{"data":{"id":"us-de/19-del.-c.-3401","jurisdiction":"us-de","citation":"19 Del. C. § 3401","heading":"Determination and collection of special assessment.","body":"(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in § 3302(28) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below:\n(1) .085% when the taxable wage base is $18,500;\n(2) .095% when the taxable wage base is $16,500;\n(3) .11% when the taxable wage base is $14,500;\n(4) .126% when the taxable wage base is $12,500; and\n(5) .15% when the taxable wage base is $10,500.\n(b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.","path":["Title 19. Labor","Unemployment Compensation","CHAPTER 34. Counseling, Training and Placement Activities"],"source_url":"https://delcode.delaware.gov/title19/c034/index.html#3401","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:26Z","sha256":"60d6ab0286e910db1c1570db780ee32e6c927a18de43c21ab27a3614d9d95a64","source_id":"us-de","stale":true,"prev":"us-de/19-del.-c.-3392","next":"us-de/19-del.-c.-3402"},"notice":"GroundRules: Original legal text. Not legal advice."}