reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3351. Assessment rates after termination of employer's military service.

§ 3351. Assessment rates after termination of employer's military service.
If the Department finds that an employer's business is closed solely because of the entrance of 1 or more of the owners, officers, partners or the majority stockholder into the armed forces of the United States, after January 1, 1950, such employer's experience-rating record shall not be terminated, and, if the business is resumed within 2 years after the discharge or release from active duty in the armed forces of such person or persons, the employer's experience shall be deemed to have been continuous throughout such period. The benefit-wage ratio of any such employer for the calendar year in which the employer resumes business and the 3 calendar years immediately following shall be a percentage equal to the total of the employer's benefit wages (including any benefit wages resulting from the payment of benefits to any individual during the period the employer was in the armed forces based upon wages paid by the employer prior to the employer's entrance into such forces) for the 3 most recently completed calendar years divided by that part of the employer's total payroll, with respect to which assessments have been paid to the Department, for the 3 most recent calendar years during the whole of which, respectively, such employer has been in business.
41 Del. Laws, c. 258, §  7;  48 Del. Laws, c. 179, §  3;  19 Del. C. 1953, §  3351;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3352. Joint accounts of employers.

§ 3352. Joint accounts of employers.
The Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and upon application by 2 or more employers to establish such an account or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.
Group accounts for 20 or more employers that have become liable for payments in lieu of assessments are prescribed in § 3345(b)(6) of this title.
41 Del. Laws, c. 258, §  7;  42 Del. Laws, c. 197, §  1;  19 Del. C. 1953, §  3352;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §  12;  64 Del. Laws, c. 91, §§  13, 14;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3356. Effect of amendment of Federal Unemployment Tax Act.

§ 3356. Effect of amendment of Federal Unemployment Tax Act.
If the Federal Unemployment Tax Act [26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now permitted under § 3302(c) of the Internal Revenue Code [26 U.S.C. § 3302(c)] to an employer with respect to this chapter, then for any such employer, liable under the federal statute, the employer's contribution rate under this chapter shall be that determined in § 3350(5) of this title plus the 3/1 0 of 1 percent additional offset credit permitted under federal law.
41 Del. Laws, c. 258, §  7;  46 Del. Laws, c. 162, §  11;  19 Del. C. 1953, §  3356;  58 Del. Laws, c. 522, §  29;  63 Del. Laws, c. 76, §  12;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.

§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.
Assessments and reimbursement payments in lieu of assessments which remain unpaid on the date they are due and payable, as prescribed by the Department, shall bear interest, at a rate determined by regulation by the Secretary of Labor, from and after such due date until payment plus accrued interest is received by the Department. Interest collected pursuant to this section after September 30, 1967, shall be paid into the Special Administration Fund.
The Department may waive the payment of interest for a period of not more than 6 months in cases where it appears to the satisfaction of the Department that the delayed payment was caused by a reasonable doubt as to liability and the employer was not negligent in applying for a determination of the question of liability.
No interest shall be charged in cases where the Department has ascertained that an amount equal to the amount of the delayed payment had previously been paid by the employer into the unemployment trust fund of another state.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3357;  53 Del. Laws, c. 79, §  1;  56 Del. Laws, c. 187, §§  5, 6;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §  13;  61 Del. Laws, c. 426, §  2;  65 Del. Laws, c. 514, §  16;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3358. Civil actions for collection of assessments and interest.

§ 3358. Civil actions for collection of assessments and interest.
If, after due notice, any employer defaults in any payment of assessments or interest thereon, the amount due may be collected by civil action in the name of the Department.
The employer adjudged in default shall pay the costs of the action.
Civil actions brought under this section to collect assessments or interest thereon from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review arising under the Workers' Compensation Law, Chapter 23 of this title.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3358;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 522, §  30;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

