Subchapter III. Employer's Coverage and Assessments

TITLE 19

Labor

Unemployment Compensation

CHAPTER 33. UNEMPLOYMENT COMPENSATION

Subchapter III. Employer's Coverage and Assessments

§ 3341. Period of employer's coverage.

Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this
chapter during the whole of such calendar year.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3341.;

§ 3342. Termination of employer's coverage.

Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter
only as of the 1st day of January of any calendar year if it files with the Department, prior to the 5th day of January of
such year, a written application for termination of coverage and the Department finds that there was no employment as defined
in §§ 3302(8)(A) and (10)(C) of this title performed for an employing unit within the preceding calendar year.

For purposes of this section, the 2 or more employing units mentioned in subdivision (8)(D), (8)(E) or (8)(F) of § 3302 of
this title shall be treated as a single employing unit.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3342; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 8; 58 Del. Laws, c. 522, § 22.;

§ 3343. Election of employer to be covered by this chapter.

(a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become
an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election
by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated
in such approval, and shall cease to be subject to this chapter as of the 1st day of January of any calendar year subsequent
to such 2 calendar years, if, at least 30 days prior to such 1st day of January, it has filed with the Department a written
notice to that effect.

(b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file
with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct
establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less
than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute
employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed
employment subject to this chapter as of the 1st day of January of any calendar year subsequent to such 2 calendar years,
if at least 30 days prior to such 1st day of January such employing unit has filed with the Department a written notice to
that effect.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3343; 54 Del. Laws, c. 328, § 1; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, §§ 9, 10; 58 Del. Laws, c. 522, § 23; 58 Del. Laws, c. 530, § 3; 63 Del. Laws, c. 427, § 15.;

§ 3344. Determination of liability of employer for assessments; administrative and judicial review; time limits.

(a) The Department may delegate to a suitable employee of the Department the power to make preliminary determinations on all
questions relating to the liability of employing units for the assessments mentioned in this subchapter, but such administrative
rulings shall be subject to the review of the Unemployment Insurance Appeal Board. An appeal may be taken by an employing
unit within 15 days from the date of the administrative ruling. The person taking the appeal shall be designated as the complainant.
The Board shall hear such appeals within a reasonable time.

(b) Formal hearings shall be conducted according to the rules prescribed by the Unemployment Insurance Appeal Board and a
record of such hearings shall be made and kept by the Unemployment Insurance Appeal Board. The record shall include the evidence,
the Unemployment Insurance Appeal Board's findings of fact and the Unemployment Insurance Appeal Board's decision together
with a brief statement of the reasons therefor. It shall show the manner in which the Unemployment Insurance Appeal Board
construed the law and applied it to the facts.

(c) The Unemployment Insurance Appeal Board's decision shall be final and conclusive as to the liability of the employing
unit unless, within 10 days after mailing thereof the complainant or the Department appeals to the Superior Court for the
county in which the complainant resides. The Department may be represented in any such appeal by any qualified attorney employed
by the Department and designated by it for that purpose or, at the Department's request, by the Attorney General. In every
such appeal the cause shall be decided by the Court from the record, without the aid of a jury, and the Court may affirm,
reverse or modify the Unemployment Insurance Appeal Board's decision. The Unemployment Insurance Appeal Board's findings of
fact shall not be set aside unless the Court determines that the record contains no substantial evidence that would reasonably
support the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the
Unemployment Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal
Board has made an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board's decision and render
an appropriate judgment.

(d) In every such appeal the cause shall be decided by the Court from the record without the aid of a jury, and the Court
may affirm, reverse or modify the Unemployment Insurance Appeal Board's decision. The Unemployment Insurance Appeal Board's
findings of fact shall not be set aside if the Court finds the record contains substantial evidence to reasonably support
the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the Unemployment
Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal Board has made
an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board's decision and render an appropriate
judgment.

