19 Del. Admin. Code §§ 1202-3.0

Current through Register Vol. 27, No. 12, June 1, 2024

Section 1202-3.0 - Reports and Payments of Contributions

3.1 Contributions due under Part III, Title 19, Delaware Code, shall be payable quarterly based on "wages paid in a quarter" as set forth in Section 2.0 of this regulation.

3.2 Employers subject to Part III, Title 19, Delaware Code, shall report contributions due on forms prescribed or approved for this purpose by the Delaware Division of Unemployment Insurance and in accordance with instructions printed thereon (Form UC-8). Such reports shall be accompanied by payment of contributions.

3.3 Reports and payments of contributions shall become due on the last day of the month following the close of the quarter during which the wages are paid.

3.4 Reports and payments of contributions by an employer not previously subject to Part III, Title 19, Delaware Code, shall become due for the first time on the last day of the month following the close of that calendar quarter during which the 20th week of employment of one or more persons during the calendar year occurred. The employer shall at such time file separate reports with respect to each of the calendar quarters during the calendar year for which contributions are payable.

19 Del. Admin. Code §§ 1202-3.0

17 DE Reg. 325 (9/1/2013) (Final)