§ 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.
If any employing unit neglects or refuses to make any assessment report required by the rules and regulations of the Department for a period of 30 days after the date on which the assessment report should have been made or if any assessment report which has been made by an employing unit is deemed by the Department to be incorrect, the Department may make an estimate and determination of the liability of such employing unit from any information which the Department may have or may obtain and, according to such estimate and determination so made, may assess the employing unit for the assessments, interest and penalties due from the employing unit and may give notice of such assessment and determination by registered mail or other delivery method authorized by the Department and may make demand upon the employing unit for payment. Such assessment and determination shall, based upon administrative determination of the Department, be final and conclusive as to such employing unit's liability and the amount thereof, only until such time as the employing unit submits the required assessment report(s) to the Department, or unless the employing unit shall protest such assessment and determination within 15 days after the mailing or delivery of the notice by other delivery method authorized by the Department. If any employing unit protests the assessment and determination, the employing unit, upon its written request, shall be heard by the Department. Such hearing shall be conducted according to the procedure prescribed by the Department. Immediately after the hearing the Department shall notify the employing unit of its findings and the assessment and determination then made, if any, shall be final and conclusive as to the liability of the employing unit upon the issuance of such notice.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3359;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  66 Del. Laws, c. 74, §  7;  82 Del. Laws, c. 81, § 5;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.
(a) The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in accordance with §§ 3358 and 3361 of this title, except that the interest and penalty from the employer under this title after September 30, 1967, and the additional emergency assessment required under § 3391 of this title shall be a debt of the employer to the Special Administration Fund of the Department of Labor.
(b) The Department shall collect assessments, penalties, and interest due from an employer under this chapter and the Department may establish the mode or time for the collection of any amount due under this chapter.
(c) In addition to the methods of collection authorized by this chapter, the Department may collect overpayments, interest, penalties, and other liabilities due from any employer under this chapter as provided in § 545 of Title 30, § 6402 of the Federal Internal Revenue Code (26 U.S.C. § 6402), § 303(m) of the Social Security Act (42 U.S.C. § 503(m)),and any other means available under federal or state law.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  44 Del. Laws, c. 208, §  5;  19 Del. C. 1953, §  3360;  53 Del. Laws, c. 79, §  1;  56 Del. Laws, c. 187, §  7;  57 Del. Laws, c. 669, §  5C;  64 Del. Laws, c. 158, §  5;  80 Del. Laws, c. 282, § 2;  81 Del. Laws, c. 78, § 8;  82 Del. Laws, c. 129, § 2;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.

§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.
Whenever any employing unit acquires the organization, trade or business or substantially all the assets thereof of another employing unit which was an employer subject to this chapter, the acquiring employing unit shall give to the Department written notice of the acquisition within 7 days after the date of the transfer. The notice shall specify the acquired assets and state the value as of the date of the transfer. If such notice is not duly given or if the Department within 7 days after the receipt of such notice issues a certificate under § 3361 of this title or notifies the acquiring employing unit of the amount due by its predecessor in interest, the acquiring employing unit shall hold in trust enough of the acquired assets to pay the debt. If it fails to hold such assets in trust, the acquiring employing unit shall become liable for the debt to the extent of the value of the acquired assets.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3362;  57 Del. Laws, c. 669, §  5B;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

§ 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.
In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this State, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition or similar proceeding, assessments then due or thereafter falling due shall be paid in full prior to all other claims except taxes due the United States or the State which by statutory provision are prior liens on the assets and claims for wages of not more than $250 to each claimant earned within 6 months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal or composition, under the Bankruptcy Reform Act of 1978 as amended [11 U.S.C. § 101 et seq.], assessments then or thereafter due shall be entitled to such priority as is provided by that Act for taxes due to a state of the United States.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3363;  53 Del. Laws, c. 79, §  1;  65 Del. Laws, c. 514, §  17;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3364. Compromise of claims.

§ 3364. Compromise of claims.
The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that:
(1) The employer is unable to make payment in full of assessments, interest, and penalties imposed under this chapter; or
(2) That it would be inequitable to require the payment in full of assessments, interest, and penalties by the employer; and
(3) That the employer has acted in good faith.
The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3364;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  69 Del. Laws, c. 274, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3365. Adjustments and refunds.

