Del. Code tit. 19 § 3343

Current through 2024 Legislative Session Act Chapter 510
Section 3343 - Election of employer to be covered by this chapter
(a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject to this chapter as of the 1st day of January of any calendar year subsequent to such 2 calendar years, if, at least 30 days prior to such 1st day of January, it has filed with the Department a written notice to that effect.
(b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject to this chapter as of the 1st day of January of any calendar year subsequent to such 2 calendar years, if at least 30 days prior to such 1st day of January such employing unit has filed with the Department a written notice to that effect.

19 Del. C. § 3343

41 Del. Laws, c. 258, § 8; 19 Del. C. 1953, § 3343; 54 Del. Laws, c. 328, § 1; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, §§ 9, 10; 58 Del. Laws, c. 522, § 23; 58 Del. Laws, c. 530, § 3; 63 Del. Laws, c. 427, §15.;