TITLE 19

Labor

Unemployment Compensation

CHAPTER 33. UNEMPLOYMENT COMPENSATION

Subchapter III. Employer's Coverage and Assessments


Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3341.;

Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a written application for termination of coverage and the Department finds that there was no employment as defined in §§ 3302(8)(A) and (10)(C) of this title performed for an employing unit within the preceding calendar year.

For purposes of this section, the 2 or more employing units mentioned in § 3302(8)(D), (8)(E) or (8)(F) of this title shall be treated as a single employing unit.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3342; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 8; 58 Del. Laws, c. 522, § 22.;

(a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if, at least 30 days prior to such January 1, it has filed with the Department a written notice to that effect.

(b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if at least 30 days prior to such January 1 such employing unit has filed with the Department a written notice to that effect.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3343; 54 Del. Laws, c. 328, § 1; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, §§ 9, 10; 58 Del. Laws, c. 522, § 23; 58 Del. Laws, c. 530, § 3; 63 Del. Laws, c. 427, § 15.;

(a) The Department may delegate to a suitable employee of the Department the power to make preliminary determinations on all questions relating to the liability of employing units for the assessments mentioned in this subchapter, but such administrative rulings shall be subject to the review of the Unemployment Insurance Appeal Board. An appeal may be taken by an employing unit within 15 days from the date of the administrative ruling. The person taking the appeal shall be designated as the complainant. The Board shall hear such appeals within a reasonable time.

(b) Formal hearings shall be conducted according to the rules prescribed by the Unemployment Insurance Appeal Board and a record of such hearings shall be made and kept by the Unemployment Insurance Appeal Board. The record shall include the evidence, the Unemployment Insurance Appeal Board's findings of fact and the Unemployment Insurance Appeal Board's decision together with a brief statement of the reasons therefor. It shall show the manner in which the Unemployment Insurance Appeal Board construed the law and applied it to the facts.

(c) The Unemployment Insurance Appeal Board's decision shall be final and conclusive as to the liability of the employing unit unless, within 10 days after mailing thereof the complainant or the Department appeals to the Superior Court for the county in which the complainant resides. The Department may be represented in any such appeal by any qualified attorney employed by the Department and designated by it for that purpose or, at the Department's request, by the Attorney General. In every such appeal the cause shall be decided by the Court from the record, without the aid of a jury, and the Court may affirm, reverse or modify the Unemployment Insurance Appeal Board's decision. The Unemployment Insurance Appeal Board's findings of fact shall not be set aside unless the Court determines that the record contains no substantial evidence that would reasonably support the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the Unemployment Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal Board has made an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board's decision and render an appropriate judgment.

(d) In every such appeal the cause shall be decided by the Court from the record without the aid of a jury, and the Court may affirm, reverse or modify the Unemployment Insurance Appeal Board's decision. The Unemployment Insurance Appeal Board's findings of fact shall not be set aside if the Court finds the record contains substantial evidence to reasonably support the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the Unemployment Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal Board has made an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board's decision and render an appropriate judgment.

(e) The Superior Courts for the several counties of this State shall have jurisdiction to hear and determine all appeals taken pursuant to this chapter and by appropriate rules shall prescribe the procedure in such appeals.

(f) The decision of the Court shall be in writing and the Prothonotary shall file a certified copy thereof with the Unemployment Insurance Appeal Board.

(g) Costs may be awarded by the Court and, when so awarded, the same amount of costs shall be allowed, taxed and collected as are allowed, taxed and collected for like services in the Superior Court.

41 Del. Laws, c. 258, § 11; 43 Del. Laws, c. 280, § 17; 44 Del. Laws, c. 208, § 4; 46 Del. Laws, c. 162, § 14; 19 Del. C. 1953, § 3344; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, §§ 5G(1), 5G(2); 72 Del. Laws, c. 315, §§ 1-3; 75 Del. Laws, c. 127, § 1.;

(a) Assessments shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter, with respect to wages for employment. Such assessments shall become due and be paid by each employer to the Department for the Fund in accordance with such regulations as the Department prescribes. Except in the case of a false or fraudulent report with intent to evade tax, the amount of assessments imposed by this chapter shall be assessed within 4 years after the date of the filing of the report required by this chapter with respect to such assessments and no civil action or other proceeding to enforce the payment of such assessments shall be commenced more than 4 years after the date of the filing of such report.

(b) Liability for assessments and election of reimbursement:

(1) In lieu of assessments required of employers under § 3348 of this title, liable public employers defined in § 3302(8)(B) of this title shall pay into the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and the extended benefits paid (whether paid due to immediate eligibility or eligibility upon separation from a subsequent employer) that is attributable to service in the employ of such liable public employer to individuals for weeks of unemployment which begin during the effective period of such election.

(2) For purposes of this section, employing units covered under § 3302(8)(B) of this title are considered liable public employers and shall be liable for reimbursement payments in lieu of assessments. Paragraphs (b)(4)a., b., c., d., e., f. and g. of this section shall apply to any liable public employer.

(3) Any nonprofit organization or group of organizations, described in § 501(c)(3) of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] which is exempt from income tax under § 501(a) of such Code [26 U.S.C. § 501(a)], which, pursuant to § 3302(8)(C) of this title, is or becomes subject to this chapter on or after January 1, 1972, shall pay assessments under subsection (a) of this section and § 3348 of this title unless it elects, in accordance with this subsection, to pay to the Department for the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and the first week of extended benefits paid and one half of the extended benefits paid in subsequent weeks (whether paid due to immediate eligibility or eligibility upon separation from a subsequent employer), that is attributable to service in the employ of such nonprofit organization, to individuals for weeks of unemployment which begin during the effective period of such election.

a. Any nonprofit organization which is or becomes subject to this chapter on January 1, 1972, may elect to become liable for reimbursement payments in lieu of assessments for a period of not less than 1 taxable year beginning with January 1, 1972, provided it files with the Department a written notice of its election within the 30-day period immediately following such date.

b. Any nonprofit organization which becomes subject to this chapter after January 1, 1972, may elect to become liable for reimbursement payments in lieu of assessments for a period of not less than 12 months beginning with the date on which such subjectivity begins by filing a written notice of its election with this Department not later than 30 days immediately following the date of the determination of such subjectivity.

c. Any nonprofit organization which makes an election in accordance with paragraph (b)(3)a. or b. of this section will continue to be liable for reimbursement payments in lieu of assessments until it files with the Department a written notice terminating its election of reimbursement payments not later than 30 days prior to the beginning of the taxable year for which such termination shall first be effective.

The term "reimbursement payments in lieu of assessments" means the money payments to the State Unemployment Compensation Fund in lieu of assessments (required under § 3348 of this title) by:

1. Nonprofit organizations, which are equivalent to the amount of regular benefits and the first week of extended benefits paid and 1/2 of the extended benefits paid in subsequent weeks, which are attributable to service in the employ of such employers; and

2. Liable public employers, which are equivalent to the amount of regular benefits and extended benefits paid, which are attributable to service in the employ of such employers.

d. Any nonprofit organization which has been paying assessments under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the Department, not later than 30 days prior to the beginning of any taxable year, a written notice of election to become liable for reimbursement payments in lieu of assessments. Such election shall not be terminable by the organization for that and the next year.

e. The Department may for good cause extend the period within which a notice of election or a notice of termination must be filed and may permit an election to be retroactive, but not any earlier than with respect to benefits paid after December 31, 1969.

f. The Department, in accordance with such regulations as it may prescribe, shall notify each nonprofit organization of any determination which the Department may make of the status of such nonprofit organization as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal and review in accordance with § 3344 of this title.

(4)a. If benefits paid an individual are based on wages paid by 1 or more employers that are liable for reimbursement payments in lieu of assessments and on wages paid by 1 or more employers liable for assessments under § 3348 of this title, the amount of benefits reimbursable by each employer liable for reimbursement payments to the Fund shall be the amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all the individual's base period employers.

b. If benefits paid an individual are based on wages paid by 2 or more employers liable for reimbursement payments in lieu of assessments, the amount of benefits reimbursable by each such employer to the Fund shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all the individual's base period employers.

c. At the end of each calendar quarter, or at the end of any other period as determined by the Department, the Department shall bill each nonprofit organization (or group of such organizations) which has elected to make payments in lieu of assessments for an amount equal to the full amount of regular benefits and the first week of extended benefits paid plus 1/2 of the amount of extended benefits paid in subsequent weeks during such quarter or other prescribed period that is attributable to service in the employ of such organization.

d. Payment of any bill rendered under paragraph (b)(4)c. of this section shall be made not later than 30 days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with paragraph (b)(4)f. of this section.

e. Payments made by any nonprofit organization under this paragraph shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.

f. The amount due specified in any bill from the Department shall be conclusive on the organization unless, not later than 15 days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application for redetermination setting forth the grounds for such application. The Department shall promptly review and reconsider the amount due specified in the bill and shall thereafter issue a redetermination in any case in which such application for redetermination has been filed. Any such redetermination shall be conclusive on the organization unless, not later than 15 days after the redetermination was mailed to its last known address or otherwise delivered to it, the organization files an appeal to the Board setting forth the grounds for appeal. Proceedings on appeal to the Board from the amount of a bill rendered under this subsection or a redetermination of such amount shall be in accordance with § 3344(b) of this title and the decision of the Board shall be subject to § 3344(c) of this title.

g. Past due reimbursement payments in lieu of assessments shall be subject to the same interest and penalties that, pursuant to § 3357 of this title, apply to past due assessments.

