§ 3401 Determination and collection of special assessment.
(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in § 3302(19) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below:
(1) .085% when the taxable wage base is $18,500;
(2) .095% when the taxable wage base is $16,500;
(3) .11% when the taxable wage base is $14,500;
(4) .126% when the taxable wage base is $12,500; and
(5) .15% when the taxable wage base is $10,500.
(b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.
§ 3402 Disbursement of special assessment funds.
(a) All moneys collected under this chapter shall be deposited in the Special Administration Fund of the Department of Labor and shall be dedicated to the establishment and implementation of programs to provide for the counseling, training and placement of dislocated workers, to assist in school-to-work transition activities such as vocational guidance, training, placement and job development, to provide for industrial training, to provide for career advancement training for state employees and to pay the administrative costs of such programs.
(b) All moneys collected under this chapter shall, in a timely manner after deposit pursuant to subsection (a) of this section, be deposited to the following special funds in the following amounts and for the following purposes:
(1) Ten percent of the total amount collected retained by the Division of Unemployment Insurance for costs associated with the collection of the tax.
(2)a. Twenty-five percent of the funds that remain after the cost of collecting the tax has been deducted to a special fund of the State to be administered by the Delaware Economic Development Office to be awarded to appropriate subgrantees for industrial training for economic development in accordance with subchapter V of Chapter 50 of Title 29.
b. Of this 25 percent sum, not more than $100,000 shall be allocated for subgrants to fund career training for state employees. Appropriate regulations for the granting of these funds shall be developed by the Delaware Economic Development Office, in cooperation with the Office of Management and Budget and a representative of a public employees' union representing state employees.
c. Of this same 25 percent sum, no more than 10 percent may be retained by the Delaware Economic Development Office for the payment of administrative costs.
(3)a. Seventy-five percent of the funds remaining after the cost of collecting the tax has been deducted to a special fund to be administered by the Delaware Private Industry Council, Inc., to be awarded to appropriate subgrantees to provide for services to dislocated workers, to assist in school-to-work transition activities and to underwrite such other innovative training programs as the Council may approve, under regulations promulgated by the Council in coordination with the Department of Labor.
b. Of this same 75 percent sum, no more than 11 percent may be retained by the administrative entity (Delaware Division of Employment and Training and Delaware Private Industry Council, Inc.) for the payment of administrative costs. Of the sum that remains, no more than 1/2 may be used for subgrants for school-to-work transition activities.
(c) The special funds authorized by paragraphs (b)(1), (2) and (3) of this section shall be established pursuant to state accounting standards, and balances on deposit at the end of any fiscal year shall not revert.
§ 3403 Summer Youth Employment Program.
(a) There is hereby established within the Division of Employment and Training a State Summer Youth Employment Program. Youths chosen for work under the Delaware State Summer Youth Employment Program shall not be less than 14 years of age nor more than 20 years of age (except that work leaders may be 21 years of age) and shall be required to provide evidence of same before becoming eligible. All youths participating in the State-assisted program shall be required to present a letter from their parents or guardian indicating their consent to work. The letter shall also release the State and the sponsoring agency from any liability for assignments in the low-risk jobs that will be available.
(b) Preference shall be given to those youths that are members of households whose income does not exceed 200 percent of household poverty. Notwithstanding income limits provided for participation in the State Summer Youth Employment Program, consideration may be given to other applicants at a ratio of at least 8 applicants qualified on income to 3 applicants considered beyond the income limits.
(c) Any nonprofit or tax-exempt organization certified by the Department of Labor may be authorized to be a sponsoring agent for the State-assisted youth work program. Sponsoring agents shall be required to submit a plan or project that consists of meaningful and productive work experience. The plan or project shall provide such details as the Department shall deem necessary before becoming eligible as a sponsoring agent.
(d) The sponsoring agent shall provide 1 work leader for each 20 youths employed in the program to supervise and monitor the attendance and work performance of the youths selected for the program. Work leaders shall be paid the minimum wage and shall work no longer than 8 hours per day, 5 days per week.