Virtually all employers are covered by the Delaware Unemployment Compensation Law (DE Code Tit. 19 Sec. 3301 et seq.) and are therefore subject to the state unemployment insurance tax. The law's coverage extends to:
• 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 weeks during the calendar year; and
• Employers subject to the Federal Unemployment Tax Act(DE Code Tit. 19 Sec. 3302).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Direct sellers and insurance and real estate solicitors;
• Individuals working for a church, a convention or association of churches, or an organization or educational institution operated principally for religious purposes; and
• Officers of corporations operated exclusively for social or civic purposes when services are part-time and remuneration does not exceed $75 in any calendar quarter (DE Code Tit. 19 Sec. 3302).