This Act changes the penalty for an employer’s failure to file a report required by the Division of Unemployment Insurance from $17.25 to 15% of the total contributions paid or payable by the employer, unless 15% of the total contributions is less than $100 or more than $450. If 15% of the total contributions is less than $100, the penalty is $100. If 15% of the total contributions is more than $450, the penalty is $450.
These reports are used to calculate the unemployment tax assessments due from employers. The tax assessments fund Delaware’s Unemployment Trust Fund. The amount of this penalty has not been adjusted for inflation in over 25 years.

Statutes affected:
Bill Text: 19.3125