If an employer or claimant does not agree with a Claims Deputy's determination, a hearing before an Appeal Referee may be requested. The appeal must be filed within 7 calendar days after delivery of the determination or, if the determination was mailed, within 10 calendar days after the mailing date of the determination, after which time the Claim Deputy's decision is final.

An Appeals Referee then conducts a hearing under oath, reviews the case and makes a decision in accordance with the provisions of the Delaware Unemployment Compensation law. Benefits may be paid in accordance with the Deputy's ruling, even during the appeal process, until such time as the decision is overturned or confirmed.

The decision of the Appeals Referee may be appealed to the U.I. Appeal Board, an independent, quasi-judicial five member board appointed by the Governor, if either the employer or claimant contests the former decision. Appeals to the Board will be heard upon the evidence in the record which is based upon the record before the Appeals Referee. However, the Board may direct the taking of testimony in addition to that contained in the record of the Referee's hearing and, at its discretion, allow the employer and/or claimant to offer additional evidence.

Decisions of the U.I. Appeal Board become final unless appealed to Superior Court within 20 days after a decision has been rendered.

In the case of an appeal of a decision of the Appeal Board to the Delaware Courts, judicial review thereof shall only be permitted after the appellant has exhausted all administrative remedies. Only then may the decision be taken to the Superior Court and further appealed to the State Supreme Court. Appeals from the U.I. Appeal Board's decision to the Superior Court are limited to consideration of the record, which includes testimony before the Board and the decisions of the Referee and the Board.

Employers may also appeal annual assessment rate notices or quarterly benefit wage charge notices by writing to the Unemployment Insurance Division to request a review or redetermination. Appeals from assessment rate notices go first to the Division, then to Superior Court. Appeals from benefit wage charge notices go first to an appeals referee then to Superior Court.