Form UC-1

Purpose

To furnish information with which the Division may establish an employer's liability. Information must be provided concerning the nature of business, type of organization, any change in status, employment record for the last five years (if any) and details of acquisition of another business so that the Division may assign an account number and a Standard Industrial Classification Code and NAIC.

When Used

This form is sent to an employer on request, or when the Unemployment Insurance Division is informed that a firm is doing business in Delaware.

When Due

The employer must return completed form within ten days, whether or not employer is "covered" under the law.

Comments On The UC-1

1. Because of the importance of this form in establishing an employer's account, it should be typed or printed neatly. Additional pages should be attached if additional space is required.

2. Item #3 - Report forms will be sent to an employer's accounting firm only if the employer has submitted a power of attorney document. If an accounting firm is listed in this box and there is no power of attorney on file, the reports will be sent to the address listed in Item #2. 

3. Items #5 and #15 trigger the mailing of a Form UC-411, Application for Employment Experience of Predecessor if it is stated that a business has been acquired.

4. Item #6 - The individual who fills out this form must also include his/her own Social Security Number, address, and percentage of ownership, if he/she is a partner, sole proprietor or officer of the corporation.

5. Item #10 - Employers must include payroll information (if any) for the current year in addition to the four preceding years.

6. Item #12(d) - Because this information is used to assign a Standard Classification which is used to determine the tax rate for new businesses, it is important that the percentage of each principle type of activity be estimated as accurately as possible. If this cannot be done, the major activity must be specified in reasonable detail.

7. Item #17 - Only non-profit employers exempt from income tax by the I.R.S. need fill out this block.

Form UC-411

Purpose

This form is used by a successor employer to request a "voluntary transfer" of the predecessor employer's experience on a merit rating account.

When Furnished By Division

This form is sent on request by employers or if they state that they have acquired a business in Items #5 or #15 on the UC-1.

How Used

The Division requires information on date of acquisition of the predecessor's business, method of acquisition, description of assets acquired, kind of business acquired, and number of workers involved. The determination to allow transfer of experience is based on substantial continuity of ownership and management.

Comments On The UC-411

1. Item #3 - A business which was previously a proprietorship and which is newly incorporated must file a new UC-1. A transfer of experience is mandatory.

2. Item #8c - The successor must have acquired a majority of the assets (at least 51%) of the predecessor to qualify for a transfer of experience.

3. If the predecessor was a partnership, the successor must obtain the signature of all partners before a transfer of experience can be complete.

4. Predecessor employers must understand that when a rate is granted to a successor employer, all rights to that rate are forfeited.

5. A determination on the allowance of transfer is made by a merit rating analyst in the Unemployment Insurance Division, but this determination may be appealed to the Unemployment Insurance Appeal Board.

6. If approved by the Division of Unemployment Insurance, a voluntary transfer of employer experience will be effective as of the date of liability of the successor employer subsequent to the acquisition of the predecessor as determined by the Division in accordance with Section 3302(8), Title 19, Delaware Code. However, if the successor employer does not file a Form UC-411 with the Division within 30 days of the date of the acquisition of the predecessor employer, the transfer of employer experience will then be effective the first day of the first month of the quarter following the quarter in which the Form UC-411 was received by the Division.

Forms UC-8, UC-8A, UC-8C And Payment Coupon

Purpose

UC-8 - This quarterly report is used to calculate and report the unemployment insurance tax due for the quarter.

UC-8A - This quarterly report is a detailed listing of employee names, social security numbers and wages paid to each employee during the quarter.

UC-8C - This form is to be used only when it is necessary to notify the Division of changes in employer status or to correct information pre-printed on Forms UC-8/8A.

Payment Coupon - This form must be completed and returned with the employer's payment and Forms UC-8/8A.

When Furnished By Division

March, June, September, and December of each year.

When Due

This form must be completed and filed (postmarked) on or before the last day of the month following the appropriate calendar quarter, i.e., January 31, April 30, July 31, and October 31. A report must be submitted even if no wages were paid during the calendar quarter.