(e) The Superior Courts for the several counties of this State shall have jurisdiction to hear and determine all appeals taken
pursuant to this chapter and by appropriate rules shall prescribe the procedure in such appeals.

(f) The decision of the Court shall be in writing and the Prothonotary shall file a certified copy thereof with the Unemployment
Insurance Appeal Board.

(g) Costs may be awarded by the Court and, when so awarded, the same amount of costs shall be allowed, taxed and collected
as are allowed, taxed and collected for like services in the Superior Court.

41 Del. Laws, c. 258, § 11; 43 Del. Laws, c. 280, § 17; 44 Del. Laws, c. 208, § 4; 46 Del. Laws, c. 162, § 14; 19 Del. C. 1953, § 3344; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, §§ 5G(1), 5G(2); 72 Del. Laws, c. 315, §§ 1-3; 75 Del. Laws, c. 127, § 1.;

§ 3345. Payment of employer's assessments.

(a) Assessments shall accrue and become payable by each employer for each calendar year in which the employer is subject to
this chapter, with respect to wages for employment. Such assessments shall become due and be paid by each employer to the
Department for the Fund in accordance with such regulations as the Department prescribes. Except in the case of a false or
fraudulent report with intent to evade tax, the amount of assessments imposed by this chapter shall be assessed within 4 years
after the date of the filing of the report required by this chapter with respect to such assessments and no civil action or
other proceeding to enforce the payment of such assessments shall be commenced more than 4 years after the date of the filing
of such report.

(b) Liability for assessments and election of reimbursement:

(1) In lieu of assessments required of employers under § 3348 of this title, liable public employers defined in § 3302(8)(B)
of this title shall pay into the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and
the extended benefits paid (whether paid due to immediate eligibility or eligibility upon separation from a subsequent employer)
that is attributable to service in the employ of such liable public employer to individuals for weeks of unemployment which
begin during the effective period of such election.

(2) For purposes of this section, employing units covered under § 3302(8)(B) of this title are considered liable public employers
and shall be liable for reimbursement payments in lieu of assessments. Paragraphs (4)a., b., c., d., e., f. and g. of this
subsection shall apply to any liable public employer.

(3) Any nonprofit organization or group of organizations, described in § 501(c)(3) of the Internal Revenue Code [26 U.S.C.
§ 501(c)(3)] which is exempt from income tax under § 501(a) of such Code [26 U.S.C. § 501(a)], which, pursuant to § 3302(8)(C)
of this title, is or becomes subject to this chapter on or after January 1, 1972, shall pay assessments under subsection (a)
of this section and § 3348 of this title unless it elects, in accordance with this subsection, to pay to the Department for
the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and the first week of extended benefits
paid and one half of the extended benefits paid in subsequent weeks (whether paid due to immediate eligibility or eligibility
upon separation from a subsequent employer), that is attributable to service in the employ of such nonprofit organization,
to individuals for weeks of unemployment which begin during the effective period of such election.

a. Any nonprofit organization which is or becomes subject to this chapter on January 1, 1972, may elect to become liable for
reimbursement payments in lieu of assessments for a period of not less than 1 taxable year beginning with January 1, 1972,
provided it files with the Department a written notice of its election within the 30-day period immediately following such
date.

b. Any nonprofit organization which becomes subject to this chapter after January 1, 1972, may elect to become liable for
reimbursement payments in lieu of assessments for a period of not less than 12 months beginning with the date on which such
subjectivity begins by filing a written notice of its election with this Department not later than 30 days immediately following
the date of the determination of such subjectivity.

c. Any nonprofit organization which makes an election in accordance with subparagraph a. or subparagraph b. of this paragraph
will continue to be liable for reimbursement payments in lieu of assessments until it files with the Department a written
notice terminating its election of reimbursement payments not later than 30 days prior to the beginning of the taxable year
for which such termination shall first be effective.

