unemplogo.jpg (50480 bytes) The Division of Unemployment Insurance serves workers who are unemployed through no fault of their own by providing temporary income maintenance during their period of unemployment and making referrals to re-employment services.

The Division also serves employers by ensuring that only those unemployed individuals meeting all eligibility criteria receive UI benefits, thereby protecting future increases in employer tax rates and the solvency of Delaware’s UI Trust Fund.

Table of Contents

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Regulation 1 (rescinded)

Regulation 2 Definition of Terms

Regulation 3 Reports and Payments of Contributions

Regulation 4 Identification of Workers Covered by Law

Regulation 5 Interest (Amended by 3357, Title 19, Delaware Code)

Regulation 6 Records

Regulation 7 Reports

Regulation 8 Posting of Placards

Regulation 9 Claims and Registrations

Regulation 10 Required Separation Information

Regulation 11 Notice to Work Required in all Separations

Regulation 2

DEFINITION OF TERMS

(1) Payroll period" means that period of time for which an employer customarily makes a single payment or credit of remuneration to all or a group or groups of his employees

(2) "Wages paid" means;

(a) wages actually paid. And

(b) Wages credited to the account of or set apart for the employee so that they may be drawn upon by him at any time although not then actually reduce to possession. To constitute payment in such a case the wages must e credited or set apart to the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that they may be drawn at any time, and their receipt brought within his own control and disposition

(3) A "quarter" or "calendar quarter" means one of the four periods of three consecutive calendar months which begin, respectively, on January 1, April 1, July 1. and October 1.

(4) "Wages paid in a quarter" means the total of all wages paid or accredited in accordance with paragraph 2 of this regulation on any day falling within the calendar quarter.

Regulation 3

REPORTS AND PAYMENTS OF CONTRIBUTIONS

(1) Contributions due under Part III, Title 19, Delaware Code of 1953, shall be payable quarterly based on "wages paid" in a quarter as set forth in Regulation 2.

(2) Employers subject to Part III, Title 19, Delaware Code of 1953, shall report contributions due on forms prescribed or approved for this purpose by the Unemployment Compensation Commission and in accordance with Instructions printed thereon (Form UC-8). Such reports shall be accompanied by payment of contributions.

(3) Reports and payments of contributions shall become due on the last day of the month following the close of the quarter during which the wages are paid.

(4) Reports and payments of contributions by an employer not previously subject to Part III, Title 19, Delaware Code of 1953, shall become due for the first time on the last day of the month following the close of that calendar quarter during which the 20th week of employment of one or more persons during the calendar year for. The employer shall at such time file separate reports with respect too each of the calendar quarters during the calendar year for which contributions are payable by him.

Regulation 4

IDENTIFICATION OF WORKERS COVERED BY PART III TITLE 19, DELAWARE CODE OF 1953

(1) Each employer shall ascertain the Federal social security account number of each worker employed by him in employment subject to Part III Title 19, Delaware Code d 1953.

(2) The employer shall report the worker's Federal social security account number in making any report required by the Delaware Unemployment Compensation Commission with respect to a worker.

(3) If an employer has in his employ a worker engaged in employment who does not have an account number, such employer shall request the worker to show him a receipt issued by an officer of the Social Security Administration acknowledging that the worker has filed an application for an account number. The receipt shall be retained by the worker. In making any report required by the Delaware Unemployment Compensation Commission with respect to such a worker, the employer shall report the date of issue of the receipt, its termination date, the address of the issuing office, and the name and address of the worker exactly as shown in the receipt.

(4) If a worker falls to report to the employer his correct Federal social security account number or falls to show the employer a receipt issued by an office of the Social Security Administration acknowledging that he has filed an application for an account number, the employer shall inform the worker that Regulation 106 of the Bureau of Internal Revenue, United States Treasury Department, under the Federal Insurance Contributions Act provides that:

(a) Each worker shall report to every employer for whom he is engaged in employment, his Federal social security account number and his name exactly as shown on the account number card Issued to him by the Social Security Administration.

(b) Each worker who has not secured an account number shall file an application for a Federal social security account number on Form SS-5 of the Treasury Department, Bureau of Internal Revenue. The application shall be filed on or before the seventh day after the date on which the worker first performs employment for wages, except that the application shall be died on or before the date the worker leaves the employ of his employer if such date precedes such seventh day. Copies of Form SS-5, "Application for a Social Security Account Number" can be secured at the field office of the Social Security Administration nearest the workers place of employment or the local post office.

