Delaware Code Title 19. Labor § 3350A. Variations from new employer;  computation of earned rate of assessments (2027 and after)

(a) This section applies to the assignment of assessment rates for assessment rate year 2027 and each assessment rate year thereafter.

(b) An employer is subject to the earned rate of assessments set forth in this section for an assessment rate year once the employer has submitted assessment reports to the Department in 12 or more consecutive quarters ending June 30 of the prior assessment rate year.

(c) The Department shall calculate the earned rate of assessments for rated employers for an assessment rate year on or before December 31 of the prior assessment rate year.  The Department shall mail, or send by other means of delivery, written notice to each rated employer of the earned rate of assessments assigned to that rated employer for the next assessment rate year on or before December 31 of the prior assessment rate year.

(d) The Department shall calculate the earned rate of assessments for each rated employer by adding together the following:

(e) Each rated employer shall pay an assessment, pursuant to § 3345(a) of this title, in an amount equal to the product of the earned rate of assessments times taxable wages paid by the rated employer during any calendar quarter, except as may be otherwise prescribed in this chapter.

(f) All rated employers shall also pay the operations and technology assessment rate set forth in § 3350B of this title.

(g) Notwithstanding any other provisions in this chapter, the Department shall assign a rated employer who is a delinquent employer a delinquency assessment rate for the assessment rate year and any subsequent assessment rate year in which the delinquency remains, subject to the following: