AN ACT TO AMEND TITLE 19, DELAWARE CODE, RELATING TO UNEMPLOYMENT COMPENSATION, BY PROVIDING FOR A METHOD OF ELECTION OF COVERAGE AND REIMBURSEMENT FOR BENEFITS PAID BY AGENCIES AND POLITICAL SUBDIVISIONS OF THE STATE OF DELAWARE.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 19, § 3343, is hereby amended by adding thereto the following new and additional paragraph, to be known as § 3343 (c), to read as follows:
§ 3343 (c). Any agency or instrumentality of the State of Delaware or any political subdivision thereof, may elect coverage for its employees, or for selected groups of employees under this chapter, and shall for purposes of this chapter be hereinafter referred to as a liable public employer.
Section 2. Title 19, § 3345, is hereby amended by adding thereto three new and additional paragraphs, to be known as § 3345 (a), (b) and (c), to read as follows:
(a) In the event a liable public employer should elect to cover employees under this Act under the provisions of paragraph 3343 (c), then in lieu of assessments required of employers under this Act, the liable public employer shall pay into the fund an amount equivalent to the amount of benefits paid to individuals based on wages paid by such liable public employer. If benefits paid an individual are based on wages paid by both a liable public employer and one or more other employers, the amount payable by such liable public employer to the fund shall bear the same ratio to total benefits paid to the individual as the base-period wages and paid to the individual by the liable public employer bears to the total amount of base-period wages paid to the individual by all of his base-period employers.
(b) If the base period wages of an individual include wages from more than one liable public employer, the amount to be paid into the unemployment compensation fund with respect to the benefits paid to such individuals shall be prorated among such liable public employers in proportion to the wages paid to such individual by such employer during the base period.
(c) The amount of payments required under this section to be made into the unemployment compensation fund shall be ascertained by the Commission as soon as practicable after the end of each calendar month. Payments into the fund by liable public employers shall be made at such time and in such manner as the Commission may determine and prescribe.
Approved July 7, 1964.