(5) Notwithstanding any other provisions of paragraph (b)(3) of this section, any nonprofit organization that, prior to January 1, 1969, paid assessments required by subsection (a) of this section and pursuant to paragraph (b)(3) of this section elects, within 30 days after June 21, 1971, to make payments in lieu of assessments shall not be required to make such payment on account of any regular or extended benefits paid, on the basis of wages paid by such organization to individuals for weeks of unemployment which began on or after the effective date of such election until the total amount of such benefits equals the amount:

a. By which the assessments paid by such organization with respect to the 2-year period before the effective date of the election under paragraph (b)(3) of this section exceed

b. The total amount of unemployment benefits paid for the same period under this chapter on the basis of wages paid for employment by such organization.

(6) Group accounts. — Two or more employers that have become liable for payments in lieu of assessments, in accordance with this subsection of this section, may file a joint application to the Department for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this paragraph. Upon its approval of the application, the Department shall establish a group account for such employers effective as of the beginning of the calendar quarter in which the Department receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than 2 years and thereafter until terminated at the discretion of the Department or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of assessments with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. The Department shall prescribe such regulations as it deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this paragraph for addition of new members to and withdrawal of active members from such accounts and for the determination of the amounts that are payable under this paragraph by members of the group and the time and manner of such payments.

(7)a. Notwithstanding any other provisions of the Unemployment Compensation Law for the payment of assessments, any governmental entity or instrumentality may, as an alternative to financing benefits by payment in lieu of assessments, elect to pay assessments beginning with the date on which subjectivity begins by filing written notice of its election with the Department no later than 120 days after such subjectivity begins; provided that such election shall be effective for at least 2 full calendar years; or it may elect to pay assessments for a period of not less than 2 calendar years beginning January 1 of any year if written notice of such election is filed with the Department not later than February 1 of such year; provided, further, that such governmental entity or instrumentality shall remain liable for payments in lieu of assessments with respect to all benefits paid based on base period wages earned in the employ of such entity or instrumentality in the period during which it financed its benefits in lieu of assessments as provided in paragraph (b)(1) of this section.

b. Any governmental entity or instrumentality may terminate its election to pay assessments as of January 1 of any year by filing written notice with the Department not later than February 1 of any year with respect to which termination is to become effective. It may not revert to an assessment method of financing for at least 2 full calendar years after such termination.

c. Any governmental entity or instrumentality electing the option for assessment financing will report and pay assessments in accordance with subsection (a) of this section and §§ 3348 and 3350 of this title, except that notwithstanding the above sections, the assessment rate shall be 1 percent for the entire calendar year 1978 and the assessment rate for any subsequent calendar years shall be the rate established for such governmental entity or instrumentality under paragraph (b)(7)d. of this section.

d. On or before September 1 of each year beginning with September 1, 1979, the Department shall review the composite benefit cost experience of all governmental entities and instrumentalities and, on the basis of that experience, establish the assessment rate for the next following calendar year which can be expected to yield sufficient revenue to equal or exceed the projected benefit costs for that calendar year.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3345; 50 Del. Laws, c. 104, § 1; 53 Del. Laws, c. 79, § 1; 54 Del. Laws, c. 328, § 2; 57 Del. Laws, c. 669, §§ 5B, 13B; 58 Del. Laws, c. 143, § 11; 58 Del. Laws, c. 522, §§ 24-27; 58 Del. Laws, c. 530, § 4; 61 Del. Laws, c. 186, §§ 25-31; 63 Del. Laws, c. 76, § 7; 63 Del. Laws, c. 192, §§ 4-7; 63 Del. Laws, c. 427, §§ 16-19; 64 Del. Laws, c. 91, §§ 8-11; 65 Del. Laws, c. 514, §§ 12, 13; 70 Del. Laws, c. 186, § 1.;

Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the wages of individuals in such employer's employ.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3346; 53 Del. Laws, c. 79, § 1.;

In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3347; 53 Del. Laws, c. 79, § 1.;

(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 North American Industry Classification System (NAICS) 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 months 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 6 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average industry assessment rate for standard industrial classification categories 236, 237, and 238 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 rate established for the next calendar year and dividing the aggregate product for all employers in the 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 the next succeeding calendar year for industrial classification categories (carried to 3 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average construction industry assessment rate shall be computed by multiplying total taxable wages paid by each employer in the construction industry 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 construction industry employers during the 12 consecutive months ending on June 30.

(d) For any employer, excluding those employers in NAICS categories 236, 237 and 238, who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average employer assessment rate.

(e) For any employer in NAICS categories 236, 237 and 238 who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average industry assessment rate in the employer's particular NAICS category (carried to 6 places) or the average construction industry assessment rate, whichever is the greater.

(f) The NAICS category assigned to any employer shall be as determined by the Secretary of Labor or the Secretary's designee and shall be reviewable only for abuse of discretion.

(g) 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 the employer during any calendar year, except as may be otherwise prescribed in this chapter.

(h) 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.

(i) Notwithstanding the computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate, no employer assigned an assessment rate under subsection (d) or subsection (e) of this section shall have a rate of less than 1 percent.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 12; 43 Del. Laws, c. 282, § 3; 19 Del. C. 1953, § 3348; 53 Del Laws, c. 79, § 1; 63 Del. Laws, c. 76, § 9; 63 Del. Laws, c. 192, § 8; 64 Del Laws, c. 427, § 4; 65 Del. Laws, c. 513, § 2; 66 Del. Laws, c. 74, § 1; 66 Del. Laws, c. 115, § 1; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 303, §§ 1-7.;

(a) For the purpose of this section:

(1) "Computation date" means October 1 of any year.

(2) "Experience year" means the 4 consecutive calendar quarter periods beginning on July 1 of any year and ending on June 30 of the following year.

(3) "Rated employer" means an employer who has met the requirements of subsection (b), (c) or (d) of this section.

(b) Prior to January 1, 1980, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 4 experience years.

(c) After December 31, 1979, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 3 experience years.

(d) After July 1, 1986, no employer's rate shall be reduced below the new employer rate for any calendar year unless and until the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 12; 44 Del. Laws, c. 207, § 7; 19 Del. C. 1953, § 3349; 50 Del. Laws, c. 115, § 7; 52 Del. Laws, c. 18, §§ 2, 3; 53 Del. Laws, c. 32, § 3; 62 Del. Laws, c. 163, §§ 2, 3; 63 Del. Laws, c. 192, §§ 9, 10; 65 Del. Laws, c. 513, § 1; 66 Del. Laws, c. 74, §§ 2-4; 70 Del. Laws, c. 186, § 1.;

Prior to the calendar year 1954, each employer's rate for any calendar year shall be determined on the basis of the employer's record as of December 31 of the preceding calendar year. For the year 1954 and each calendar year thereafter each employer's rate for any calendar year shall be determined on the basis of the employer's record as of September 30 of the preceding calendar year. Variations from the standard rate of assessments shall be determined in accordance with the following requirements:

(1) When, in any benefit year, an employee is first paid benefits for total or partial unemployment, the employee's wages during the employee's base period shall be termed the "employee's benefit wages" and shall be treated, for the purposes of this paragraph, as though they had been earned in the experience year in which such first benefit is paid, except that wages paid to an employee during the employee's base period for part-time employment by an employer who continues to give the employee employment to the same extent while the employee is receiving benefits as the employee did during the employee's base period shall not be determined to be employee's benefit wages. The employer shall establish the continuation of work to the satisfaction of the Department by submitting such information as the Department may require within 4 business days after the notification or mailing of notice by the Department that the employee has first filed a claim for benefits. Wages paid by any individual employer to an employee during the first 90 days such employee is in employment for the employer shall not be considered in determining benefit wages if the said employee is rated as "disabled" by the United States Veterans Administration or as "handicapped" by the Department of Labor.