(c) If, within 14 days after the date on which the worker first performs employment for wages for the employer, or on the day on which he leaves the employ of the employer, whichever is the earlier, the worker does not have a Federal social security account number, and has not shown the employer a receipt Issued to the worker by an office of the Social Security Administration acknowledging that he has filed an application for an account number, the worker shall furnish the employer an application on Form SS-5, completely filled in and signed by the worker. If a copy of Form SS-5 is not available, the worker shall furnish the employer a written statement, signed by the worker, of the date of the statement, the worker's full name, present address, date and place of birth, father's full name, mother's full name before marriage, workers sex, and color, and a statement as to whether the worker had previously filed an application on Form SS-5 and, if so, the date and place of such filing. Furnishing the employer with an executed Form SS-5, or statement in lieu thereof, does not relieve the worker of his obligation to make an application on Form SS-5 as required in paragraph b.

(5) The employer shall inform the worker, in instances in which the information is pertinent, that in accordance with Regulation 106 of the Bureau of Internal Revenue, United States Treasury Department:

(a) Any worker who has lost his Federal social security account number care may secure a duplicate card by applying at the field office of the Social Security Administration nearest the worker's place of employment.

(b) Any worker may have his account number changed at any time by applying to a field office of the Social Security Administration and showing good reason for a change. Any worker whose name is changed by marriage or otherwise, or who has stated incorrect Information on Form SS-5. should report such change or correction to a field office of the Social Security Administration. Copies of the Form OAAN-7003, "Employee's Request for Change in Records," for making such reports may be obtained from any field office of the Social Security Administration or the central office of the Delaware Unemployment Compensation Commission or a local employment office.

(c) Any worker who has more than one social security account number shall report all numbers to the field office of the Social Security Administration nearest the worker's place of employment or to a local employment office.

(6) If the worker falls to comply with the requirements enumerated under 4 above, the employer shall execute a Form SS-5, "Application for a Social Security Account Number," or statement. signed by the employer setting forth as fully and as clearly as practicable the worker's full name, his present or last known address, date and place of birth, father's full name, mother's full name before marriage, the worker's sex and color, and a statement as to whether an application for an account number has previously been died by the worker and, if so, the date and place of such filling. This statement or the executed Form SS-5 signed by the employer shall be attached to any report required by the Delaware Unemployment Compensation Commission with respect to such a worker.

Regulation 5 Interest (Rescinded 1986)

Regulation 6

RECORDS

Each employing unit shall preserve for the period of the last 4 consecutive years such existing records as are indicated in the data hereinafter set forth. and shall establish, maintain, and preserve, for a period of 4 years, records with respect to workers engaged in employment on and after the effective date of this regulation which shall show:

(1) For each pay period:

(a) The beginning and ending dates of such period.

(b) The total amount of remuneration paid for personal services, including commissions.

(2) For each worker:

(a) His name and Social Security Account Number.

(b) His wages paid for each pay period, showing separately:

(I) Remuneration, including commissions, paid in cash, excluding special payments.

(II) Reasonable cash value of remuneration payable by the employer in any medium other than cask excluding special payments. (Determined In accordance with Rule 1 prescribed by the Commission).

(III) Estimated or actual amount of gratuities received from persons other than the employer (determined in accordance with Rule 2 prescribed by the Commission).

(IV) The amount of any special payments such as bonuses, gifts, etc., which have been paid or credited during the pay period but which relate to employment in a prior period. Payments are regarded as special payments if;

(A) The amount thereof was not determinable, or

(B) The person or persons to whom paid was not ascertainable, at the end of the pay period or periods during which the services were performed. Show separately under the heading "Special Payments" the following:

(aa) Money payments and credits.

(bb) Reasonable cash value of other remuneration.

(cc) The nature of such payments

(dd) The period during which the services were performed for which special payments were payable.

(c) The date on which he was hired. rehired, or returned to work after temporary layoff, and the date he was separated from employment.

(d) If he Is on a salary basis, his wage rate and the period covered by such rate.

(e) If he is paid on a fixed hourly basis, his hourly rate and the customary scheduled hours per week prevailing in the establishment for his occupation.

(f) If he Is paid on a fixed daily basis, his daily rate and the customary scheduled days per week prevailing in the establishment for his occupation.

(g) The method by which his wages are computed (If he is on a piece rate or other variable pay basis).

(h) The beginning and ending dates of each pay-period week for each worker engaged in employment.

(I) The customary scheduled full-time hours for etch such period prevailing in the establishment for the occupation of each worker.

(j) Each pay-period week in which the hours worked by each such worker were less than full-time.

(k) Each pay-period week in which the wages payable for employment to any worker were less than his current full-time weekly wage and amount of wages paid for such week.

(3) The calendar weeks in which there were one or more individuals in employment for some portion of a day.

Regulation 7

REPORTS

§3121, Title 19, Delaware Code of 1953 Provides That:

"The Commission shall administer this part; and it may require such reports ... and take such action as it deems necessary and suitable to that end."

