Delaware Code Title 19. Labor § 3350E. Industry assessment rate

(1) “Industry assessment rate level” means the level on the ranked list that corresponds to all NAICS Codes with the same percent of benefit charges, as calculated in subsection (c) of this section.

(2) “Industry rate calculation period” means the 3 calendar years ending on December 31 of the second year prior to the assessment rate year.

(3) “NAICS Code” means the first 2 digits of the industry classification code assigned to each employer by the Department in accordance with established classification practices found in the most current North American Industry Classification System (NAICS) Manual prepared by the United States Office of Management and Budget.

(1) When an employer first becomes liable under this chapter, the Department shall assign each employer a NAICS Code, in accordance with established classification practices found in the most current NAICS Manual prepared by the United States Office of Management and Budget.

(2) The Department shall determine in its discretion which NAICS Code to assign to each rated and new employer.  That assignment shall be reviewable only for abuse of discretion.

(3) Each assessment rate year, no later than December 31, the Department will assign each rated and new employer with any industry assessment rate in effect for the next assessment rate year for its assigned NAICS Code, calculated pursuant to subsection (c) of this section.

(1) Beginning in 2026 and every third year thereafter, no later than December 31, the Department shall calculate the amount of the industry assessment rate to be in effect for each NAICS Code for the following assessment rate year and the next 2 successive assessment rate years in the following manner:

(2) All NAICS Codes that have the same percent of benefit charges shall be in the same industry assessment rate level.

(3) Each industry assessment rate level will have at least 1 NAICS Code assigned to it.

(4) The industry assessment rate levels that have the 5 highest percentage of benefit charges in the ranking shall be assigned an industry assessment rate as follows:

(5) All employers with NAICS Codes in the same industry assessment rate level shall be assigned the same industry assessment rate.

(6) NAICS Codes that are ranked lower than the 5 highest percentage benefit charges in the ranking shall be assigned an industry assessment rate of 0.00%.