Delaware Unemployment Insurance
General administration:
Department of Labor
Division of Unemployment Insurance
PO Box 19809
Wilmington, DE 19802
302-761-8484
Register as employer by filing Form UC-1 (Report to Determine Liability and If Liable Application for Employer Account Number):
Department of Labor
Division of Unemployment Insurance
PO Box 9953
Wilmington, DE 19809-0953
302-761-8482
Report quarterly wages and contributions by filing Form UC-8A (Quarterly Payroll Report) and Form UC-8 (Quarterly Tax Report) by last day of month following end of quarter:
Department of Labor
Division of Unemployment Insurance
PO Box 41785
Philadelphia, PA 19101-1785
302-368-6745
Provide Form UC-100A (Unemployment Insurance Policy) to worker upon separation
SUI experience rating formula, base, and rates
Benefit wage ratio formula
Wage base is $10,500 for 2008
Contribution rates range from 0.30% to 8.2%
New employer rate is 2.1%
New construction employer rate is 4.0%
Rates include supplemental assessment of 0.20% and the Training Tax Assessment of 0.15%.