Accordingly:

Each employing unit shall make such reports as are prescribed on forms issued and required to be returned by the Commission. Instructions accompanying any such report form shall have the force and effect of regulations issued pursuant to §3121, Title 19, Delaware Code of 1953.

Regulation 8

POSTING OF PLACARDS

Every employer subject to the provisions of Part III Title 19, Delaware Code of 1953, shall post and maintain printed notices to his employees informing them that he is covered by Part III, Title 19, Delaware Code of 1953, and has been so registered by the Unemployment Compensation Commission. Such notices shall be In the form prescribed by the Commission (Form UC-6), of such design and in such numbers as prescribed by the Commission, and shall be posted In a conspicuous place in the plant, shop, office, room, or place where employees are employed and where they may readily be seen by them. No such notice shall be posted by any person, employing unit, or employer who has not compiled with the provisions of Part III, Title 19, Delaware Code of 1953, and to whom an unemployment compensation registration number has not been assigned by the Unemployment Compensation Commission of Delaware, or who, In accordance with the provisions of the Code, has ceased to be an employer as defined in the Code.

Regulation 9

CLAIMS AND REGISTRATIONS

REFERENCE: Section 3314, Title 19, Delaware Code Eligibility for Benefits

(1) Except as otherwise provided in this regulation, any individual claiming benefits or waiting period credits for total or part-total unemployment shall report in person at the public employment office most accessible to him and shall there

(a) register for work, and

(b) file a claim for benefits, which claim shall be effective as of the Sunday immediately preceding the date of filing.

(2) Except as otherwise provided in this regulation, in order to establish eligibility for benefits or for waiting-period credits for weeks of total or part-total unemployment, the claimant shall;

(a) continue to report in person at, intervals of once every other week, or at intervals of less than every other week when directed to do so by a representative of the State agency, at the public employment office at which he registered for work and filed his claim for benefits,

(b) file at such office a continued claim(s) for benefits,

(c) and establish the fact that he is able to work, available to work and is actively seeking work.

(3) The Department, for reasons found to constitute good cause for any individual not to report to the public employment office at which he filed his claim for benefits and registered for work, may permit such individual to report to any other public employment office, or to report by mail if the public interest would be served thereby.

(4) The Department, for reasons found to constitute good cause for an individual not to file a claim and register as otherwise required in this regulation shall accept such claim and registration effective as of the first day of the week of such individuals total or part-total unemployment with respect to which such claim is filed provided:

(a) the individual files his claim and registers at an employment office:

(I) within seven (7) days after the first day of such week, or

(ii) if the individual is located within an area served by the itinerant Service of State employment security agency, on the second available opportunity or the second specified reporting date after-r the commencement of such week, or

(b) The individual files his claim by mail if the Department directs the individual to file his claim by mail after finding:

(I) he is attached to a regular job, or

(ii) compliance with the requirement that claimant personally register and continue to report at an employment office would be oppressive or inconsistent with the purposes of Chapter 33 of Title 19, Delaware Code.

(5) A claimant will be disqualified from the receipt of benefits for any week in which he is not able to work, available for work and actively seeking work, except that he will not be disqualified for such week if the Department finds that:

(a) the individual is attached to a job for which the date of return to employment is known and reasonably certain and is sufficiently near in 'time to make it futile to actively seek work; or

(b) to require claimant to be able to be available to work and actively seeking work would be otherwise oppressive or inconsistent with the purposes of Chapter 33 of Title 19, Delaware Code.

Regulation 10

ALL EMPLOYERS REQUIRED TO FULFILL REQUESTS FOR SEPARATION INFORMATION PROMPTLY

(1) Whenever a worker files a claim for benefits, the Commission shall notify the last employer and all base period employers by means of Form UC-119.

(2) All such employers are required to return such Form UC-119 completed. indicating the reason for separation, within 7 days of the date of such notice.

(3) Any employer who falls to return such completed request within the period prescribed shall be barred from claiming subsequent that the worker to whom such notice applied shall be disqualified under any of the provisions of §3315, Title 19, Delaware Code of 1953, and shall be barred from relief from benefit wage charges under §3349-§3356, Title 19, Delaware Code of 1953, unless the Commission for reasons found to constitute good cause, shall release such employer for the default.

Regulation 11

NOTICE TO WORKER REQUIRED IN ALL SEPARATIONS

Each employer shall deliver to each worker separated, from his employ (permanently or for an indefinite period or for an expected duration of 7 days or more) at the time of such separation, or, if delivery is impossible or impracticable, shall mail to such worker's last known address within 24 hours, a copy of Form UC-100, which shall instruct such worker to report promptly to the public employment office most convenient to him.