The term "reimbursement payments in lieu of assessments" means the money payments to the State Unemployment Compensation Fund
in lieu of assessments (required under § 3348 of this title) by:

1. Nonprofit organizations, which are equivalent to the amount of regular benefits and the first week of extended benefits
paid and one half of the extended benefits paid in subsequent weeks, which are attributable to service in the employ of such
employers; and

2. Liable public employers, which are equivalent to the amount of regular benefits and extended benefits paid, which are attributable
to service in the employ of such employers.

d. Any nonprofit organization which has been paying assessments under this chapter for a period subsequent to January 1, 1972,
may change to a reimbursable basis by filing with the Department, not later than 30 days prior to the beginning of any taxable
year, a written notice of election to become liable for reimbursement payments in lieu of assessments. Such election shall
not be terminable by the organization for that and the next year.

e. The Department may for good cause extend the period within which a notice of election or a notice of termination must be
filed and may permit an election to be retroactive, but not any earlier than with respect to benefits paid after December
31, 1969.

f. The Department, in accordance with such regulations as it may prescribe, shall notify each nonprofit organization of any
determination which the Department may make of the status of such nonprofit organization as an employer and of the effective
date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration,
appeal and review in accordance with § 3344 of this title.

(4)a. If benefits paid an individual are based on wages paid by 1 or more employers that are liable for reimbursement payments
in lieu of assessments and on wages paid by 1 or more employers liable for assessments under § 3348 of this title, the amount
of benefits reimbursable by each employer liable for reimbursement payments to the Fund shall be the amount which bears the
same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer
bear to the total base period wages paid to the individual by all the individual's base period employers.

b. If benefits paid an individual are based on wages paid by 2 or more employers liable for reimbursement payments in lieu
of assessments, the amount of benefits reimbursable by each such employer to the Fund shall be an amount which bears the same
ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer
bear to the total base period wages paid to the individual by all the individual's base period employers.

c. At the end of each calendar quarter, or at the end of any other period as determined by the Department, the Department
shall bill each nonprofit organization (or group of such organizations) which has elected to make payments in lieu of assessments
for an amount equal to the full amount of regular benefits and the first week of extended benefits paid plus one half of the
amount of extended benefits paid in subsequent weeks during such quarter or other prescribed period that is attributable to
service in the employ of such organization.

d. Payment of any bill rendered under subparagraph c. of this paragraph shall be made not later than 30 days after such bill
was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been
an application for review and redetermination in accordance with subparagraph f. of this paragraph.

e. Payments made by any nonprofit organization under this paragraph shall not be deducted or deductible, in whole or in part,
from the remuneration of individuals in the employ of the organization.

f. The amount due specified in any bill from the Department shall be conclusive on the organization unless, not later than
15 days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application
for redetermination setting forth the grounds for such application. The Department shall promptly review and reconsider the
amount due specified in the bill and shall thereafter issue a redetermination in any case in which such application for redetermination
has been filed. Any such redetermination shall be conclusive on the organization unless, not later than 15 days after the
redetermination was mailed to its last known address or otherwise delivered to it, the organization files an appeal to the
Board setting forth the grounds for appeal. Proceedings on appeal to the Board from the amount of a bill rendered under this
subsection or a redetermination of such amount shall be in accordance with § 3344(b) of this title and the decision of the
Board shall be subject to § 3344(c) of this title.

g. Past due reimbursement payments in lieu of assessments shall be subject to the same interest and penalties that, pursuant
to § 3357 of this title, apply to past due assessments.

(5) Notwithstanding any other provisions of subsection (b)(3) of this section, any nonprofit organization that, prior to January
1, 1969, paid assessments required by subsection (a) of this section and pursuant to subsection (b)(3) of this section elects,
within 30 days after June 21, 1971, to make payments in lieu of assessments shall not be required to make such payment on
account of any regular or extended benefits paid, on the basis of wages paid by such organization to individuals for weeks
of unemployment which began on or after the effective date of such election until the total amount of such benefits equals
the amount:

a. By which the assessments paid by such organization with respect to the 2-year period before the effective date of the election
under subsection (b)(3) of this section exceed

b. The total amount of unemployment benefits paid for the same period under this chapter on the basis of wages paid for employment
by such organization.

