Del. Code tit. 19 § 3342

Current through 2024 Legislative Session Act Chapter 510

Section 3342 - Termination of employer's coverage

Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a written application for termination of coverage and the Department finds that there was no employment as defined in §§ 3302(12)(A) and (14)(C) of this title performed for an employing unit within the preceding calendar year.

For purposes of this section, the 2 or more employing units mentioned in § 3302(12)(D), (12)(E) or (12)(F) of this title shall be treated as a single employing unit.

19 Del. C. § 3342

Amended by Laws 2023, ch. 365,s 11, eff. 8/15/2024.

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3342; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 8; 58 Del. Laws, c. 522, § 22.;