6 13.8 14.0
51 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.3 13.5 13.7
52 11.7 11.9 12.1 12.3 12.5 12.7 12.9 13.1 13.3 13.5
53 11.5 11.7 11.9 12.1 12.3 12.5 12.6 12.8 13.0 13.2
54 11.3 11.5 11.7 11.9 12.0 12.2 12.4 12.6 12.8 13.0
55 11.1 11.3 11.5 11.6 11.8 12.0 12.2 12.4 12.5 12.7
56 10.9 11.1 11.3 11.4 11.6 11.8 12.0 12.1 12.3 12.5
57 10.7 10.9 11.1 11.2 11.4 11.6 11.8 11.9 12.1 12.3
58 10.5 10.7 10.9 11.0 11.2 11.4 11.6 11.7 11.9 12.1
59 10.3 10.5 10.7 10.8 11.0 11.2 11.4 11.5 11.7 11.9
60 10.2 10.3 10.5 10.7 10.8 11.0 11.2 11.3 11.5 11.7
61 10.0 10.2 10.3 10.5 10.7 10.8 11.0 11.1 11.3 11.5
62 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1 11.3
63 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1
64 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 10.9
65 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8
66 9.2 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6
67 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3 10.4
68 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3
69 8.8 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1
70 8.7 8.9 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0
71 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7 9.9
72 8.5 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7
73 8.4 8.5 8.6 8.8 8.9 9.0 9.2 9.3 9.5 9.6
74 8.2 8.4 8.5 8.6 8.8 8.9 9.1 9.2 9.3 9.5
75 8.1 8.3 8.4 8.5 8.7 8.8 8.9 9.1 9.2 9.3
76 8.0 8.2 8.3 8.4 8.6 8.7 8.8 8.9 9.1 9.2
77 7.9 8.1 8.2 8.3 8.4 8.6 8.7 8.8 9.0 9.1
78 7.8 7.9 8.1 8.2 8.3 8.5 8.6 8.7 8.8 9.0
79 7.7 7.8 8.0 8.1 8.2 8.4 8.5 8.6 8.7 8.9
80 7.6 7.7 7.9 8.0 8.1 8.2 8.4 8.5 8.6 8.7
The Employer's Basic Assessment Rate Shall Be:
6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%
46 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
1 710.0 720.0 730.0 740.0 750.0 760.0 770.0 780.0 790.0
2 355.0 360.0 365.0 370.0 375.0 380.0 385.0 390.0 395.0
3 236.7 240.0 243.3 246.7 250.0 253.3 256.7 260.0 263.3
4 177.5 180.0 182.5 185.0 187.5 190.0 192.5 195.0 197.5
5 142.0 144.0 146.0 148.0 150.0 152.0 154.0 156.0 158.0
6 118.3 120.0 121.7 123.3 125.0 126.7 128.3 130.0 131.7
7 101.4 102.9 104.3 105.7 107.1 108.6 110.0 111.4 112.9
8 88.7 90.0 91.2 92.5 93.7 95.0 96.2 97.5 98.7
9 78.9 80.0 81.1 82.2 83.3 84.4 85.6 86.7 87.8
10 71.0 72.0 73.0 74.0 75.0 76.0 77.0 78.0 79.0
11 64.5 65.5 66.4 67.3 68.2 69.1 70.0 70.9 71.8
12 59.2 60.0 60.8 61.7 62.5 63.3 64.2 65.0 65.8
13 54.6 55.4 56.2 56.9 57.7 58.5 59.2 60.0 60.8
14 50.7 51.4 52.1 52.9 53.6 54.3 55.0 55.7 56.4
15 47.3 48.0 48.7 49.3 50.0 50.7 51.3 52.0 52.7
16 44.4 45.0 45.6 46.2 46.9 47.5 48.1 48.7 49.4
17 41.8 42.4 42.9 43.5 44.1 44.7 45.3 45.9 46.5
18 39.4 40.0 40.6 41.1 41.7 42.2 42.8 43.3 43.9
19 37.4 37.9 38.4 38.9 39.5 40.0 40.5 41.1 41.6
20 35.5 36.0 36.5 37.0 37.5 38.0 38.5 39.0 39.5
21 33.8 34.3 34.8 35.2 35.7 36.2 36.7 37.1 37.6
22 32.3 32.7 33.2 33.6 34.1 34.5 35.0 35.5 35.9
23 30.9 31.3 31.7 32.2 32.6 33.0 33.5 33.9 34.3
24 29.6 30.0 30.4 30.8 31.3 31.7 32.1 32.5 32.9
25 28.4 28.8 29.2 29.6 30.0 30.4 30.8 31.2 31.6
26 27.3 27.7 28.1 28.5 28.8 29.2 29.6 30.0 30.4
27 26.3 26.7 27.0 27.4 27.8 28.1 28.5 28.9 29.3
28 25.4 25.7 26.1 26.4 26.8 27.1 27.5 27.9 28.2
29 24.5 24.8 25.2 25.5 25.9 26.2 26.6 26.9 27.2
30 23.7 24.0 24.3 24.7 25.0 25.3 25.7 26.0 26.3
31 22.9 23.2 23.5 23.9 24.2 24.5 24.8 25.2 25.5
32 22.2 22.5 22.8 23.1 23.4 23.8 24.1 24.4 24.7
33 21.5 21.8 22.1 22.4 22.7 23.0 23.3 23.6 23.9
34 20.9 21.2 21.5 21.8 22.1 22.4 22.6 22.9 23.2
35 20.3 20.6 20.9 21.1 21.4 21.7 22.0 22.3 22.6
36 19.7 20.0 20.3 20.6 20.8 21.1 21.4 21.7 21.9
37 19.2 19.5 19.7 20.0 20.3 20.5 20.8 21.1 21.4
38 18.7 18.9 19.2 19.5 19.7 20.0 20.3 20.5 20.8
39 18.2 18.5 18.7 19.0 19.2 19.5 19.7 20.0 20.3
40 17.8 18.0 18.3 18.5 18.8 19.0 19.3 19.5 19.8
The Employer's Basic Assessment Rate Shall Be:
7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%
47 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
|
|
When State
Experienced If the Employer's Benefit Wage Ratio Does Not Exceed:
Factor is:
41 17.3 17.6 17.8 18.0 18.3 18.5 18.8 19.0 19.3
42 16.9 17.1 17.4 17.6 17.9 18.1 18.3 18.6 18.8
43 16.5 16.7 17.0 17.2 17.4 17.7 17.9 18.1 18.4
44 16.1 16.4 16.6 16.8 17.0 17.3 17.5 17.7 18.0
45 15.8 16.0 16.2 16.4 16.7 16.9 17.1 17.3 17.6
46 15.4 15.7 15.9 16.1 16.3 16.5 16.7 17.0 17.2
47 15.1 15.3 15.5 15.7 16.0 16.2 16.4 16.6 16.8
48 14.8 15.0 15.2 15.4 15.6 15.8 16.0 16.3 16.5
49 14.5 14.7 14.9 15.1 15.3 15.5 15.7 15.9 16.1
50 14.2 14.4 14.6 14.8 15.0 15.2 15.4 15.6 15.8
51 13.9 14.1 14.3 14.5 14.7 14.9 15.1 15.3 15.5
