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2025 Delaware Code
Title 19 - Labor
Chapter 33. UNEMPLOYMENT COMPENSATION
Subchapter III. Employer’s Coverage and Assessments
§ 3352. Joint accounts of employers.
Universal Citation:
19 DE Code § 3352 (2025)
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§ 3352. Joint accounts of employers.
The Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and upon application by 2 or more employers to establish such an account or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.
Group accounts for 20 or more employers that have become liable for payments in lieu of assessments are prescribed in § 3345(b)(6) of this title.
41 Del. Laws, c. 258, § 7; 42 Del. Laws, c. 197, § 1; 19 Del. C. 1953, § 3352; 57 Del. Laws, c. 669, § 5B; 58 Del. Laws, c. 143, § 12; 64 Del. Laws, c. 91, §§ 13, 14;
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