Coverage: Same as under federal law.
Rates: 0.1% — 8.0% (2008; does not include the supplemental assessment rate or the training tax assessment); 2.1% (2008 no experience rate for employers); 4.0% — 7.3% (new construction industry employers in 2008)
Taxable Wage Limit: $10,500 for 2008 and 2009
Employee Withholding: None
Administration:
Department of Labor
Division of Unemployment Insurance
4425 N. Market Street
P.O. Box 19809
Wilmington, Delaware 19802
Telephone: (302) 761-8484