Employer Handbook Table of Contents

Employer's Handbook
TABLE OF CONTENTS

EMPLOYER PARTICIPATION IN THE CONTROL OF UNEMPLOYMENT INSURANCE COSTS

This section provides guidelines on how to approach the claims and appeals processes. It also outlines some precautionary measures which may help to avoid improper charges to an employers' account.

INTRODUCTION TO UNEMPLOYMENT INSURANCE

This section explains the purpose of the Unemployment Insurance Program. It also lists the basic eligibility requirements of workers and describes how the unemployment insurance tax is collected.

EMPLOYMENT

This section defines "employer" and "covered employment" as specified in the Delaware Unemployment Compensation Law.

EMPLOYER LIABILITY

This section specifies the criteria used to determine an employer's liability under Delaware State Law.

OBLIGATIONS AND RESPONSIBILITIES OF LIABLE EMPLOYERS

This section describes in detail the action required of assessed and reimbursable employers by the Unemployment Insurance Division to be in compliance with the Law.

TAX LIABILITY

This section defines taxable wages and explains how the assessment rates for newly liable employers are determined.

EXPERIENCE RATING

This section defines terms used in the experience rating process and explains how an individual employer's assessment rate is determined. Also in this section are instructions for transferring experience rating and creating a joint account.

THE REIMBURSEMENT OPTION

This section describes the benefit reimbursement method available to most nonprofit organizations and government entities and how to elect this option. It also describes how benefits are charged to these employers.

CLAIMS AND BENEFITS

This section describes the benefit payment programs available to workers and explains who is eligible to receive them. It describes the claims process and defines some terms used in benefit determination.

THE APPEALS PROCESS

This section describes the "due process" remedies available to employers and unemployed individuals that disagree with administrative determinations.

APPENDIX I. EXPLANATION OF UNEMPLOYMENT INSURANCE FORMS

This appendix provides employers with information on the use and application of unemployment insurance forms to facilitate compliance with regulations of the Division of Unemployment Insurance.

Unemployment Insurance Handbook Forms

APPENDIX II. EMPLOYER ASSESSMENT RATE TABLES

The basic assessment rate for each employer for a calendar year is determined prior to the due date of the first basic assessment for that year in accordance with these tables. Please refer to Section VII of this handbook and Section 3350, Title 19 of the Delaware Code.

APPENDIX III. DIRECTORY OF OFFICES

APPENDIX IV. UNEMPLOYMENT INSURANCE INFORMATION HOTLINE (gif format)

STATEMENTS IN THIS BOOKLET DO NOT HAVE THE EFFECT OF LAW OR REGULATION, ALTHOUGH REFERENCE TO THE DELAWARE CODE IS PROVIDED WHENEVER POSSIBLE.