(6) Group accounts. -- Two or more employers that have become liable for payments in lieu of assessments, in accordance with
this subsection of this section, may file a joint application to the Department for the establishment of a group account for
the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such
application shall identify and authorize a group representative to act as the group's agent for the purposes of this paragraph.
Upon its approval of the application, the Department shall establish a group account for such employers effective as of the
beginning of the calendar quarter in which the Department receives the application and shall notify the group's representative
of the effective date of the account. Such account shall remain in effect for not less than 2 years and thereafter until terminated
at the discretion of the Department or upon application by the group. Upon establishment of the account, each member of the
group shall be liable for payments in lieu of assessments with respect to each calendar quarter in the amount that bears the
same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members
of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid
during such quarter for service performed in the employ of all members of the group. The Department shall prescribe such regulations
as it deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are
authorized by this paragraph for addition of new members to and withdrawal of active members from such accounts and for the
determination of the amounts that are payable under this paragraph by members of the group and the time and manner of such
payments.

(7)a. Notwithstanding any other provisions of the Unemployment Compensation Law for the payment of assessments, any governmental
entity or instrumentality may, as an alternative to financing benefits by payment in lieu of assessments, elect to pay assessments
beginning with the date on which subjectivity begins by filing written notice of its election with the Department no later
than 120 days after such subjectivity begins; provided that such election shall be effective for at least 2 full calendar
years; or it may elect to pay assessments for a period of not less than 2 calendar years beginning January 1 of any year if
written notice of such election is filed with the Department not later than February 1 of such year; provided, further, that
such governmental entity or instrumentality shall remain liable for payments in lieu of assessments with respect to all benefits
paid based on base period wages earned in the employ of such entity or instrumentality in the period during which it financed
its benefits in lieu of assessments as provided in paragraph (1) of this subsection.

b. Any governmental entity or instrumentality may terminate its election to pay assessments as of January 1 of any year by
filing written notice with the Department not later than February 1 of any year with respect to which termination is to become
effective. It may not revert to an assessment method of financing for at least 2 full calendar years after such termination.

c. Any governmental entity or instrumentality electing the option for assessment financing will report and pay assessments
in accordance with subsection (a) of this section and §§ 3348 and 3350 of this title, except that notwithstanding the above
sections, the assessment rate shall be 1 percent for the entire calendar year 1978 and the assessment rate for any subsequent
calendar years shall be the rate established for such governmental entity or instrumentality under subparagraph d. of this
paragraph.

d. On or before September 1 of each year beginning with September 1, 1979, the Department shall review the composite benefit
cost experience of all governmental entities and instrumentalities and, on the basis of that experience, establish the assessment
rate for the next following calendar year which can be expected to yield sufficient revenue to equal or exceed the projected
benefit costs for that calendar year.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3345; 50 Del. Laws, c. 104, § 1; 53 Del. Laws, c. 79, § 1; 54 Del. Laws, c. 328, § 2; 57 Del. Laws, c. 669, §§ 5B, 13B; 58 Del. Laws, c. 143, § 11; 58 Del. Laws, c. 522, §§ 24-27; 58 Del. Laws, c. 530, § 4; 61 Del. Laws, c. 186, §§ 25-31; 63 Del. Laws, c. 76, § 7; 63 Del. Laws, c. 192, §§ 4-7; 63 Del. Laws, c. 427, §§ 16-19; 64 Del. Laws, c. 91, §§ 8-11; 65 Del. Laws, c. 514, §§ 12, 13; 70 Del. Laws, c. 186, § 1.;

§ 3346. Deductibility of employer's assessments from employee's wages.

Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the
wages of individuals in such employer's employ.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3346; 53 Del. Laws, c. 79, § 1.;

§ 3347. Fractions of a cent.

In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or
more, in which case it shall be increased to 1 cent.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. 1953, § 3347; 53 Del. Laws, c. 79, § 1.;

§ 3348. Average employer assessment rate; average industry assessment rate; average construction industry assessment rate;
new employer rate; standard rate of assessment.

(a) On or before December 31 of each year, the Secretary of Labor shall establish an average employer assessment rate for
the next succeeding calendar year. The average employer assessment rate shall be computed by multiplying total taxable wages
paid by each employer, regardless of industrial classification category as listed in the North American Industry Classification
System (NAICS) Manual furnished by the federal government, during the 12 consecutive months ending on June 30 by the employer's
assessment rate established for the next calendar year and dividing the aggregate product for all employers by the total of
taxable wages paid by all employers during the 12 consecutive months ending on June 30.

(b) On or before December 31 of each year, the Secretary of Labor shall establish an average industry assessment rate for
the next succeeding calendar year for industrial classification categories (carried to 6 places) 236, 237 and 238 as listed
in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average industry
assessment rate for standard industrial classification categories 236, 237, and 238 shall be computed by multiplying total
taxable wages paid by each employer in the industrial classification category during the 12 consecutive months ending on June
30 by the employer's assessment rate established for the next calendar year and dividing the aggregate product for all employers
in the industrial classification category by the total of taxable wages paid by all employers in the industrial classification
category during the 12 consecutive months ending on June 30.

(c) On or before December 31 of each year, the Secretary of Labor shall establish an average construction industry assessment
rate for the next succeeding calendar year for industrial classification categories (carried to 3 places) 236, 237 and 238
as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average
construction industry assessment rate shall be computed by multiplying total taxable wages paid by each employer in the construction
industry during the 12 consecutive months ending on June 30 by the employer's assessment rate established for the next calendar
year and dividing the aggregate product for all employers by the total of taxable wages paid by all construction industry
employers during the 12 consecutive months ending on June 30.

(d) For any employer, excluding those employers in NAICS categories 236, 237 and 238, who first becomes subject to this chapter
on or after January 1, 2003, the new employer rate shall be the average employer assessment rate.

(e) For any employer in NAICS categories 236, 237 and 238 who first becomes subject to this chapter on or after January 1,
2003, the new employer rate shall be the average industry assessment rate in the employer's particular NAICS category (carried
to 6 places) or the average construction industry assessment rate, whichever is the greater.

(f) The NAICS category assigned to any employer shall be as determined by the Secretary of Labor or the Secretary's designee
and shall be reviewable only for abuse of discretion.

(g) Each employer subject to the new employer rate shall pay an assessment in an amount equal to the product of the new employer
rate times wages paid by the employer during any calendar year, except as may be otherwise prescribed in this chapter.

(h) The standard rate of assessment shall be 27/10 percent for calendar years prior to 1985 and 54/10 percent for calendar
year 1985 and subsequent years.

(i) Notwithstanding the computation of the average employer assessment rate, the average industry assessment rate or the average
construction industry assessment rate, no employer assigned an assessment rate under subsection (d) or subsection (e) of this
section shall have a rate of less than 1 percent.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 12; 43 Del. Laws, c. 282, § 3; 19 Del. C. 1953, § 3348; 53 Del Laws, c. 79, § 1; 63 Del. Laws, c. 76, § 9; 63 Del. Laws, c. 192, § 8; 64 Del Laws, c. 427, § 4; 65 Del. Laws, c. 513, § 2; 66 Del. Laws, c. 74, § 1; 66 Del. Laws, c. 115, § 1; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 303, §§ 1-7.;

§ 3349. General limitations on reduction of new employer rate.

(a) For the purpose of this section:

(1) "Computation date" means the 1st of October of any year.

