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Delaware Code Title 19. Labor § 3350F. Employer size assessment rate

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

(a) Beginning in 2026, no later than December 31, the Department shall calculate the amount of the employer size assessment rate to be assigned to each rated employer for the following assessment rate year, as set forth in this section.

(b) For purposes of this section, the following definitions shall apply:

(1) “Statewide average annual wage” means the figure published by the U.S. Bureau of Labor Statistics in the Quarterly Census of Employment and Wages report as the average weekly wage for Delaware, as of the June 30 of the year prior to the assessment rate year, multiplied times 52.

(2) “Average annual wages” means the calculation set forth in subsection (c) of this section for each rated employer.

(c) The Division shall divide the amount of covered wages of each rated employer in the 12 consecutive quarters ending June 30 in the year prior to the assessment rate year by 4 to calculate the annual average wages for each rated employer.

(d) The Department shall place rated employers into 1 of 3 categories based on the following:

(1) Category 1 will contain rated employers with average annual wages that are less than or equal to 2.5 times the statewide average annual wage.

(2) Category 2 will contain rated employers with average annual wages that are greater than 2.5 times the statewide average annual wage and less than or equal to 15 times the statewide average annual wage.

(3) Category 3 will contain rated employers with average annual wages that are greater than 15 times the statewide average annual wage.

(e) Rated employers placed in each category shall be assigned an employer size assessment rate as follows:

(1) Employers in Category 1 will be assigned an employer size assessment rate of 0.00%.

(2) Employers in Category 2 will be assigned an employer size assessment rate of 0.25%.

(3) Employers in Category 3 will be assigned an employer size assessment rate of 0.35%.

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Cite this article: FindLaw.com - Delaware Code Title 19. Labor § 3350F. Employer size assessment rate - last updated January 01, 2026 | https://codes.findlaw.com/de/title-19-labor/de-code-sect-19-3350f/

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