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Delaware Code Title 19. Labor § 3350B. Operations and technology assessment rate

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Notwithstanding any other provisions in this chapter, for any assessment rate year beginning January 1, 2024, and thereafter, in addition to all other payments to the Department due under this title, each rated employer shall also be liable for an operations and technology assessment on all taxable wages paid by each such employer.

(b)(1) For the assessment rate year beginning on January 1, 2024, through the assessment rate year beginning on January 1, 2026, the operations and technology assessment shall be levied at the rate of 0.2% multiplied by the amount of taxable wages paid by the employer during any calendar quarter.

(2) For the assessment rate years beginning on January 1, 2027, and thereafter, the operations and technology assessment shall be levied at the rate of 0.175% multiplied by the amount of taxable wages paid by the employer during any calendar quarter.

(c) The operations and technology assessment shall not affect the computation of any other assessments due under this title.

(d) Payments of operations and technology assessments shall be made at the same time and in the same manner as prescribed for payment of assessments under § 3345 of this title and all regulations promulgated thereunder.  The restrictions in § 3345 of this title apply equally to the provisions of this section.

(e)(1) Failure to make payments required under this section shall be subject to interest, penalties, and all other collection actions provided for failure to pay assessments under this chapter.

(2) The amount of the operations and technology assessment due shall be considered part of the total amount of contributions paid or payable by the employer for purposes of the penalties assessed in § 3125(c) of this title.

(f) All operations and technology assessments, interest, and penalties collected under this section shall be deposited in the Special Administration Fund of the Department of Labor and shall be used only for the purposes set forth in § 3166(c)(1), (c)(3), (c)(5), and (c)(7) of this title.

(g) The Department will submit quarterly reports to the Director of the Office of Management and Budget, the Controller General, and the Unemployment Compensation Advisory Council members regarding the status of the operations and technology assessments.

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Cite this article: FindLaw.com - Delaware Code Title 19. Labor § 3350B. Operations and technology assessment rate - last updated January 01, 2026 | https://codes.findlaw.com/de/title-19-labor/de-code-sect-19-3350b/

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