§ 3365. Adjustments and refunds.
(a) If not later than 4 years after the date on which any assessments became due an employer who has paid such assessments makes application for an adjustment thereof in connection with subsequent assessment payments or for a refund thereof because such adjustment cannot be made and the Department determines that such assessments or any portion thereof was erroneously collected, the Department shall allow such employer to make an adjustment thereof in connection with subsequent assessment payments by the employer, or, if such adjustment cannot be made, the Department shall refund the amount from the Fund except that refunds of the additional emergency assessment required under § 3391 of this title shall be from the Special Administration Fund of the Department of Labor. For like cause and within the same period, adjustment or refund may be so made on the Department's own initiative.
(b) If not later than 4 years after the date of payment of any amount of interest or penalty an employing unit which has made such payment determines that it was made erroneously, it may request to have any subsequent amount of interest and penalties which has been or might be assessed against the employing unit adjusted by the amount of the erroneous payment, or, if it appears that such adjustment would not be feasible within a reasonable time, it may request a refund of the erroneous payment. If, upon receipt of such a request, the Department determines that the payment of interest or penalties, or any portion thereof, was erroneous, it shall allow such employing unit to make an adjustment in an amount equal to that erroneously paid, without interest, in connection with any subsequent interest or penalty payment which may be due, or if such adjustment cannot be made, the Department shall refund the amount, without interest, from the Special Administration Fund of the Department of Labor or from the interest and penalty moneys in the clearing account in the Unemployment Compensation Fund. For like cause, within the same period and subject to the same conditions, adjustment or refund of interest or penalty may be so made on the Department's own initiative.
41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3365;  53 Del. Laws, c. 79, §  1;  56 Del. Laws, c. 187, §  8;  57 Del. Laws, c. 669, §  5B;  64 Del. Laws, c. 158, §§  6, 7;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3366. Order of crediting payments on account.

§ 3366. Order of crediting payments on account.
Any payment on account by an employer on assessments, interest and penalties due shall be credited against the oldest outstanding indebtedness, in the following order:
First, penalties; second, interest; third, assessments.
19 Del. C. 1953, §  3366;  50 Del. Laws, c. 115, §  12;  53 Del. Laws, c. 79, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter III. Employer’s Coverage and Assessments › § 3367. Jeopardy assessments.

§ 3367. Jeopardy assessments.
If the Secretary of Labor of the State has reason to believe that the collection of any assessments imposed under this title will be jeopardized in any case in which an employer is delinquent in payment of assessments due under this title or has discontinued or is about to discontinue business in Delaware or such business is of a temporary or seasonal nature, the Secretary of Labor of the State may require reports of wages of workers and of assessments due and payment of such assessments for periods less than calendar quarters and prior to regular stated due dates.
19 Del. C. 1953, §  3367;  50 Del. Laws, c. 115, §  12;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5I;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter IV. Protection of Employees’ Rights and Benefits › § 3371. Waiver or release of benefits; agreement by employee to pay assessments; penalties.

§ 3371. Waiver or release of benefits; agreement by employee to pay assessments; penalties.
(a) Any agreement by an individual to waive, release or commute the individual's rights to benefits or any other rights under this chapter shall be void.
(b) Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's assessments, required under this chapter from such employer, shall be void.
(c) No employer shall directly or indirectly make or require or accept any deduction from wages to finance the employer's assessments required from the employer, require or accept any waiver of any right hereunder by any individual in the employer's employ, wilfully or intentionally discriminate in regard to the hiring or tenure of work on any term or condition of work of any individual on account of the individual claiming benefits under this chapter or in any manner obstruct or impede the filing of claims for benefits.
(d) Whoever, being an employer or officer or agent of an employer, wilfully or intentionally violates any provision of this section shall, for each offense, be fined not less than $23 nor more than $230 or imprisoned not more than 90 days, or both.
41 Del. Laws, c. 258, §  15;  43 Del. Laws, c. 280, §  21;  19 Del. C. 1953, §  3371;  53 Del. Laws, c. 79, §  1;  67 Del. Laws, c. 260, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter IV. Protection of Employees’ Rights and Benefits › § 3372. Limitation of fees charged by Department or court; penalties.