(2) The "employer's benefit wages" for any experience year shall be the total of the employee benefit wages of all of such employer's employees or former employees, except for those employee benefit wages of employees who were hired to fill jobs vacated by members of the National Guard or the Reserve Branch of the United States armed services who were called to active duty during the Persian Gulf crisis.

(3) The "benefit wage ratio" of each employer shall be the percentage obtained by dividing the total of the employer's benefit wages for the most recent 3 completed experience years by the employer's total payroll subject to assessments for the same 3 experience years as shown on the employer's assessment reports.

(4) For any calendar year, the "state experience factor" shall be the term used for the total benefits paid from the Fund during the most recent 3 completed experience years, divided by the total of the benefit wages of all employers during the same 3 years. In such computation, any fraction shall be adjusted to the nearest multiple of 1%.

(5) The basic assessment rate for each employer for the current calendar year shall be determined prior to the due date of the first basic assessment for such year in accordance with the following table:

When State Experience Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
The Employer's Basic Assessment Rate Shall Be:
  0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%
When State Experience Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
The Employer's Basic Assessment Rate Shall Be:
  0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
The Employer's Basic Assessment Rate Shall Be:
  1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%
When State Experience Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5
The Employer's Basic Assessment Rate Shall Be:
  1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
The Employer's Basic Assessment Rate Shall Be:
  2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8
The Employer's Basic Assessment Rate Shall Be:
  2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
The Employer's Basic Assessment Rate Shall Be:
  3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
51 6.1 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.6 7.8
52 6.0 6.2 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.7
53 5.8 6.0 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.5
54 5.7 5.9 6.1 6.3 6.5 6.7 6.9 7.0 7.2 7.4
55 5.6 5.8 6.0 6.2 6.4 6.5 6.7 6.9 7.1 7.3
56 5.5 5.7 5.9 6.1 6.3 6.4 6.6 6.8 7.0 7.1
57 5.4 5.6 5.8 6.0 6.1 6.3 6.5 6.7 6.8 7.0
58 5.3 5.5 5.7 5.9 6.0 6.2 6.4 6.6 6.7 6.9
59 5.3 5.4 5.6 5.8 5.9 6.1 6.3 6.4 6.6 6.8
60 5.2 5.3 5.5 5.7 5.8 6.0 6.2 6.3 6.5 6.7
61 5.1 5.2 5.4 5.6 5.7 5.9 6.1 6.2 6.4 6.6
62 5.0 5.2 5.3 5.5 5.6 5.8 6.0 6.1 6.3 6.5
63 4.9 5.1 5.2 5.4 5.6 5.7 5.9 6.0 6.2 6.3
64 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1 6.3
65 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0 6.2
66 4.7 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1
67 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0
68 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7 5.9
69 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8
70 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7
71 4.4 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.6
72 4.3 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6
73 4.2 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3 5.5
74 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3 5.4
75 4.1 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3
76 4.1 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3
77 4.0 4.2 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2
78 4.0 4.1 4.2 4.4 4.5 4.6 4.7 4.9 5.0 5.1
79 3.9 4.1 4.2 4.3 4.4 4.6 4.7 4.8 4.9 5.1
80 3.9 4.0 4.1 4.3 4.4 4.5 4.6 4.8 4.9 5.0
The Employer's Basic Assessment Rate Shall Be:
  3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 410.0 420.0 430.0 440.0 450.0 460.0 470.0 480.0 490.0 500.0
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
The Employer's Basic Assessment Rate Shall Be:
  4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
51 8.0 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8
52 7.9 8.1 8.3 8.5 8.7 8.8 9.0 9.2 9.4 9.6
53 7.7 7.9 8.1 8.3 8.5 8.7 8.9 9.1 9.2 9.4
54 7.6 7.8 8.0 8.1 8.3 8.5 8.7 8.9 9.1 9.3
55 7.5 7.6 7.8 8.0 8.2 8.4 8.5 8.7 8.9 9.1
56 7.3 7.5 7.7 7.9 8.0 8.2 8.4 8.6 8.8 8.9
57 7.2 7.4 7.5 7.7 7.9 8.1 8.2 8.4 8.6 8.8
58 7.1 7.2 7.4 7.6 7.8 7.9 8.1 8.3 8.4 8.6
59 6.9 7.1 7.3 7.5 7.6 7.8 8.0 8.1 8.3 8.5
60 6.8 7.0 7.2 7.3 7.5 7.7 7.8 8.0 8.2 8.3
61 6.7 6.9 7.0 7.2 7.4 7.5 7.7 7.9 8.0 8.2
62 6.6 6.8 6.9 7.1 7.3 7.4 7.6 7.7 7.9 8.1
63 6.5 6.7 6.8 7.0 7.1 7.3 7.5 7.6 7.8 7.9
64 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5 7.7 7.8
65 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4 7.5 7.7
66 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.3 7.4 7.6
67 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5
68 6.0 6.2 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4
69 5.9 6.1 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.2
70 5.9 6.0 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.1
71 5.8 5.9 6.1 6.2 6.3 6.5 6.6 6.8 6.9 7.0
72 5.7 5.8 6.0 6.1 6.3 6.4 6.5 6.7 6.8 6.9
73 5.6 5.8 5.9 6.0 6.2 6.3 6.4 6.6 6.7 6.8
74 5.5 5.7 5.8 5.9 6.1 6.2 6.4 6.5 6.6 6.8
75 5.5 5.6 5.7 5.9 6.0 6.1 6.3 6.4 6.5 6.7
76 5.4 5.5 5.7 5.8 5.9 6.1 6.2 6.3 6.4 6.6
77 5.3 5.5 5.6 5.7 5.8 6.0 6.1 6.2 6.4 6.5
78 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.2 6.3 6.4
79 5.2 5.3 5.4 5.6 5.7 5.8 5.9 6.1 6.2 6.3
80 5.1 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.1 6.3
The Employer's Basic Assessment Rate Shall Be:
  4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 510.0 520.0 530.0 540.0 550.0 560.0 570.0 580.0 590.0 600.0
2 255.0 260.0 265.0 270.0 275.0 280.0 285.0 290.0 295.0 300.0
3 170.0 173.3 176.7 180.0 183.3 186.7 190.0 193.3 196.7 200.0
4 127.5 130.0 132.5 135.0 137.5 140.0 142.5 145.0 147.5 150.0
5 102.0 104.0 106.0 108.0 110.0 112.0 114.0 116.0 118.0 120.0
6 85.0 86.7 88.3 90.0 91.7 93.3 95.0 96.7 98.3 100.0
7 72.9 74.3 75.7 77.1 78.6 80.0 81.4 82.9 84.3 85.7
8 63.8 65.0 66.3 67.5 68.8 70.0 71.2 72.5 73.7 75.0
9 56.7 57.8 58.9 60.0 61.1 62.2 63.3 64.4 65.6 66.7
10 51.0 52.0 53.0 54.0 55.0 56.0 57.0 58.0 59.0 60.0
11 46.4 47.3 48.2 49.1 50.0 50.9 51.8 52.7 53.6 54.5
