CHAPTER 513
FORMERLY
HOUSE BILL NO. 734
AN ACT TO AMEND CHAPTER 33, TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three- fifths of all members elected to each House thereof concurring therein):
Section 1. Amend Section 3349, Chapter 33, Title 19 of the Delaware Code, by adding a new subsection (d) to read u follows:
"(d) After July I, 1986, no employer's rate shall be reduced below the new cmploycr rate for any calendar year unless and until he has had employment in each of the 2 consecutive experience years immediately preceding the computation date. and no employer shall be eligible for a reduced rate if he has reported no employment for S or more consecutive calendar quarters In such 2 experience years."
Section 2. Amend Chapter 33, Title 19 of the Delaware Cock, by striking existing §3348 thereof in its entirety and by substituting in its place a new §3348 to read as follows:
"§3348. Average employer uscssment rate; average industry assessment rate; average construction industry uscssment rate; new employer rate; standard rate of assessment.
(a) On or before December 31 of each year, the Secretary of Labor shall establish an average employer assessment rate for the next succeeding calendar year. The average employer assessment rate shall be computed by multiplying total taxable wages paid by each employer, regardless of industrial classification category as listed in the Standard Industrial Classification (SIC) Manual furnished by the Federal government. 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 montlu ending on June 30.
(b) On or before December 31 of each year. the Secretary of Labor shall establish an average industry assessment rate for the next succeeding calendar year for industrial classification categories (carried to 4 places) 15, 16 and 17 as listed in the Standard Industrial Classification (SIC) Manual furnished by the Federal government. The average Industry assessment rate for standard industrial classification categories 15. 16 and 17 shall be computed by multiplying total taxable wages paid by each employer in the industrial classification category during the 12 consecutive months ending on June 30 by the employer's assessment ratc established for the next calendar year and dividing the aggregate product for all employers in thc industrial classification category by the total of taxable wages paid by all employers in the industrial classification category during the 12 consecutive months ending on June 30.
(c) On or before December 31 of each year. the Secretary of Labor shall establish an average construction industry assessment rate for thc next succeeding calendar year for industrial classification categories (carried to 2 places) 15, 16 and 17 as listed in the Standard Industrial Classification (SIC) Manual furnished by the Federal government. The average construction industry usessmcnt rate shall be computed by multiplying total taxable wages paid by each cmploycr in thc construction industry during the 12 consecutive months ending on June 30 by the employer's usessmcnt rate established for the next calendar year and dividing the aggregate product for all employers by the total of taxable wages paid by all construction Industry employers during the 12 consecutive months ending on June 30.
(d) For any cmploycr, excluding those employers in SIC categories 15. 16 and 17, who first becomes subject to this chapter on or after July I. 1986, the new cmploycr rate shall be the average employer assessment rate.
(e) For any employer in SIC categories 15, 16 and 17 who first becomes subject to this chapter on or after July I, 1986. the new employer rate shall be the average industry assessment rate in that employer's particular SIC category (carried to 4 places) or the average construction industry assessment rate, whichever is the greater.
(f) The SIC category assigned to any cmploycr shall be as determined by the Secretary of Labor or his designee and shall be reviewable only for abuse of discretion.
(g) An employer's new employer rate, once assigned, shall not vary until the cmploycr becomes a rated employer u defined in §3349 of this title.
(h) Each employer subject to the new employer rate shall pay an assessment in an amount equal to the product of the new employer rate times wages paid by him during any calendar year, except as may be otherwise prescribed in this chapter.
(I) The standard rate of assessment shall be 2 7/10 percent for calendar years prior to 1985 and 5.- 4/10 percent for calendar year 1985 and subsequent years."
Approved July 9, 1986