§ 3372. Limitation of fees charged by Department or court; penalties.
(a) No employer or individual claiming benefits shall be charged fees of any kind in any proceeding under this chapter by the Department or its representatives. No individual claiming benefits shall be charged fees of any kind in any proceeding under this chapter by any court or any officer thereof.
(b) Whoever violates this section shall, for each such offense, be fined not less than $23 nor more than $230 or imprisoned not more than 90 days, or both.
41 Del. Laws, c. 258, §  15;  19 Del. C. 1953, §  3372;  57 Del. Laws, c. 669, §  5B;  67 Del. Laws, c. 260, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter IV. Protection of Employees’ Rights and Benefits › § 3373. Right to representation; limitation on fee; penalties.

§ 3373. Right to representation; limitation on fee; penalties.
(a) Any individual claiming benefits in any proceeding before the Department or its representatives or a court may be represented by counsel or other duly authorized agent, but no such counsel or agents shall either charge or receive for such services more than an amount approved by the Department.
(b) Whoever violates this section shall, for each such offense, be fined not less than $23 nor more than $230 or imprisoned not more than 90 days, or both.
41 Del. Laws, c. 258, §  15;  19 Del. C. 1953, §  3373;  57 Del. Laws, c. 669, §  5B;  67 Del. Laws, c. 260, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter IV. Protection of Employees’ Rights and Benefits › § 3374. Assignment, pledge or encumbrance of benefits.

§ 3374. Assignment, pledge or encumbrance of benefits.
Any assignment, pledge or encumbrance of any rights to benefits which are or may become due or payable under this chapter shall be void. Such rights to benefits shall be exempt from levy, execution, attachment or any other remedy whatsoever provided for the collection of debt. Benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessaries furnished to such individual or an individual's spouse or dependents during the time when such individual was unemployed, and for child support obligations in accordance with § 3313(n) of this title. Any waiver of any exemption provided for in this section shall be void.
41 Del. Laws, c. 258, §  15;  19 Del. C. 1953, §  3374;  65 Del. Laws, c. 514, §  18;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter V. Penalties › § 3381. False statements of employees; jurisdiction; penalty.

§ 3381. False statements of employees; jurisdiction; penalty.
(a) Whoever makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact, to obtain or increase any benefit for that person's own or for any other person, shall be fined not less than $23 nor more than $57.50 or imprisoned not more than 60 days, or both. Each false statement or representation or failure to disclose a material fact shall constitute a separate offense. In cases where any person has obtained money from the Department by reason of such false statement or representation, made knowingly, that person is guilty of obtaining money under false pretenses.
(b) Justices of the peace of this State shall have jurisdiction to hear and determine cases in which the accused shall be charged with violating this section or with obtaining money under false pretenses by reason of such violation, but the jurisdiction of a justice of the peace shall be limited to cases in which the accused is a resident of the hundred in which the justice of the peace has the justice's office or in a hundred immediately adjacent thereto. Nothing in this section herein contained shall affect the rights of the Department as set forth in §§ 3317-3325 and 3357-3365 of this title.
41 Del. Laws, c. 258, §  16;  43 Del. Laws, c. 280, §  22;  19 Del. C. 1953, §  3381;  57 Del. Laws, c. 669, §  5B;  67 Del. Laws, c. 260, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter V. Penalties › § 3382. Violations by employing units; penalties.

§ 3382. Violations by employing units; penalties.
Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject hereto or to avoid or reduce any assessment or other payment required from an employing unit under this chapter or who wilfully fails or refuses to make any such assessments or other payment or to furnish any reports required hereunder or to produce or permit the inspection or copying of records as required hereunder shall be fined not less than $23 nor more than $230 or imprisoned not more than 60 days, or both. Each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense.
41 Del. Laws, c. 258, §  16;  19 Del. C. 1953, §  3382;  53 Del. Laws, c. 79, §  1;  67 Del. Laws, c. 260, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter V. Penalties › § 3383. Violations of orders, rules or regulations; penalties.

§ 3383. Violations of orders, rules or regulations; penalties.
Whoever wilfully violates this chapter or any order, rule or regulation thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute shall be fined not less than $23 nor more than $230 or imprisoned not more than 60 days, or both. Each day such violation continues shall be deemed to be a separate offense.
41 Del. Laws, c. 258, §  16;  19 Del. C. 1953, §  3383;  67 Del. Laws, c. 260, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter V. Penalties › § 3384. Receipt of benefits by misrepresentation.