52 13.7 13.8 14.0 14.2 14.4 14.6 14.8 15.0 15.2
53 13.4 13.6 13.8 14.0 14.2 14.3 14.5 14.7 14.9
54 13.1 13.3 13.5 13.7 13.9 14.1 14.3 14.4 14.6
55 12.9 13.1 13.3 13.5 13.6 13.8 14.0 14.2 14.4
56 12.7 12.9 13.0 13.2 13.4 13.6 13.8 13.9 14.1
57 12.5 12.6 12.8 13.0 13.2 13.3 13.5 13.7 13.9
58 12.2 12.4 12.6 12.8 12.9 13.1 13.3 13.4 13.6
59 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.2 13.4
60 11.8 12.0 12.2 12.3 12.5 12.7 12.8 13.0 13.2
61 11.6 11.8 12.0 12.1 12.3 12.5 12.6 12.8 13.0
62 11.5 11.6 11.8 11.9 12.1 12.3 12.4 12.6 12.7
63 11.3 11.4 11.6 11.7 11.9 12.1 12.2 12.4 12.5
64 11.1 11.3 11.4 11.6 11.7 11.9 12.0 12.2 12.3
65 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0 12.2
66 10.8 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0
67 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6 11.8
68 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6
69 10.3 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.4
70 10.1 10.3 10.4 10.6 10.7 10.9 11.0 11.1 11.3
71 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0 11.1
72 9.9 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0
73 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7 10.8
74 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7
75 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5
76 9.3 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4
77 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1 10.3
78 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1
79 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0
80 8.9 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9
The Employer's Basic Assessment Rate Shall Be:
7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%
48 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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If you are aware of someone fraudulently collecting unemployment insurance benefits,
please call the Unemployment Insurance Fraud Hotline at (302)761-8397 or (302)761-8384.
To be sure that we are able to adequately conduct an investigations, please provide as
much of the following information as possible. If you do not know the answer, don’t worry;
just tell us what you do know:
• Who is committing unemployment insurance program fraud?
• What is their full address?
• What is the individual’s Social Security Number?
• What is the individual’s telephone number?
• What is the individual doing? For example, is the individual working, running a
business, not actively seeking work, unable to work, etc.?
• When did they start doing this?
• If the individual is working, what is the employer’s name/name of business?
• Where is the employer located?
• What is the employer’s address and telephone number?
Informational Videos
are available on line at:
http://ui.delawareworks.com/
Introduction to Unemployment Insurance Benefits (Eligibility)
Performing a Work Search
Reporting Income or Wages
Consequences of Overpayment
49 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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If you have any questions please call the
Delaware Division of Unemployment Insurance
Employer Contributions Unit
at (302)761-8482 or
email: DOL_UI_Employer_Tax_Questions@state.de.us
Division of Unemployment Insurance
Office Locations:
Wilmington Local Office HOTLINE NUMBERS:
Department of Labor Kent/Sussex County
Division of Unemployment Insurance 1-800-794-3032
4425 North Market Street
Fox Valley New Castle County
New Wilmington, DE 19802 (302)761-6576
Castle (302) 761-8446
Newark Local Office Lower Authority Appeals Unit
Department of Labor P.O. Box 9950
Division of Unemployment Insurance Wilmington, Delaware 19809
225 Corporate Boulevard, Phone: (302)761-8418
Suite 108 Fax: (302)761-6635
Pencader Corporate Center
Newark, DE 19702
(302) 368-6600
Kent Higher Authority Appeals Unit
P.O. Box 9950
Dover Local Office Wilmington, DE 19809
Department of Labor Phone: (302)761-8370
Division of Unemployment Insurance Fax: (302)761-6635
Blue Hen Corporate Center, Suite 2H
655 S. Bay Road
(302)739-5461
Georgetown Local Office
Department of Labor WEBSITE
Division of Unemployment Insurance http://ui.delawareworks.com/
Sussex 8 Georgetown Plaza
Suite 2
Georgetown Professional Park OFFICE HOURS
Georgetown, DE 19947 8:00 a.m. to 4:00 p.m.
(302) 856-5611 Monday through Friday,
Except State Holidays
50 | Questions please call: (302)761-8482 or email:DOL_UI_Employer_Tax_Questions@state.de.us
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