Delaware § 3342 Termination of employer’s coverage

Delaware Statutes

§ 3342 — Termination of employer’s coverage

Delaware § 3342

Title19

PartUnemployment Compensation

Subch.Employer’s Coverage and Assessments

This text of Delaware § 3342 (Termination of employer’s coverage) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 19, § 3342 (2026).

Text

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.

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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.

Legislative History

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 ; 84 Del. Laws, c. 365, § 11