12 42.5 43.3 44.2 45.0 45.8 46.7 47.5 48.3 49.2 50.0
13 39.2 40.0 40.8 41.5 42.3 43.1 43.8 44.6 45.4 46.2
14 36.4 37.1 37.9 38.6 39.3 40.0 40.7 41.4 42.1 42.9
15 34.0 34.7 35.3 36.0 36.7 37.3 38.0 38.7 39.3 40.0
16 31.9 32.5 33.1 33.8 34.4 35.0 35.6 36.3 36.9 37.5
17 30.0 30.6 31.2 31.8 32.4 32.9 33.5 34.1 34.7 35.3
18 28.3 28.9 29.4 30.0 30.6 31.1 31.7 32.2 32.8 33.3
19 26.8 27.4 27.9 28.4 28.9 29.5 30.0 30.5 31.1 31.6
20 25.5 26.0 26.5 27.0 27.5 28.0 28.5 29.0 29.5 30.0
21 24.3 24.8 25.2 25.7 26.2 26.7 27.1 27.6 28.1 28.6
22 23.2 23.6 24.1 24.5 25.0 25.5 25.9 26.4 26.8 27.3
23 22.2 22.6 23.0 23.5 23.9 24.3 24.8 25.2 25.7 26.1
24 21.3 21.7 22.1 22.5 22.9 23.3 23.8 24.2 24.6 25.0
25 20.4 20.8 21.2 21.6 22.0 22.4 22.8 23.2 23.6 24.0
26 19.6 20.0 20.4 20.8 21.2 21.5 21.9 22.3 22.7 23.1
27 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.5 21.9 22.2
28 18.2 18.6 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.4
29 17.6 17.9 18.3 18.6 19.0 19.3 19.7 20.0 20.3 20.7
30 17.0 17.3 17.7 18.0 18.3 18.7 19.0 19.3 19.7 20.0
31 16.5 16.8 17.1 17.4 17.7 18.1 18.4 18.7 19.0 19.4
32 15.9 16.3 16.6 16.9 17.2 17.5 17.8 18.1 18.4 18.8
33 15.5 15.8 16.1 16.4 16.7 17.0 17.3 17.6 17.9 18.2
34 15.0 15.3 15.6 15.9 16.2 16.5 16.8 17.1 17.4 17.6
35 14.6 14.9 15.1 15.4 15.7 16.0 16.3 16.6 16.9 17.1
36 14.2 14.4 14.7 15.0 15.3 15.6 15.8 16.1 16.4 16.7
37 13.8 14.1 14.3 14.6 14.9 15.1 15.4 15.7 15.9 16.2
38 13.4 13.7 13.9 14.2 14.5 14.7 15.0 15.3 15.5 15.8
39 13.1 13.3 13.6 13.8 14.1 14.4 14.6 14.9 15.1 15.4
40 12.8 13.0 13.3 13.5 13.8 14.0 14.3 14.5 14.8 15.0
The Employer's Basic Assessment Rate Shall Be:
  5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 12.4 12.7 12.9 13.2 13.4 13.7 13.9 14.1 14.4 14.6
42 12.1 12.4 12.6 12.9 13.1 13.3 13.6 13.8 14.0 14.3
43 11.9 12.1 12.3 12.6 12.8 13.0 13.3 13.5 13.7 14.0
44 11.6 11.8 12.0 12.3 12.5 12.7 13.0 13.2 13.4 13.6
45 11.3 11.6 11.8 12.0 12.2 12.4 12.7 12.9 13.1 13.3
46 11.1 11.3 11.5 11.7 12.0 12.2 12.4 12.6 12.8 13.0
47 10.9 11.1 11.3 11.5 11.7 11.9 12.1 12.3 12.6 12.8
48 10.6 10.8 11.0 11.3 11.5 11.7 11.9 12.1 12.3 12.5
49 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0 12.2
50 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0
51 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8
52 9.8 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.3 11.5
53 9.6 9.8 10.0 10.2 10.4 10.6 10.8 10.9 11.1 11.3
54 9.4 9.6 9.8 10.0 10.2 10.4 10.6 10.7 10.9 11.1
55 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7 10.9
56 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7
57 8.9 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5
58 8.8 9.0 9.1 9.3 9.5 9.7 9.8 10.0 10.2 10.3
59 8.6 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0 10.2
60 8.5 8.7 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0
61 8.4 8.5 8.7 8.9 9.0 9.2 9.3 9.5 9.7 9.8
62 8.2 8.4 8.5 8.7 8.9 9.0 9.2 9.4 9.5 9.7
63 8.1 8.3 8.4 8.6 8.7 8.9 9.0 9.2 9.4 9.5
64 8.0 8.1 8.3 8.4 8.6 8.7 8.9 9.1 9.2 9.4
65 7.8 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1 9.2
66 7.7 7.9 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1
67 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8 9.0
68 7.5 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8
69 7.4 7.5 7.7 7.8 8.0 8.1 8.3 8.4 8.6 8.7
70 7.3 7.4 7.6 7.7 7.9 8.0 8.1 8.3 8.4 8.6
71 7.2 7.3 7.5 7.6 7.7 7.9 8.0 8.2 8.3 8.5
72 7.1 7.2 7.4 7.5 7.6 7.8 7.9 8.1 8.2 8.3
73 7.0 7.1 7.3 7.4 7.5 7.7 7.8 7.9 8.1 8.2
74 6.9 7.0 7.2 7.3 7.4 7.6 7.7 7.8 8.0 8.1
75 6.8 6.9 7.1 7.2 7.3 7.5 7.6 7.7 7.9 8.0
76 6.7 6.8 7.0 7.1 7.2 7.4 7.5 7.6 7.8 7.9
77 6.6 6.8 6.9 7.0 7.1 7.3 7.4 7.5 7.7 7.8
78 6.5 6.7 6.8 6.9 7.1 7.2 7.3 7.4 7.6 7.7
79 6.5 6.6 6.7 6.8 7.0 7.1 7.2 7.3 7.5 7.6
80 6.4 6.5 6.6 6.8 6.9 7.0 7.1 7.2 7.4 7.5
The Employer's Basic Assessment Rate Shall Be:
  5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 610.0 620.0 630.0 640.0 650.0 660.0 670.0 680.0 690.0 700.0
2 305.0 310.0 315.0 320.0 325.0 330.0 335.0 340.0 345.0 350.0
3 203.3 206.7 210.0 213.3 216.7 220.0 223.3 226.7 230.0 233.3
4 152.5 155.0 157.5 160.0 162.5 165.0 167.5 170.0 172.5 175.0
5 122.0 124.0 126.0 128.0 130.0 132.0 134.0 136.0 138.0 140.0
6 101.7 103.3 105.0 106.7 108.3 110.0 111.7 113.3 115.0 116.7
7 87.1 88.6 90.0 91.4 92.9 94.3 95.7 97.1 98.6 100.0
8 76.2 77.5 78.7 80.0 81.2 82.5 83.7 85.0 86.2 87.5
9 67.8 68.9 70.0 71.1 72.2 73.3 74.4 75.6 76.7 77.8
10 61.0 62.0 63.0 64.0 65.0 66.0 67.0 68.0 69.0 70.0
11 55.5 56.4 57.3 58.2 59.1 60.0 60.9 61.8 62.7 63.6
12 50.8 51.7 52.5 53.3 54.2 55.0 55.8 56.7 57.5 58.3
13 46.9 47.7 48.5 49.2 50.0 50.8 51.5 52.3 53.1 53.8
14 43.6 44.3 45.0 45.7 46.4 47.1 47.9 48.6 49.3 50.0
15 40.7 41.3 42.0 42.7 43.3 44.0 44.7 45.3 46.0 46.7
16 38.1 38.8 39.4 40.0 40.6 41.3 41.9 42.5 43.1 43.7
17 35.9 36.5 37.1 37.6 38.2 38.8 39.4 40.0 40.6 41.2
18 33.9 34.4 35.0 35.6 36.1 36.7 37.2 37.8 38.3 38.9
19 32.1 32.6 33.2 33.7 34.2 34.7 35.3 35.8 36.3 36.8
20 30.5 31.0 31.5 32.0 32.5 33.0 33.5 34.0 34.5 35.0
21 29.0 29.5 30.0 30.5 31.0 31.4 31.9 32.4 32.9 33.3
22 27.7 28.2 28.6 29.1 29.5 30.0 30.5 30.9 31.4 31.8
23 26.5 27.0 27.4 27.8 28.3 28.7 29.1 29.6 30.0 30.4
24 25.4 25.8 26.3 26.7 27.1 27.5 27.9 28.3 28.8 29.2
25 24.4 24.8 25.2 25.6 26.0 26.4 26.8 27.2 27.6 28.0
26 23.5 23.8 24.2 24.6 25.0 25.4 25.8 26.2 26.5 26.9
27 22.6 23.0 23.3 23.7 24.1 24.4 24.8 25.2 25.6 25.9
28 21.8 22.1 22.5 22.9 23.2 23.6 23.9 24.3 24.6 25.0
29 21.0 21.4 21.7 22.1 22.4 22.8 23.1 23.4 23.8 24.1
30 20.3 20.7 21.0 21.3 21.7 22.0 22.3 22.7 23.0 23.3
31 19.7 20.0 20.3 20.6 21.0 21.3 21.6 21.9 22.3 22.6
32 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.3 21.6 21.9
33 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.2
34 17.9 18.2 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6
35 17.4 17.7 18.0 18.3 18.6 18.9 19.1 19.4 19.7 20.0
36 16.9 17.2 17.5 17.8 18.1 18.3 18.6 18.9 19.2 19.4
37 16.5 16.8 17.0 17.3 17.6 17.8 18.1 18.4 18.6 18.9
38 16.1 16.3 16.6 16.8 17.1 17.4 17.6 17.9 18.2 18.4
39 15.6 15.9 16.2 16.4 16.7 16.9 17.2 17.4 17.7 17.9
40 15.3 15.5 15.8 16.0 16.3 16.5 16.8 17.0 17.3 17.5
The Employer's Basic Assessment Rate Shall Be:
  6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 14.9 15.1 15.4 15.6 15.9 16.1 16.3 16.6 16.8 17.1
42 14.5 14.8 15.0 15.2 15.5 15.7 16.0 16.2 16.4 16.7
43 14.2 14.4 14.7 14.9 15.1 15.3 15.6 15.8 16.0 16.3
44 13.9 14.1 14.3 14.5 14.8 15.0 15.2 15.5 15.7 15.9
45 13.6 13.8 14.0 14.2 14.4 14.7 14.9 15.1 15.3 15.6
