Delaware Department of Labor
First, the Average High Cost Multiplier that represents the solvency level of the trust fund is used to identify which of the eight newly proposed tax schedules (A-H) will be in effect. Then, by using specific interval points compared against the tax table intervals, a benefit ratio interval tax rate is selected from the tax schedule. This is added to industry and employer size add-on tax rates along with a 0.175% add-on rate for administration and technology to determine the employer’s final 2027 UI tax rate.