§ 3384. Receipt of benefits by misrepresentation.
Whoever, by reason of the nondisclosure or misrepresentation by that person or by another of a material fact (irrespective of whether such nondisclosure or misrepresentation was known or fraudulent), has received any sum as benefits under this chapter while any conditions for the receipt of benefits imposed by this chapter were not fulfilled in that person's case or while that person was disqualified from receiving benefits shall, in the discretion of the Department, either be liable to have such sum deducted from any future benefits payable to that person under this chapter or shall be liable to repay to the Department for the Unemployment Compensation Fund a sum equal to the amount so received by that person, and such sum shall be collectible in the manner provided in § 3358 of this title for the collection of past-due assessments, or shall be liable to have such sum collected by the Department as provided in § 545 of Title 30, § 6402 of the Federal Internal Revenue Code (26 U.S.C. § 6402), and § 303(m) of the Social Security Act (42 U.S.C. § 503(m)).
41 Del. Laws, c. 258, §  16;  19 Del. C. 1953, §  3384;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  70 Del. Laws, c. 186, §  1;  80 Del. Laws, c. 282, § 3;  81 Del. Laws, c. 78, § 9;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter VI. Temporary Emergency Employer Assessment › § 3391. Payment of interest on federal loans.

§ 3391. Payment of interest on federal loans.
(a) In addition to all other assessments due under this chapter if, in any calendar year, the Department has an outstanding balance of interest accrued on advances from the federal government for the payment of benefits, or is projected to have an outstanding balance of accruing interest, such interest cost shall be assessed against each employer subject to experience rating. This assessment shall not apply to any governmental entity or instrumentality nor to those nonprofit organizations that are reimbursable.
(b) The assessment shall be at a rate determined by dividing the interest described in subsection (a) of this section by 95 percent of the total taxable wages paid by all Delaware employers in the preceding calendar year. The percent resulting from this calculation shall contain 4 significant figures. Each employer's assessment shall be the product obtained by multiplying such employer's total taxable wages for the preceding calendar year by the rate specified in this subsection.
(c) Each employer shall be notified of the amount due under this section by June 30 of each year and such amount shall be considered delinquent 30 days thereafter. Interest shall accrue on all unpaid assessments under this section at the same rate as on regular assessments as prescribed in § 3357 of this title and shall be collectible in the same manner. The assessment shall not affect the computation of regular assessments under this chapter.
(d) All amounts collected under this section shall be deposited in the Special Administration Fund of the Department of Labor.
64 Del. Laws, c. 158, §  8;
2023 Delaware Code › Title 19 - Labor › Chapter 33. UNEMPLOYMENT COMPENSATION › Subchapter VII. Repayment of State Funds › § 3392. Repayment of state funds loaned to repay loans from the federal government to the Unemployment Insurance Trust Fund.

§ 3392. Repayment of state funds loaned to repay loans from the federal government to the Unemployment Insurance Trust Fund.
The Department shall be permitted to borrow funds from the State's General Fund or other state fund sources to pay all or a portion of the principal of any loans extended by the federal government to the Unemployment Insurance Trust Fund. Any state funds that are loaned for the purpose described in this section shall be reimbursed from unemployment insurance tax receipts.
79 Del. Laws, c. 173, §  6;
2023 Delaware Code › Title 19 - Labor › Chapter 34. COUNSELING, TRAINING AND PLACEMENT ACTIVITIES › § 3401. Determination and collection of special assessment.

§ 3401. Determination and collection of special assessment.
(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in § 3302(19) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below:
(1) .085% when the taxable wage base is $18,500;
(2) .095% when the taxable wage base is $16,500;
(3) .11% when the taxable wage base is $14,500;
(4) .126% when the taxable wage base is $12,500; and
(5) .15% when the taxable wage base is $10,500.
(b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.
64 Del. Laws, c. 460, §  9;  65 Del. Laws, c. 45, §  5;  71 Del. Laws, c. 147, §§  6-8;  75 Del. Laws, c. 81, §§  1, 2;  79 Del. Laws, c. 173, §  7;
2023 Delaware Code › Title 19 - Labor › Chapter 34. COUNSELING, TRAINING AND PLACEMENT ACTIVITIES › § 3403. Summer Youth Employment Program.