46 13.3 13.5 13.7 13.9 14.1 14.3 14.6 14.8 15.0 15.2
47 13.0 13.2 13.4 13.6 13.8 14.0 14.3 14.5 14.7 14.9
48 12.7 12.9 13.1 13.3 13.5 13.8 14.0 14.2 14.4 14.6
49 12.4 12.7 12.9 13.1 13.3 13.5 13.7 13.9 14.1 14.3
50 12.2 12.4 12.6 12.8 13.0 13.2 13.4 13.6 13.8 14.0
51 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.3 13.5 13.7
52 11.7 11.9 12.1 12.3 12.5 12.7 12.9 13.1 13.3 13.5
53 11.5 11.7 11.9 12.1 12.3 12.5 12.6 12.8 13.0 13.2
54 11.3 11.5 11.7 11.9 12.0 12.2 12.4 12.6 12.8 13.0
55 11.1 11.3 11.5 11.6 11.8 12.0 12.2 12.4 12.5 12.7
56 10.9 11.1 11.3 11.4 11.6 11.8 12.0 12.1 12.3 12.5
57 10.7 10.9 11.1 11.2 11.4 11.6 11.8 11.9 12.1 12.3
58 10.5 10.7 10.9 11.0 11.2 11.4 11.6 11.7 11.9 12.1
59 10.3 10.5 10.7 10.8 11.0 11.2 11.4 11.5 11.7 11.9
60 10.2 10.3 10.5 10.7 10.8 11.0 11.2 11.3 11.5 11.7
61 10.0 10.2 10.3 10.5 10.7 10.8 11.0 11.1 11.3 11.5
62 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1 11.3
63 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1
64 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 10.9
65 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8
66 9.2 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6
67 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3 10.4
68 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3
69 8.8 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1
70 8.7 8.9 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0
71 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7 9.9
72 8.5 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7
73 8.4 8.5 8.6 8.8 8.9 9.0 9.2 9.3 9.5 9.6
74 8.2 8.4 8.5 8.6 8.8 8.9 9.1 9.2 9.3 9.5
75 8.1 8.3 8.4 8.5 8.7 8.8 8.9 9.1 9.2 9.3
76 8.0 8.2 8.3 8.4 8.6 8.7 8.8 8.9 9.1 9.2
77 7.9 8.1 8.2 8.3 8.4 8.6 8.7 8.8 9.0 9.1
78 7.8 7.9 8.1 8.2 8.3 8.5 8.6 8.7 8.8 9.0
79 7.7 7.8 8.0 8.1 8.2 8.4 8.5 8.6 8.7 8.9
80 7.6 7.7 7.9 8.0 8.1 8.2 8.4 8.5 8.6 8.7
The Employer's Basic Assessment Rate Shall Be:
  6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
1 710.0 720.0 730.0 740.0 750.0 760.0 770.0 780.0 790.0
2 355.0 360.0 365.0 370.0 375.0 380.0 385.0 390.0 395.0
3 236.7 240.0 243.3 246.7 250.0 253.3 256.7 260.0 263.3
4 177.5 180.0 182.5 185.0 187.5 190.0 192.5 195.0 197.5
5 142.0 144.0 146.0 148.0 150.0 152.0 154.0 156.0 158.0
6 118.3 120.0 121.7 123.3 125.0 126.7 128.3 130.0 131.7
7 101.4 102.9 104.3 105.7 107.1 108.6 110.0 111.4 112.9
8 88.7 90.0 91.2 92.5 93.7 95.0 96.2 97.5 98.7
9 78.9 80.0 81.1 82.2 83.3 84.4 85.6 86.7 87.8
10 71.0 72.0 73.0 74.0 75.0 76.0 77.0 78.0 79.0
11 64.5 65.5 66.4 67.3 68.2 69.1 70.0 70.9 71.8
12 59.2 60.0 60.8 61.7 62.5 63.3 64.2 65.0 65.8
13 54.6 55.4 56.2 56.9 57.7 58.5 59.2 60.0 60.8
14 50.7 51.4 52.1 52.9 53.6 54.3 55.0 55.7 56.4
15 47.3 48.0 48.7 49.3 50.0 50.7 51.3 52.0 52.7
16 44.4 45.0 45.6 46.2 46.9 47.5 48.1 48.7 49.4
17 41.8 42.4 42.9 43.5 44.1 44.7 45.3 45.9 46.5
18 39.4 40.0 40.6 41.1 41.7 42.2 42.8 43.3 43.9
19 37.4 37.9 38.4 38.9 39.5 40.0 40.5 41.1 41.6
20 35.5 36.0 36.5 37.0 37.5 38.0 38.5 39.0 39.5
21 33.8 34.3 34.8 35.2 35.7 36.2 36.7 37.1 37.6
22 32.3 32.7 33.2 33.6 34.1 34.5 35.0 35.5 35.9
23 30.9 31.3 31.7 32.2 32.6 33.0 33.5 33.9 34.3
24 29.6 30.0 30.4 30.8 31.3 31.7 32.1 32.5 32.9
25 28.4 28.8 29.2 29.6 30.0 30.4 30.8 31.2 31.6
26 27.3 27.7 28.1 28.5 28.8 29.2 29.6 30.0 30.4
27 26.3 26.7 27.0 27.4 27.8 28.1 28.5 28.9 29.3
28 25.4 25.7 26.1 26.4 26.8 27.1 27.5 27.9 28.2
29 24.5 24.8 25.2 25.5 25.9 26.2 26.6 26.9 27.2
30 23.7 24.0 24.3 24.7 25.0 25.3 25.7 26.0 26.3
31 22.9 23.2 23.5 23.9 24.2 24.5 24.8 25.2 25.5
32 22.2 22.5 22.8 23.1 23.4 23.8 24.1 24.4 24.7
33 21.5 21.8 22.1 22.4 22.7 23.0 23.3 23.6 23.9
34 20.9 21.2 21.5 21.8 22.1 22.4 22.6 22.9 23.2
35 20.3 20.6 20.9 21.1 21.4 21.7 22.0 22.3 22.6
36 19.7 20.0 20.3 20.6 20.8 21.1 21.4 21.7 21.9
37 19.2 19.5 19.7 20.0 20.3 20.5 20.8 21.1 21.4
38 18.7 18.9 19.2 19.5 19.7 20.0 20.3 20.5 20.8
39 18.2 18.5 18.7 19.0 19.2 19.5 19.7 20.0 20.3
40 17.8 18.0 18.3 18.5 18.8 19.0 19.3 19.5 19.8
The Employer's Basic Assessment Rate Shall Be:
  7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%
When State Experienced Factor is: If the Employer's Benefit Wage Ratio Does Not Exceed:
41 17.3 17.6 17.8 18.0 18.3 18.5 18.8 19.0 19.3
42 16.9 17.1 17.4 17.6 17.9 18.1 18.3 18.6 18.8
43 16.5 16.7 17.0 17.2 17.4 17.7 17.9 18.1 18.4
44 16.1 16.4 16.6 16.8 17.0 17.3 17.5 17.7 18.0
45 15.8 16.0 16.2 16.4 16.7 16.9 17.1 17.3 17.6
46 15.4 15.7 15.9 16.1 16.3 16.5 16.7 17.0 17.2
47 15.1 15.3 15.5 15.7 16.0 16.2 16.4 16.6 16.8
48 14.8 15.0 15.2 15.4 15.6 15.8 16.0 16.3 16.5
49 14.5 14.7 14.9 15.1 15.3 15.5 15.7 15.9 16.1
50 14.2 14.4 14.6 14.8 15.0 15.2 15.4 15.6 15.8
51 13.9 14.1 14.3 14.5 14.7 14.9 15.1 15.3 15.5
52 13.7 13.8 14.0 14.2 14.4 14.6 14.8 15.0 15.2
53 13.4 13.6 13.8 14.0 14.2 14.3 14.5 14.7 14.9
54 13.1 13.3 13.5 13.7 13.9 14.1 14.3 14.4 14.6
55 12.9 13.1 13.3 13.5 13.6 13.8 14.0 14.2 14.4
56 12.7 12.9 13.0 13.2 13.4 13.6 13.8 13.9 14.1
57 12.5 12.6 12.8 13.0 13.2 13.3 13.5 13.7 13.9
58 12.2 12.4 12.6 12.8 12.9 13.1 13.3 13.4 13.6
59 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.2 13.4
60 11.8 12.0 12.2 12.3 12.5 12.7 12.8 13.0 13.2
61 11.6 11.8 12.0 12.1 12.3 12.5 12.6 12.8 13.0
62 11.5 11.6 11.8 11.9 12.1 12.3 12.4 12.6 12.7
63 11.3 11.4 11.6 11.7 11.9 12.1 12.2 12.4 12.5
64 11.1 11.3 11.4 11.6 11.7 11.9 12.0 12.2 12.3
65 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0 12.2
66 10.8 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0
67 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6 11.8
68 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6
69 10.3 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.4
70 10.1 10.3 10.4 10.6 10.7 10.9 11.0 11.1 11.3
71 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0 11.1
72 9.9 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0
73 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7 10.8
74 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7
75 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5
76 9.3 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4
77 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1 10.3
78 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1
79 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0
80 8.9 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9
The Employer's Basic Assessment Rate Shall Be:
  7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%