Payment for any tax liability must be included.

All reports submitted for processing must include a six digit account number (XXXXX-X). Reports submitted without a complete account number will not be processed and will be returned to the employer.

Penalty For Lateness

A $17.25 fine is imposed if this report is submitted more than five days after the due date.
NOTE: Instructions for completing the UC-8 and UC-8A are provided with the forms.

Interest Charges

Interest accrues at the rate of 1.5% per month or fraction thereof on assessments which are not paid on or before the due date.

Comments On The Employer's Quarterly Report Forms

1. Report current period wages only. Prior period corrections must be made by adjustment application.

2. To change preprinted information on the tax report such as company name and address, please use change report (UC-8C) included in the quarterly report forms packet.

3. The use of nonstandard forms may cause processing delays.

4. Failure to sign and date a form may cause processing delays.

5. Our goal is to support employers' effort to comply with reporting requirements. If you have a question, please call (302) 761-8482.

Forms UC-119 AND UC-119C

Purpose

To request reason for separation.

How Used

When a worker files a claim, the UC-119 is prepared and sent to each base period employer. Employers are required to indicate the reason for separation (lack of work, or other), the last day the former employee worked, and any information about pensions. The UC-119 is used to determine whether an employer's account will be charged with benefit wages on the basis of the claim. (The original form must be returned. No copies or facsimiles will be accepted.)

The UC-119C is sent to the last employer and is used to determine nonmonetary eligibility.

Due Date

Seven (7) business days after the mailing date shown on the form. Photocopies and facsimiles will not be accepted in lieu of the original Form UC-119. If not received in seven (7) days, the Agency will decide the claim on the basis of available information, and the employer shall be barred from claiming subsequently that relief from benefit wage charges should be granted or that the worker should have been disqualified from the receipt of benefits.

Comments On The UC-119 And UC-119C

1. The employer should be as specific as possible, attaching additional pages if necessary, in explaining the reason why the worker is no longer employed. For example, saying that the employee "took a better job" is not specific enough.

2. It is important that base period employers, even though they may not be the last employer, state specifically the reason for separation, as they may not be charged if it can be shown that the employee left said employment without "good cause related to the work" or was terminated for "just cause" connected with the work.

Form UC-12

Purpose

To notify assessed employers of any benefit wages of former employees charged to their accounts and/or relief of benefit wages charged in previous calendar quarters.

When Sent

Quarterly notices are sent to employers.

Appeal Period

Request for reconsideration of benefit wage charges applied must be submitted within 15 days from the date Form UC-12 was issued.

Form UC-400

Purpose

To request credit be applied to employer account pursuant to the rehire of an employee(s).

When Sent

Application must be submitted by employer to the Department of Labor, Division of Unemployment Insurance within the 90 day period following a claimant's benefit year ending date.

Form UC-401

Purpose

To notify assessed employers of any rehire credits applied to their accounts.

When Sent

Rehire credit applications are processed upon receipt. The employer will be notified upon determination.

Appeal Period

Request for reconsideration of rehire credits applied must be submitted within 15 days from the date Form UC-401 was issued.

Form UC-409RC

Purpose

To notify assessed employers of rehire credit denials.

When Sent

Daily notices are sent to employers who are denied rehire credits.

Appeal Period

Request for reconsideration of denial must be submitted 15 days from the date form UC-409RC was issued.

Form UC-301

Purpose

To inform the employer and claimant that an appeal has been filed against a decision made by a claims deputy concerning a claim for unemployment benefits and to provide notice of the date and time of the appeals hearing before an Appeals Referee.

How To Prepare For Hearing

Instructions are provided on the back of the form as to how to prepare for the hearing. The employer and claimant should bring evidence which bears on the case such as wage and hour records, company policies or written warnings issued to the employee. It may be helpful to write down notes to take to the hearing to prevent omitting relevant facts. Any and all witnesses bearing relevant testimony should appear at the hearing.

Attorneys may be brought to the hearing but are by no means necessary for a fair and judicious process.