(2) "Experience year" means the 4 consecutive calendar quarter periods beginning on the 1st of July of any year and ending
on June 30 of the following year.

(3) "Rated employer" means an employer who has met the requirements of subsection (b), (c) or (d) of this section.

(b) Prior to January 1, 1980, no employer's rate shall be reduced below the standard rate for any calendar year unless and
until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation
date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive
calendar quarters in such 4 experience years.

(c) After December 31, 1979, no employer's rate shall be reduced below the standard rate for any calendar year unless and
until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation
date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive
calendar quarters in such 3 experience years.

(d) After July 1, 1986, no employer's rate shall be reduced below the new employer rate for any calendar year unless and until
the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 12; 44 Del. Laws, c. 207, § 7; 19 Del. C. 1953, § 3349; 50 Del. Laws, c. 115, § 7; 52 Del. Laws, c. 18, §§ 2, 3; 53 Del. Laws, c. 32, § 3; 62 Del. Laws, c. 163, §§ 2, 3; 63 Del. Laws, c. 192, §§ 9, 10; 65 Del. Laws, c. 513, § 1; 66 Del. Laws, c. 74, §§ 2-4; 70 Del. Laws, c. 186, § 1.;

§ 3350. Variations from new employer rate.

Prior to the calendar year 1954, each employer's rate for any calendar year shall be determined on the basis of the employer's
record as of December 31 of the preceding calendar year. For the year 1954 and each calendar year thereafter each employer's
rate for any calendar year shall be determined on the basis of the employer's record as of September 30 of the preceding calendar
year. Variations from the standard rate of assessments shall be determined in accordance with the following requirements:

(1) When, in any benefit year, an employee is first paid benefits for total or partial unemployment, the employee's wages
during the employee's base period shall be termed the "employee's benefit wages" and shall be treated, for the purposes of
this subdivision, as though they had been earned in the experience year in which such first benefit is paid, except that wages
paid to an employee during the employee's base period for part-time employment by an employer who continues to give the employee
employment to the same extent while the employee is receiving benefits as the employee did during the employee's base period
shall not be determined to be employee's benefit wages. The employer shall establish the continuation of work to the satisfaction
of the Department by submitting such information as the Department may require within 4 business days after the notification
or mailing of notice by the Department that the employee has first filed a claim for benefits. Wages paid by any individual
employer to an employee during the first 90 days such employee is in employment for the employer shall not be considered in
determining benefit wages if the said employee is rated as "disabled" by the United States Veterans Administration or as "handicapped"
by the Department of Labor.

(2) The "employer's benefit wages" for any experience year shall be the total of the employee benefit wages of all of such
employer's employees or former employees, except for those employee benefit wages of employees who were hired to fill jobs
vacated by members of the National Guard or the Reserve Branch of the United States armed services who were called to active
duty during the Persian Gulf crisis.

(3) The "benefit wage ratio" of each employer shall be the percentage obtained by dividing the total of the employer's benefit
wages for the most recent 3 completed experience years by the employer's total payroll subject to assessments for the same
3 experience years as shown on the employer's assessment reports.

(4) For any calendar year, the "state experience factor" shall be the term used for the total benefits paid from the Fund
during the most recent 3 completed experience years, divided by the total of the benefit wages of all employers during the
same 3 years. In such computation, any fraction shall be adjusted to the nearest multiple of 1%.

(5) The basic assessment rate for each employer for the current calendar year shall be determined prior to the due date of
the first basic assessment for such year in accordance with the following table:

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed

1	10.0	20.0	30.0	40.0	50.0	60.0	70.0	80.0	90.0	100.0
2	5.0	10.0	15.0	20.0	25.0	30.0	35.0	40.0	45.0	50.0
3	3.3	6.7	10.0	13.3	16.7	20.0	23.3	26.7	30.0	33.3
4	2.5	5.0	7.5	10.0	12.5	15.0	17.5	20.0	22.5	25.0
5	2.0	4.0	6.0	8.0	10.0	12.0	14.0	16.0	18.0	20.0
6	1.7	3.3	5.0	6.7	8.3	10.0	11.7	13.3	15.0	16.7
7	1.4	2.9	4.3	5.7	7.1	8.6	10.0	11.4	12.9	14.3
8	1.3	2.5	3.8	5.0	6.3	7.5	8.8	10.0	11.3	12.5
9	1.1	2.2	3.3	4.4	5.6	6.7	7.8	8.9	10.0	11.1
10	1.0	2.0	3.0	4.0	5.0	6.0	7.0	8.0	9.0	10.0
11	0.9	1.8	2.7	3.6	4.5	5.5	6.4	7.3	8.2	9.1
12	0.8	1.7	2.5	3.3	4.2	5.0	5.8	6.7	7.5	8.3
13	0.8	1.5	2.3	3.1	3.8	4.6	5.4	6.2	6.9	7.7
14	0.7	1.4	2.1	2.9	3.6	4.3	5.0	5.7	6.4	7.1
15	0.7	1.3	2.0	2.7	3.3	4.0	4.7	5.3	6.0	6.7
16	0.6	1.3	1.9	2.5	3.1	3.8	4.4	5.0	5.6	6.3
17	0.6	1.2	1.8	2.4	2.9	3.5	4.1	4.7	5.3	5.9
18	0.6	1.1	1.7	2.2	2.8	3.3	3.9	4.4	5.0	5.6
19	0.5	1.1	1.6	2.1	2.6	3.2	3.7	4.2	4.7	5.3
20	0.5	1.0	1.5	2.0	2.5	3.0	3.5	4.0	4.5	5.0
21	0.5	1.0	1.4	1.9	2.4	2.9	3.3	3.8	4.3	4.8
22	0.5	0.9	1.4	1.8	2.3	2.7	3.2	3.6	4.1	4.5
23	0.4	0.9	1.3	1.7	2.2	2.6	3.0	3.5	3.9	4.3
24	0.4	0.8	1.3	1.7	2.1	2.5	2.9	3.3	3.8	4.2
25	0.4	0.8	1.2	1.6	2.0	2.4	2.8	3.2	3.6	4.0
26	0.4	0.8	1.2	1.5	1.9	2.3	2.7	3.1	3.5	3.8
27	0.4	0.7	1.1	1.5	1.9	2.2	2.6	3.0	3.3	3.7
28	0.4	0.7	1.1	1.4	1.8	2.1	2.5	2.9	3.2	3.6
29	0.3	0.7	1.0	1.4	1.7	2.1	2.4	2.8	3.1	3.4
30	0.3	0.7	1.0	1.3	1.7	2.0	2.3	2.7	3.0	3.3
31	0.3	0.6	1.0	1.3	1.6	1.9	2.3	2.6	2.9	3.2
32	0.3	0.6	0.9	1.3	1.6	1.9	2.2	2.5	2.8	3.1
33	0.3	0.6	0.9	1.2	1.5	1.8	2.1	2.4	2.7	3.0
34	0.3	0.6	0.9	1.2	1.5	1.8	2.1	2.4	2.6	2.9
35	0.3	0.6	0.9	1.1	1.4	1.7	2.0	2.3	2.6	2.9
36	0.3	0.6	0.8	1.1	1.4	1.7	1.9	2.2	2.5	2.8
37	0.3	0.5	0.8	1.1	1.4	1.6	1.9	2.2	2.4	2.7
38	0.3	0.5	0.8	1.1	1.3	1.6	1.8	2.1	2.4	2.6
39	0.3	0.5	0.8	1.0	1.3	1.5	1.8	2.1	2.3	2.6
40	0.3	0.5	0.8	1.0	1.3	1.5	1.8	2.0	2.3	2.5

The Employer's Basic Assessment Rate Shall Be:

0.1%

0.20%

0.30%

0.40%

0.50%