§ 3403. Summer Youth Employment Program.
(a) There is hereby established within the Division of Employment and Training a State Summer Youth Employment Program. Youths chosen for work under the Delaware State Summer Youth Employment Program shall not be less than 14 years of age nor more than 20 years of age (except that work leaders may be 21 years of age) and shall be required to provide evidence of same before becoming eligible. All youths participating in the State-assisted program shall be required to present a letter from their parents or guardian indicating their consent to work. The letter shall also release the State and the sponsoring agency from any liability for assignments in the low-risk jobs that will be available.
(b) Preference shall be given to those youths that are members of households whose income does not exceed 200 percent of household poverty. Notwithstanding income limits provided for participation in the State Summer Youth Employment Program, consideration may be given to other applicants at a ratio of at least 8 applicants qualified on income to 3 applicants considered beyond the income limits.
(c) Any nonprofit or tax-exempt organization certified by the Department of Labor may be authorized to be a sponsoring agent for the State-assisted youth work program. Sponsoring agents shall be required to submit a plan or project that consists of meaningful and productive work experience. The plan or project shall provide such details as the Department shall deem necessary before becoming eligible as a sponsoring agent.
(d) The sponsoring agent shall provide 1 work leader for each 20 youths employed in the program to supervise and monitor the attendance and work performance of the youths selected for the program. Work leaders shall be paid the minimum wage and shall work no longer than 8 hours per day, 5 days per week.
73 Del. Laws, c. 308, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 34. COUNSELING, TRAINING AND PLACEMENT ACTIVITIES › § 3404. Focus on Alternative Skills Training Program.

§ 3404. Focus on Alternative Skills Training Program.
(a) This section establishes the Focus on Alternative Skills Training Program (“FAST”) within the Division of Employment and Training. FAST provides tuition for an eligible individual for an approved nondegree credit certificate program that provides industry-accepted skill training and certification.
(b) An individual must provide proof of all of the following to be eligible for FAST:
(1) That the individual is a resident of Delaware.
(2) That the individual has attained any of the following:
a. A diploma from a Delaware public, charter, or nonpublic high school, or homeschool.
b. A Diploma of Alternate Achievement Standards under § 152 of Title 14.
c. A Delaware secondary credential.
(3) That the individual enrolled in an approved nondegree credit certificate program no later than 24 months after graduating from high school.
(4) If employed, a statement from the individual's employer providing the amount of financial assistance the employer paid toward tuition for the nondegree credit certificate program.
(c) (1) The Workforce Development Board, or its successor, shall maintain a list of nondegree credit certificate programs approved for FAST. The list of nondegree credit certificate programs approved for FAST must be updated annually.
(2) The Workforce Development Board must include the following criteria in the decision to approve a nondegree credit certificate program for FAST:
a. The skill requirements of employers in the State, including the skill needs of an in-demand industry sector or occupation in the State.
b. The job-placement rate for graduates.
(d) A FAST payment under this section must be made as follows:
(1) The total amount of FAST payments for each eligible individual may not exceed $10,000.
(2) A FAST payment may not pay an individual's tuition for longer than 12 months, but multiple tuition payments may be made on behalf of an individual.
(3) The FAST payment is equal to the difference between the full amount of tuition charged by the nondegree credit certificate program and any financial assistance the individual received.
(4) FAST payments must be paid on a first-come, first-served basis.
(5) The FAST program is subject to the availability of funds appropriated for this specific purpose. This subsection does not create a right or entitlement in an individual to receive a monetary payment under the compensation program.
(e) The Department of Labor may adopt policies and procedures to implement this section.
83 Del. Laws, c. 211, § 1;  84 Del. Laws, c. 235, § 1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3503. Acts prohibited.

