Virtually all employers are covered by the Delaware Unemployment Compensation Law (DE Code Tit. 19 Sec. 3301et seq.) and are therefore subject to the state unemployment insurance tax. The Law's coverage extends to:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Employers that employed at least one person for some portion of a day in each of 20 different weeks in the current or preceding calendar year or paid $1,500 in wages in any quarter
• Anyone who acquired a business of a covered employer
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks
• Employers of domestic workers if they paid $1,000 or more in any quarter in the current or preceding calendar year
• State and local government
• Nonprofit employers organized as 501(3)(c) corporations that have four or more employees working on a single day in 20 different quarters during the calendar year
• Employers subject to the Federal Unemployment Tax Act
Employment not covered includes services performed:
• By the spouse or parent of a sole proprietor or partner, or the sole proprietor's or partner's child under the age of 18
• By students working for their own school, college, or university, or in a work-study program
• By elected officials and judges or people in policy-making positions who work no more than eight hours per week
• By members of the state National Guard
• For a hospital by a patient
• As a temporary employee hired during emergencies
• In the employ of a church or convention or association of churches or an organization or educational institution operated mainly for religious purposes
• By people in unemployment work-relief or ...