If the employer's benefit wage ratio exceeds the percentage in the last column of the table opposite the State Experience Factor, the employer's basic contribution rate shall be 8%.

(6) No employer's basic assessment rate or new employer rate for the period of 12 months commencing January 1 of any calendar year shall be less than 6 3/10% unless all required reports and all assessment 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 periods in the said calendar quarter and for wages paid for employment for such employer during pay periods in all succeeding calendar quarters in such calendar year shall be the basic assessment rate as determined for such employer under paragraph (5) of this section or the new employer rate as determined for such employer under § 3348 of this title, whichever the Department determines is applicable.

(7) Effective July 1, 1994, notwithstanding any inconsistent provisions of this chapter, if, after the last day of any claimant's benefit year but within the 90 days next following thereafter, an employer for whom benefit wage charges were made as a consequence of such claimant's receipt of benefits files a written notice in such manner as the Department shall prescribe, stating that the employer had reemployed such claimant within the claimant's benefit year, and the Department finds that such employee received in benefits a total amount aggregating not more than 25% of the maximum benefit payments to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 75% of the benefit wages previously charged against the employer relating to such claimant's previous employment; or if the Department finds that such employee received in benefits an amount aggregating more than 25% but not more than 50% of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 50% of the benefit wages previously charged against the employer relating to such claimant's previous employment; or if the Department finds that such employee received in benefits a total amount aggregating more than 50% but not more than 75% of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 25% of the benefit wages previously charged against the employer relating to such claimant's previous employment. In computing an employer's assessment rate for any calendar year, credits may be used only in connection with rehires of claimants whose benefit years ended no later than June 30 of the calendar year immediately preceding. Rehire credits shall be applied to the employer's benefit wage record in the calendar year and quarter in which the claimant's benefit year exhausted. An employer may apply for rehire credits relating to a claim for benefits, including benefits paid as a consequence of a claim for partial unemployment benefits, regardless of the number of separate periods of unemployment a claimant had during the claimant's benefit year.

Employer "rehire credits" as defined above shall not be used in the calculation of the "state experience factor" as determined in accordance with paragraph (4) of this section.

(8) For the last 3 calendar quarters of 1959, the 4 calendar quarters of 1960 and the first calendar quarter of 1961, every rated employer shall pay, in addition to the assessment set for such employer under paragraph (5) of this section, an additional assessment of 1 1/2% of wages paid by the employer in each of the aforesaid calendar quarters.

(9) Supplemental Assessment Rate.

a. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $90 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
.1 - 3.9%   1.1%
4.0 - 5.9%   1.2%
6.0 - 7.9%   1.3%
8.0%   1.5%

b. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $90 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
.1 - 3.9%   1.5%
4.0 - 5.9%   1.8%
6.0 - 7.9%   2.1%
8.0%   2.5%

c. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $130 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
.1 - 3.9%   .9%
4.0 - 5.9%   1.1%
6.0 - 7.9%   1.2%
8.0%   1.5%

d. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $200 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
0.1 - 3.9%   .7%
4.0 - 5.9%   .7%
6.0 - 7.9%   .7%
8.0%   .7%

e. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $215 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
.1 - 3.9%   .5%
4.0 - 5.9%   .5%
6.0 - 7.9%   .5%
8.0%   .5%

f. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $250 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
0.1 - 3.9%   0.3%
4.0 - 5.9%   0.3%
6.0 - 7.9%   0.3%
8.0%   0.3%

g. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $300 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/Basic Assessment Rate = Supplemental Assessment Rate
0.1 - 3.9%   0.2%
4.0 - 5.9%   0.2%
6.0 - 7.9%   0.2%
8.0%   0.2%

h. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $130 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph (9)a. or b. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

i. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $200 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph (9)a., b. or c. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

j. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $215 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph (9)a., b., c. or d. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

k. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $250 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph (9)a., b., c., d. or e. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

l. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $300 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph (9)a., b., c., d., e. or f. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

m. Notwithstanding any other provisions in this section, for any calendar year beginning January 1, 2004, and thereafter, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" of 0.2%.

(10) In any benefit year, the employee's "benefit wages" paid by each employer to such employee shall not exceed the "base of assessment" defined in § 3302(19)(A) of this title.

41 Del. Laws, c. 258, § 7; 42 Del. Laws, c. 197, § 1; 43 Del. Laws, c. 280, §§ 13, 14, 24; 44 Del. Laws, c. 207, §§ 8-10; 45 Del. Laws, c. 267, § 7; 45 Del. Laws, c. 268, § 1; 46 Del. Laws, c. 162, § 9; 47 Del. Laws, c. 392, § 1; 19 Del. C. 1953, § 3350; 50 Del. Laws, c. 115, §§ 8-10; 50 Del. Laws, c. 117, § 4; 52 Del. Laws, c. 18, § 4; 53 Del. Laws, c. 32, §§ 4-7; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, §§ 5B, 5H; 58 Del. Laws, c. 522, § 28; 58 Del. Laws, c. 528, § 1; 58 Del. Laws, c. 573, § 3; 59 Del. Laws, c. 578, § 1; 62 Del. Laws, c. 163, §§ 4, 5; 63 Del. Laws, c. 76, §§ 10, 11; 64 Del. Laws, c. 91, § 12; 64 Del. Laws, c. 427, § 5; 65 Del. Laws, c. 45, §§ 3, 4; 65 Del. Laws, c. 514, §§ 14, 15; 66 Del. Laws, c. 72, § 1; 66 Del. Laws, c. 74, §§ 5, 6; 67 Del. Laws, c. 119, §§ 1, 2; 68 Del. Laws, c. 65, § 1; 69 Del. Laws, c. 460, §§ 1-3; 70 Del. Laws, c. 46, §§ 1-4; 70 Del. Laws, c. 110, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 147, §§ 3-5; 72 Del. Laws, c. 107, §§ 1-3; 73 Del. Laws, c. 209, §§ 3-5; 74 Del. Laws, c. 143, § 3; 75 Del. Laws, c. 313, §§ 1, 2.;

If the Department finds that an employer's business is closed solely because of the entrance of 1 or more of the owners, officers, partners or the majority stockholder into the armed forces of the United States, after January 1, 1950, such employer's experience-rating record shall not be terminated, and, if the business is resumed within 2 years after the discharge or release from active duty in the armed forces of such person or persons, the employer's experience shall be deemed to have been continuous throughout such period. The benefit-wage ratio of any such employer for the calendar year in which the employer resumes business and the 3 calendar years immediately following shall be a percentage equal to the total of the employer's benefit wages (including any benefit wages resulting from the payment of benefits to any individual during the period the employer was in the armed forces based upon wages paid by the employer prior to the employer's entrance into such forces) for the 3 most recently completed calendar years divided by that part of the employer's total payroll, with respect to which assessments have been paid to the Department, for the 3 most recent calendar years during the whole of which, respectively, such employer has been in business.

41 Del. Laws, c. 258, § 7; 48 Del. Laws, c. 179, § 3; 19 Del. C. 1953, § 3351; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 70 Del. Laws, c. 186, § 1.;

The Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and upon application by 2 or more employers to establish such an account or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.

Group accounts for 20 or more employers that have become liable for payments in lieu of assessments are prescribed in § 3345(b)(6) of this title.

41 Del. Laws, c. 258, § 7; 42 Del. Laws, c. 197, § 1; 19 Del. C. 1953, § 3352; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 12; 64 Del. Laws, c. 91, §§ 13, 14.;

Notwithstanding any other provision of law, the following shall apply regarding transfers of experience and assignment of rates:

(1) If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is any common ownership, management or control of the employers, then the unemployment experience attributable to the transferred trade or business shall be transferred to the employer to whom such business is so transferred. The rates of both employers shall be recalculated and made effective immediately upon the date of the transfer of trade or business.

(2) Whenever a person who is not an employer under this chapter at the time it acquires the trade or business of an employer, the unemployment experience of the acquired business shall not be transferred to such person if the Department finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, such person shall be assigned the applicable new employer rate under § 3348 of this title. In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the Department shall use objective factors which may include the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long such business enterprise was continued, or whether new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.

