CHAPTER 74

FORMERLY

HOUSE BILL NO. 218

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:

Section 1. Amend Section 3348, Chapter 33, Title 19 of the Delaware Code by deleting subsection "(g)" in its entirety and by re-designating subsections "(h)" and "(i)" of this Section as subsections "(g)" and "(h)" respectively.

Section 2. Amend Section 3349, Chapter 33, Title 19 of the Delaware Code by deleting the words "standard rate" as they appear in the title of this subsection therein and by substituting in their place the words new employer rate".

Section 3. Amend Section 3349(a)(3), Chapter 33, Title 19 of the Delaware Code by inserting after the words "subsection (b) or (c)" and before the words of this Section" as they appear therein, the words "or (d)".

Section 4. Amend Section 3349(d), Chapter 33, Title 19 of the Delaware Code by deleting the words and no employer shall be eligible for a reduced rate if he has reported no employment for 5 or more consecutive calendar quarters in such 2 experience years" as they appear after the words "preceding the computation date" and in their place insert a ".".

Section 5. Amend Section 3350, Chapter 33, Title 19 of the Delaware Code by deleting the words "standard rate" as they appear in the title of this subsection therein and by substituting in their place the words new employer rate".

Section 6. Amend Section 3350(6), Chapter 33, Title 19 of the Delaware Code by striking this subsection in its entirety and by substituting in its place a new subsection 3350(6) to read as follows:

"(6) No employer's basic assessment rate or new employer rate for the period of 12 months commencing the 1st of January of any calendar year shall be less than 6-3/10h unless all required reports and all assessments due on wages paid for employment for such employer during pay periods ending on or prior to June 30 of the preceding year have been received by the Department on or prior to September 30 of such preceding year. If such required reports and assessments due are received by the Department after September 30 of the preceding year but prior to or on the last day of any calendar quarter of any calendar year, such employer's basic assessment rate or new employer rate for assessments on wages paid for employment for such employers during pay period in the said calendar quarter and for wages paid for employment for such employer during pay period in all succeeding calendar quarters in such calendar year shall be the basic assessment rate as determined for such employer under subsection (5) of this Section or the new employer rate as determined for such employer under Section 3348 of this Title, whichever the Department determines is applicable."

Section 7. Amend Section 3359, Chapter 33, Title 19 of the Delaware Code by deleting the sentence Such assessment and determination shall be final and conclusive as to such employing unit's liability and the amount thereof, unless the employing unit shall protest such assessment and determination within 15 days after the mailing of the notice thereof." as it appears therein and insert in its place, a new sentence to read Such assessment and determination shall, based upon administrative determination of the Department, be final and conclusive as to such employing unit's liability and the amount thereof, only until such time as the employing unit submits the required assessment report(s) to the Department, or unless the employing unit shall protest such assessment and determination within 15 days after the mailing of the notice thereof."

Approved June 30, 1987