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Important Notice To Employers

Senate Bill 127 was signed into law by Governor Carney on July 17, 2019.

This Act changes the penalty for an employer’s failure to file a report required by the Division of Unemployment Insurance from $17.25 to 15% of the total contributions paid or payable by the employer, unless 15% of the total contributions is less than $100 or more than $450. If 15% of the total contributions is less than $100, the penalty is $100. If 15% of the total contributions is more than $450, the penalty is $450. These reports are used to calculate the unemployment tax assessments due from employers. The tax assessments fund Delaware’s Unemployment Trust Fund. The amount of this penalty has not been adjusted for inflation in over 25 years.

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Senate Bill 128 was signed into law by Governor Carney on July 18, 2019.

This Act expands the collection procedures available to the Division of Unemployment Insurance to more closely match the collection procedures currently available to the Division of Revenue. The Act will provide the Division of Unemployment Insurance with streamlined procedures to allow it to more quickly and easily execute on judgments for unpaid unemployment compensation tax assessments and overpayments of tax benefits paid to individuals to which they were not entitled. These procedures include obtaining warrants for the levy and sale of property, garnishments of wages, bank accounts and other property, streamlined garnishment procedures, and denying or suspending professional licenses of judgment debtors. This Act also provides a streamlined process to renew the liens on judgments for an additional 10 years.

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Employer Handbook

In accordance with 20 CFR Part 603, wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual’s eligiblity under other government programs.

Employer Handbook

Unemployment Insurance Tax

The tax an employer pays depends on the size of the employer’s taxable payroll, the employer’s unemployment insurance tax rate and the taxable wage base. The taxable wage base is $18,500 and the minimum and maximum tax rates are .3% and 8.2% respectively.

Since the balance in the Delaware UI Trust Fund as of September 2018 was in excess of $125 million, the taxable wage base will remain at $16,500 for CY2019.

For more information on Unemployment Insurance please refer to the Employer’s Handbook.

Delaware Merit Rate Table

 

Type

 

2019

 

2018

 

2017

 

2016

 

New Employer Rate

 

1.5%

 

1.6%

 

1.7%

 

1.9%

 

New Construction Rate

 

2.5%

 

2.9%

 

3.4%

 

3.7%

 

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

 

$16,500

 

$18,500

 

$18,500

 

State Experience

 

29

 

31

 

34

 

40



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