Now on to the First State, Delaware, which will always go down in American history as the first former colony turned state to sign the Constitution. But what if you are a first time employer? What do you sign to make sure that you are OK with the law in the First State?
All first time employers in the state of Delaware are instructed to sign and fill out a Form UC-1, or a Report to Determine Liability and If Liable Application for Employer Account Number form. Try to say that one five times fast!
Employers in Delaware are supposed to have this Report to Determine Liability and If Liable Application for Employer Account Number form filled out and submitted no later than 20 days after their first day as an employer. And don’t worry about copying the Report to Determine Liability and If Liable Application for Employer Account Number and sending it in to all of the correct departments in the state. One Report to Determine Liability and If Liable Application for Employer Account Number form is enough—the state makes sure that seven state agencies get their hands on it.
But there is just one place for getting this Report to Determine Liability and If Liable Application for Employer Account Number form. You need to contact the Delaware Unemployment Insurance Employer Contributions Unit. You will be expected, once you are determined to be liable for unemployment insurance, to provide taxes on the first $8500 of wages for every employee on your roll books.
The percentage tax rates that you pay on those wages are determined by the state by the way you are paying your taxes. There is a pay rate for new employers, for employers who owe taxes, a rate determined by how much unemployment insurance your past employees have collected, and a rate for businesses that are bought or acquired.
In addition to Delaware Unemployment Insurance posters, materials from the Delaware Department of Labor emphasize what employers can do to minimize their unemployment insurance tax premiums. Delaware depends on t he employer, to supply information necessary to process claims promptly and efficiently. This can be done by maintaining the required employee records in the required form, posting the Delaware Unemployment Insurance posters, and posting a statement of the employer’s policies regarding unemployment insurance.
For example, employers have the responsibility to provide prompt and accurate information to insure that only those claimants meeting the necessary eligibility requirements will receive benefits. This action will avoid unnecessary charges to your account. It is noted that without employer representation at an appeals hearing, there is only the employee’s account of the separation for use in a determination.
In the case of a firing, the burden of proof is on the employer to show that it was for just cause. Employers are encouraged to document employee actions that lead to termination for cause and by having the employee sign it.
Delaware Unemployment Insurance posters provide employees information regarding their right for coverage and other relevant information. To be eligible an individual must have earned a minimum amount of wages, be able to work, available for work and actively seeking work, and register for work with the Division of Employment and Training (unless exempt by law) at the Unemployment Insurance Claims Office.
When filing, the applicants are required to provide their name, address, social security card (may substitute W2 or pay stub with name and social security number imprinted on it, accompanied by picture ID such as driver’s license), work history – names and addresses of all employers over the last 18 months, and reason for loss of job.
The Delaware Unemployment Insurance posters are currently available.