§ 3503. Acts prohibited.
(a) An employer must not act as a labor broker by improperly classifying an individual who performs work for remuneration provided by an employer as an independent contractor.
(b) An employer has improperly classified an individual when an employer-employee relationship exists, as determined under subsection (c) of this section, but the employer has not classified the individual as an employee.
(c) (1) An “employer-employee” relationship is presumed to exist when work is performed by an individual for remuneration paid by an employer, unless the employer demonstrates, to the satisfaction of the Department, that the individual is an exempt person or independent contractor.
(2) By contract, a general contractor or subcontractor may engage an independent contractor registered under Chapter 36 of this title, to do the same type of work in which the general contractor or subcontractor engages, at the same location where the general contractor or subcontractor is working, without establishing an employer-employee relationship between the multiple contracting parties.
(3) There is a rebuttable presumption that an entity or individual who acts as a labor broker in providing construction services has engaged in a knowing violation of this chapter.
(d) A person must not knowingly incorporate or form, or assist in the incorporation or formation of, a corporation, partnership, limited liability corporation, or other entity, or pay or collect a fee for use of a foreign or domestic corporation, partnership, limited liability corporation, or other entity for the purpose of facilitating, or evading detection of, a violation under this section.
(e) A person must not knowingly conspire with, aid and abet, assist, advise, or facilitate an employer with the intent of violating the provisions of this chapter.
(f) The Department shall adopt regulations to further explain and provide specific examples of subsections (c), (d), and (e) of this section.
77 Del. Laws, c. 192, §  1;  82 Del. Laws, c. 168, § 2;  82 Del. Laws, c. 291, § 2;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3504. Duties of the Department.

§ 3504. Duties of the Department.
(a) The Department shall administer and enforce this chapter.
(b) The Department shall investigate, as necessary, to determine compliance with this chapter.
(c) As part of the Department's investigation, the Department is permitted to:
(1) Enter and inspect the premises or place of business, employment, or work site, and upon demand examine and copy, wholly or partly, any or all books, registers, payrolls, and other records, including those required to be made, kept and preserved under this chapter or any regulation published thereunder;
(2) Question an employer, employee, or other person in the premises, place of business or employment, or work site;
(3) Require from any employer full and correct statements in writing, including sworn statements, upon forms prescribed or approved by the Department, with respect to the payment of wages, hours, names, addresses, and such other information pertaining to remuneration pertaining to employees, or require from any employer complete and accurate copies of written notices pertaining to independent contractors, which are maintained by the employer pursuant to § 3511(c) of this title;
(4) Investigate such facts, conditions, or matters as the Department may deem necessary or appropriate to determine whether a provision of this chapter or any regulation published thereunder has been or is being violated; and
(5) Administer oaths and examine witnesses under oath, issue subpoenas, compel the attendance of witnesses and the production of papers, books, accounts, records, payrolls, documents and testimony, and to take depositions and affidavits in any proceeding before it, and, in case of failure of any person or entity to comply with any subpoena lawfully issued, or on the refusal of any witness to testify to any matter regarding which the witness may be lawfully interrogated, the Superior Court, on application by the Department, shall compel obedience as in the case of disobedience of the requirements of a subpoena issued from such Court or a refusal to testify therein.
(d) Following an investigation in which the Department makes an initial determination that an employer has violated 1 or more of the provisions of this chapter or any regulation published hereunder, the Department shall notify an employer of such initial determination and shall provide the employer with an opportunity to appeal the Department's determination in accordance with the Administrative Procedures Act [Chapter 101 of Title 29]. Following notification of the employer and the opportunity for an administrative appeal of the Department's initial determination, the Department may institute actions in the Superior Court for penalties for any violation of this chapter or any regulation published hereunder.
(e) Nothing contained in this chapter shall be deemed a limitation on any power or authority of the Department under any law of this State which may be otherwise applicable to the Department's ability to administer or enforce the provisions of this chapter.
77 Del. Laws, c. 192, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3506. Provisions of law may not be waived by agreement.

§ 3506. Provisions of law may not be waived by agreement.
Except as provided in this chapter, no provision of this chapter may in any way be contravened or set aside by private agreement.
77 Del. Laws, c. 192, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3507. Department collaboration with other state agencies.