(3)a. If a person knowingly violates or attempts to violate paragraphs (1) or (2) of this section or any other provision of this chapter related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person shall be subject to the following penalties:

1. If the person is an employer, then such employer shall be assigned the highest rate assignable under this chapter for the rate year during which such violation or attempted violation occurred and the 3 rate years immediately following this rate year. However, if the person's business is already at such highest rate for any year, or if the amount of increase in the person's rate would be less than 2% for such year, then a penalty rate of contributions of 2% of taxable wages shall be imposed for such year.

2. If the person is not an employer, such person shall be subject to a civil monetary penalty of not more than $5,000. Any such penalty shall be deposited in the penalty and interest account established under § 3166 of this title.

b. For purposes of this section, the term "knowingly" means having actual knowledge of, or acting with deliberate ignorance or reckless disregard for, the prohibition involved.

c. For purposes of this section, the term "violates or attempts to violate" includes, but is not limited to, intent to evade, misrepresentation or wilful nondisclosure.

d. In addition to the penalty imposed by paragraph (3)a. of this section, any violation of this section may be prosecuted as a class B misdemeanor under § 4202(a)(2) of Title 11.

(4) The Department shall establish procedures to identify the transfer or acquisition of a business for purposes of this section.

(5) For purposes of this section:

a. "Person" has the meaning given such term by § 7701(a)(1) of the Internal Revenue Code of 1986 [26 U.S.C. § 7701(a)(1)], and

b. "Trade or business" shall include the employer's workforce.

(6) This section shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.

41 Del. Laws, c. 258, § 7; 44 Del. Laws, c. 207, § 11; 45 Del. Laws, c. 267, § 8; 46 Del. Laws, c. 162, § 10; 19 Del. C. 1953, § 3353; 50 Del. Laws, c. 115, § 11; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 69 Del. Laws, c. 89, §§ 3-7; 75 Del. Laws, c. 177, § 1.;

(a) The Department shall promptly notify each employer of the employer's rate of assessments as determined for any calendar year pursuant to this subchapter.

(b) Such determination shall become conclusive and binding upon the employer unless, within 15 days after the mailing of notice thereof to the employer's last known address or in the absence of mailing within 15 days after the delivery of such notice, the employer files an application for review and redetermination setting forth the employer's reasons therefor. If the Department grants such review, the employer shall be promptly notified thereof and shall be granted an opportunity for a fair hearing, but no employer shall have standing, in any proceeding involving the employer's rate of assessments or assessment liability, to contest the chargeability to the employer's account of any benefits paid in accordance with a determination, redetermination or decision pursuant to §§ 3317-3325 or § 3355 of this title except upon the ground that the services on the basis of which such benefits were found to be chargeable did not constitute services performed in employment for the employer and only in the event that the employer was not provided the opportunity, via the issuance of a separation notice by the Department, as required pursuant to § 3317(b) of this title, to be a party to such determination, redetermination or decision or to any other proceedings under this chapter in which the character of such services was determined.

(c) The employer shall be promptly notified of the Department's denial of the employer's application or of the Department's redetermination, both of which shall become final unless, within 15 days after the mailing of notice thereof to the employer's last known address or in the absence of mailing within 15 days after the delivery of such notice, a petition for judicial review is filed in the Superior Court of the county in which the employer's place of business is located. In any proceeding under this section the findings of the Department as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive and the jurisdiction of the Court shall be confined to questions of law. No additional evidence shall be received by the Court but the Court may order additional evidence to be taken before the Department and the Department may, after hearing such additional evidence, modify its determination and file such modified determination, together with a transcript of the additional record, with the Court. Such proceedings shall be heard in a summary manner and shall be given precedence over all other civil cases except cases arising under §§ 3317-3325 of this title and the Workers' Compensation Law, Chapter 23 of this title.

(d) An appeal may be taken from the decision of the Superior Court to the Supreme Court of this State in the same manner, but not inconsistent with this chapter, as is provided in civil cases.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 15; 19 Del. C. 1953, § 3354; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 70 Del. Laws, c. 121, § 6; 70 Del. Laws, c. 186, § 1.;

(a) The Department shall provide quarterly notification to base period employers of benefit wages charged to their experience merit rating accounts hereafter referred to as "benefit wage charge notices".

(b) Such benefit wage charge notices shall become conclusive and binding upon the base period employer unless, within 15 days after the mailing of the notice thereof to the last known address or in the absence of mailing within 15 days after the delivery of such notice, a base period employer who is subject to tax rate assessments under § 3345(a) of this title files an application for review seeking relief from benefit wages charged to its experience merit rating account. A § 3345(a) of this title base period employer who has filed a timely application for review of its benefit wage charge notice shall be entitled to relief from such benefit wage charges contained in such notice only on the basis that:

(1) The claimant's separation from the base period employer (if such separation was separate from and prior to the claimant's separation from the claimant's last employer and if the base period employer is not also the last employer) was not qualifying under § 3314(1), (2) and (7) of this title; and

(2) The Department administratively erred in calculating the correct amount of certain benefit wages charged to its account.

However, as to paragraphs (b)(1) and (2) of this section above, any such base period or last employer who has failed to return a completed separation notice which is applicable to the benefit wage charge at issue in a timely manner in accordance with § 3317 of this title shall be barred from seeking benefit wage charge relief unless the Department for reasons found to constitute good cause should release the base period or last employer from the default. Regardless, no employer shall have standing to seek benefit wage charge relief pursuant to the procedure established in §§ 3317-3325 of this title.

(c) Applications for review shall be referred to an individual designated by the Department, who shall examine the basis for each request for relief from benefit wage charges made to the employer's experience merit rating account. After such review, the Department's representative shall promptly notify the base period employer and each claimant involved of the representative's decision on the base period employer's request for review, and such decision shall become final unless within 15 days after the mailing of notice thereof to the last known address or in the absence of mailing within 15 days after the delivery of such notice, the base period employer files and application for redetermination with the Department.

(d) Unless the request for redetermination is withdrawn, an appeals tribunal, after affording the base period employer and the claimant, if a claimant is involved, and the Department a reasonable opportunity for fair hearing with regard to each benefit wage charge, shall affirm, modify or reverse those portions of the benefit wage charge notice challenged by the employer. The base period employer, the Department, and a claimant, if involved, shall be duly notified of the appeal tribunal's decision on each benefit wage charge for which redetermination is requested, together with its reasons therefor, which shall be deemed to be final unless within 15 days after the delivery of such decision, a petition for judicial review is filed in the Superior Court. In any proceeding under this section the findings of the appeals tribunal as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive and the jurisdiction of the Court shall be confined to the questions of law. No additional evidence shall be received by the Court, but the Court may order additional evidence to fee taken before the appeals tribunal or the Department and the Department or appeals tribunal may, after hearing such evidence, modify its redetermination and file such modified redetermination, together with a transcribed copy of the additional record with the Court. Such proceedings shall be heard in a summary manner and shall be given precedence over all other civil cases except cases arising under §§ 3317-3325 of this title and the Workers' Compensation Law, Chapter 23 of this title.

(e) Such redeterminations of benefit wage charge notices which have become final and binding after notice and after providing the opportunity for hearing or appeal, and the findings of fact in connection therewith, may be introduced in any subsequent administrative or judicial proceedings involving the determination of the rate of assessments of any employer for any calendar year and shall be entitled to the same finality as is provided in § 3354 of this title with respect to findings of fact made by the Department and proceedings to redetermine the assessment rate of an employer.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 15; 19 Del. C. 1953, § 3355; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 70 Del. Laws, c. 121, § 5; 70 Del. Laws, c. 186, § 1.;

If the Federal Unemployment Tax Act [26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now permitted under § 3302(c) of the Internal Revenue Code [26 U.S.C. § 3302(c)] to an employer with respect to this chapter, then for any such employer, liable under the federal statute, the employer's contribution rate under this chapter shall be that determined in § 3350(5) of this title plus the 3/10 of 1 percent additional offset credit permitted under federal law.

41 Del. Laws, c. 258, § 7; 46 Del. Laws, c. 162, § 11; 19 Del. C. 1953, § 3356; 58 Del. Laws, c. 522, § 29; 63 Del. Laws, c. 76, § 12; 70 Del. Laws, c. 186, § 1.;

Assessments and reimbursement payments in lieu of assessments which remain unpaid on the date they are due and payable, as prescribed by the Department, shall bear interest, at a rate determined by regulation by the Secretary of Labor, from and after such due date until payment plus accrued interest is received by the Department. Interest collected pursuant to this section after September 30, 1967, shall be paid into the Special Administration Fund.