§ 3507. Department collaboration with other state agencies.
As authorized by state and federal law, divisions within the Department, the Division of Unemployment Insurance, the Office of Workers' Compensation, the Department of Insurance, the Office of the Attorney General, the Division of Revenue and other departments, agencies, or divisions of the State shall cooperate and share information concerning any suspected failure to properly classify an individual as an employee.
77 Del. Laws, c. 192, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3508. Cause of action by employees or other individuals for violations of certain provisions of this chapter.

§ 3508. Cause of action by employees or other individuals for violations of certain provisions of this chapter.
(a) An employee or other individual who alleges a violation of § 3503 or § 3509 of this title must first notify the Department in writing and request an investigation by the Department, pursuant to § 3504 or § 3509(b)(2) of this title, as applicable, of the alleged violation. If the Department fails to investigate or fails to commence an action in the Superior Court pursuant to § 3504(d) or § 3509(b)(2) of this title, within 90 days of receipt of written notice of an alleged violation of § 3503 or § 3509 of this title, the person alleging a violation of said section may bring a civil action for appropriate declaratory relief, or actual damages, or both. A civil action pursuant to this section must be brought within 3 years after the occurrence of the alleged violation of the applicable provision or provisions of this chapter.
(b) An action commenced pursuant to subsection (a) of this section may be brought in the Superior Court in the county where the alleged violation occurred, the county where the complainant resides, or the county where the employer against whom the civil complaint is filed resides or where the employer's principal place of business is located.
(c) As used in subsection (a) of this section, “damages” means treble damages for lost wages or benefits caused by each violation of this chapter. “Damages” also includes the payment of back wages, fringe benefits, seniority rights, actual damages, litigation costs and attorneys' fees, or any combination of these remedies.
77 Del. Laws, c. 192, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3509. Retaliation prohibited.

§ 3509. Retaliation prohibited.
(a) An employer may not discriminate in any manner or take adverse action against any person because the person:
(1) Files a complaint with the employer or the Department alleging that the employer violated any provision of this chapter or any regulation adopted under this chapter;
(2) Brings an action under this chapter or a proceeding involving a violation of this chapter;
(3) Testifies in an action authorized under this chapter or a proceeding involving a violation of the provisions of this chapter or any regulation adopted by this chapter; or
(4) Assists in an investigation by providing information to a litigant in a civil action, the Department or another state agency in proceedings as provided by this chapter.
(b) A person who believes that an employer has discriminated in any manner or taken adverse action against the person in violation of subsection (a) of this section:
(1) May submit to the Department a written verified complaint that alleges the discrimination and that includes the signature of the complainant; and
(2) Upon receipt of a complaint pursuant to this section, the Department will determine if an investigation is warranted.
77 Del. Laws, c. 192, §  1;
2023 Delaware Code › Title 19 - Labor › Chapter 35. WORKPLACE FRAUD ACT › § 3510. Provisions relating to contracts with public bodies.

§ 3510. Provisions relating to contracts with public bodies.
(a) Where, after investigation, the Department determines that an employer engaged in work on a public works project is in violation of this chapter or regulations adopted pursuant to this chapter, the Department shall promptly notify the public body.
(b) The public body shall:
(1) On notification of the violation pursuant to subsection (a) of this section, withhold from payment due the employer an amount that is sufficient to:
a. Pay restitution to each employee for the full amount of wages due; and
b. Pay any benefits, taxes, or other contributions that are required by law to be paid on behalf of the employee.
(2) Release:
a. On issuance of a final order of a court or the Department, the full amount of the withheld funds; and
b. On an adverse final order of a court or the Department, the balance of the withheld funds after all obligations are satisfied pursuant to paragraph (b)(1) of this section.
(c) Subject to the process set forth in this section:
(1) An employer found to be in violation of this chapter more than twice in a 2-year period may be subject to debarment.
(2) The Department shall file with the Office of Management and Budget, the Division of Revenue, the Division of Unemployment Insurance, the Department of Insurance, the Office of Workers' Compensation, and the Office of the Attorney General, a list of employers who are subject to debarment.
A debarment under this section shall be in effect against any successor corporation or business entity that:
a. Has 1 or more of the same principals or officers as the employer against whom the debarment was imposed; and
b. Is engaged in the same or equivalent trade or activity.
77 Del. Laws, c. 192, §  1;