The Department may waive the payment of interest for a period of not more than 6 months in cases where it appears to the satisfaction of the Department that the delayed payment was caused by a reasonable doubt as to liability and the employer was not negligent in applying for a determination of the question of liability.

No interest shall be charged in cases where the Department has ascertained that an amount equal to the amount of the delayed payment had previously been paid by the employer into the unemployment trust fund of another state.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3357; 53 Del. Laws, c. 79, § 1; 56 Del. Laws, c. 187, §§ 5, 6; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 13; 61 Del. Laws, c. 426, § 2; 65 Del. Laws, c. 514, § 16.;

If, after due notice, any employer defaults in any payment of assessments or interest thereon, the amount due may be collected by civil action in the name of the Department.

The employer adjudged in default shall pay the costs of the action.

Civil actions brought under this section to collect assessments or interest thereon from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review arising under the Workers' Compensation Law, Chapter 23 of this title.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3358; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 522, § 30; 70 Del. Laws, c. 186, § 1.;

If any employing unit neglects or refuses to make any assessment report required by the rules and regulations of the Department for a period of 30 days after the date on which the assessment report should have been made or if any assessment report which has been made by an employing unit is deemed by the Department to be incorrect, the Department may make an estimate and determination of the liability of such employing unit from any information which the Department may have or may obtain and, according to such estimate and determination so made, may assess the employing unit for the assessments, interest and penalties due from the employing unit and may give notice of such assessment and determination by registered mail and may make demand upon the employing unit for payment. 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. If any employing unit protests the assessment and determination, the employing unit, upon its written request, shall be heard by the Department. Such hearing shall be conducted according to the procedure prescribed by the Department. Immediately after the hearing the Department shall notify the employing unit of its findings and the assessment and determination then made, if any, shall be final and conclusive as to the liability of the employing unit upon the issuance of such notice.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3359; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 66 Del. Laws, c. 74, § 7.;

(a) The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in accordance with §§ 3358 and 3361 of this title, except that the interest and penalty from the employer under this title after September 30, 1967, and the additional emergency assessment required under § 3391 of this title shall be a debt of the employer to the Special Administration Fund of the Department of Labor.

(b) In addition to the methods of collection authorized by this chapter, the Department may collect overpayments, interest, penalties, and other liabilities due from any employer under this chapter as provided in § 545 of Title 30, § 6402 of the Federal Internal Revenue Code (26 U.S.C. § 6402), § 303(m) of the Social Security Act (42 U.S.C. § 503(m)), and any other means available under federal or state law.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 44 Del. Laws, c. 208, § 5; 19 Del. C. 1953, § 3360; 53 Del. Laws, c. 79, § 1; 56 Del. Laws, c. 187, § 7; 57 Del. Laws, c. 669, § 5C; 64 Del. Laws, c. 158, § 5; 80 Del. Laws, c. 282, § 2; 81 Del. Laws, c. 78, § 8.;

(a) As an additional or alternative remedy the Department may issue, under its seal and the hand of the Secretary of Labor of the State, to the prothonotary of the Superior Court in and for any county of this State a certificate that any employer is indebted under this chapter in an amount which shall be stated in such certificate. Thereupon the prothonotary to whom such certificate has been issued shall immediately enter upon the record of docketed judgments the name of such employer, the name of the Department, the amount of the debt so certified, a brief description of the employer's liability under this chapter and the date of making such entries. The making of such entries shall have the same force and effect in all respects as the entries of docketed judgment in the office of such prothonotary, and the Department shall have all the remedies and may take all the proceedings for the collection of the debt which could be had or taken upon a judgment in an action of law upon debt or contract.

(b) Such debt, from the time of the docketing thereof, shall be a lien on and bind the lands, tenements and hereditaments of the debtor. Promptly upon the entry of the debt as a judgment the prothonotary shall send by registered letter to the debtor, at the debtor's last known address within this State, notice of the entry of the judgment together with the amount thereof.

(c) Within 10 days from the date of the notice, the debtor may file a petition in the Superior Court to review the legality or validity of the indebtedness, and upon the filing of the petition all proceedings on such judgment shall be stayed until the final determination of the cause. Such review shall be limited to the correct amount of such indebtedness or the correct identity of the debtors.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 44 Del. Laws, c. 208, § 6; 19 Del. C. 1953, § 3361; 57 Del. Laws, c. 669, §§ 5B, 5I; 70 Del. Laws, c. 186, § 1.;

Whenever any employing unit acquires the organization, trade or business or substantially all the assets thereof of another employing unit which was an employer subject to this chapter, the acquiring employing unit shall give to the Department written notice of the acquisition within 7 days after the date of the transfer. The notice shall specify the acquired assets and state the value as of the date of the transfer. If such notice is not duly given or if the Department within 7 days after the receipt of such notice issues a certificate under § 3361 of this title or notifies the acquiring employing unit of the amount due by its predecessor in interest, the acquiring employing unit shall hold in trust enough of the acquired assets to pay the debt. If it fails to hold such assets in trust, the acquiring employing unit shall become liable for the debt to the extent of the value of the acquired assets.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3362; 57 Del. Laws, c. 669, § 5B.;

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this State, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition or similar proceeding, assessments then due or thereafter falling due shall be paid in full prior to all other claims except taxes due the United States or the State which by statutory provision are prior liens on the assets and claims for wages of not more than $250 to each claimant earned within 6 months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal or composition, under the Bankruptcy Reform Act of 1978 as amended [11 U.S.C. § 101 et seq.], assessments then or thereafter due shall be entitled to such priority as is provided by that Act for taxes due to a state of the United States.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3363; 53 Del. Laws, c. 79, § 1; 65 Del. Laws, c. 514, § 17.;

The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that:

(1) The employer is unable to make payment in full of assessments, interest, and penalties imposed under this chapter; or

(2) That it would be inequitable to require the payment in full of assessments, interest, and penalties by the employer; and

(3) That the employer has acted in good faith.

The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3364; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 69 Del. Laws, c. 274, § 1.;

(a) If not later than 4 years after the date on which any assessments became due an employer who has paid such assessments makes application for an adjustment thereof in connection with subsequent assessment payments or for a refund thereof because such adjustment cannot be made and the Department determines that such assessments or any portion thereof was erroneously collected, the Department shall allow such employer to make an adjustment thereof in connection with subsequent assessment payments by the employer, or, if such adjustment cannot be made, the Department shall refund the amount from the Fund except that refunds of the additional emergency assessment required under § 3391 of this title shall be from the Special Administration Fund of the Department of Labor. For like cause and within the same period, adjustment or refund may be so made on the Department's own initiative.

(b) If not later than 4 years after the date of payment of any amount of interest or penalty an employing unit which has made such payment determines that it was made erroneously, it may request to have any subsequent amount of interest and penalties which has been or might be assessed against the employing unit adjusted by the amount of the erroneous payment, or, if it appears that such adjustment would not be feasible within a reasonable time, it may request a refund of the erroneous payment. If, upon receipt of such a request, the Department determines that the payment of interest or penalties, or any portion thereof, was erroneous, it shall allow such employing unit to make an adjustment in an amount equal to that erroneously paid, without interest, in connection with any subsequent interest or penalty payment which may be due, or if such adjustment cannot be made, the Department shall refund the amount, without interest, from the Special Administration Fund of the Department of Labor or from the interest and penalty moneys in the clearing account in the Unemployment Compensation Fund. For like cause, within the same period and subject to the same conditions, adjustment or refund of interest or penalty may be so made on the Department's own initiative.

41 Del. Laws, c. 258, § 14; 43 Del. Laws, c. 280, § 20; 19 Del. C. 1953, § 3365; 53 Del. Laws, c. 79, § 1; 56 Del. Laws, c. 187, § 8; 57 Del. Laws, c. 669, § 5B; 64 Del. Laws, c. 158, §§ 6, 7; 70 Del. Laws, c. 186, § 1.;

Any payment on account by an employer on assessments, interest and penalties due shall be credited against the oldest outstanding indebtedness, in the following order: First, penalties; second, interest; third, assessments.

19 Del. C. 1953, § 3366; 50 Del. Laws, c. 115, § 12; 53 Del. Laws, c. 79, § 1.;

If the Secretary of Labor of the State has reason to believe that the collection of any assessments imposed under this title will be jeopardized in any case in which an employer is delinquent in payment of assessments due under this title or has discontinued or is about to discontinue business in Delaware or such business is of a temporary or seasonal nature, the Secretary of Labor of the State may require reports of wages of workers and of assessments due and payment of such assessments for periods less than calendar quarters and prior to regular stated due dates.

19 Del. C. 1953, § 3367; 50 Del. Laws, c. 115, § 12; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5I.;