{"id":5179,"date":"2023-02-06T14:31:56","date_gmt":"2023-02-06T19:31:56","guid":{"rendered":"https:\/\/tvdelmarva.com\/?p=5179"},"modified":"2023-02-06T14:32:08","modified_gmt":"2023-02-06T19:32:08","slug":"dol-announces-new-employer-ui-construction-employer-tax-rates-for-2023","status":"publish","type":"post","link":"https:\/\/tvdelmarva.com\/wp\/dol-announces-new-employer-ui-construction-employer-tax-rates-for-2023\/","title":{"rendered":"DOL Announces New Employer UI &amp; Construction Employer Tax Rates for 2023"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"390\" height=\"390\" src=\"https:\/\/i0.wp.com\/tvdelmarva.com\/wp-content\/uploads\/2023\/02\/dol_logo_a.jpg?resize=390%2C390&#038;ssl=1\" alt=\"\" class=\"wp-image-5180\" srcset=\"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2023\/02\/dol_logo_a.jpg?w=390&amp;ssl=1 390w, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2023\/02\/dol_logo_a.jpg?resize=300%2C300&amp;ssl=1 300w, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2023\/02\/dol_logo_a.jpg?resize=150%2C150&amp;ssl=1 150w\" sizes=\"auto, (max-width: 390px) 100vw, 390px\" \/><\/figure>\n\n\n\n<p>WILMINGTON, DE \u2013 The Delaware Department of Labor (DOL) announced the revised Taxable Wage Base, Assessment Rate Tables, Cap Earned Rate for Calendar Year 2023, and the New Employer Rates for 2023, effective January 1, 2023. The taxable wage base will be $10,500 in 2023.<\/p>\n\n\n\n<p>With the unanimous support of the Unemployment Insurance Advisory Council, DOL Secretary Karryl Hubbard issued Emergency Rule 21 to implement new tax rates for 2023 which are estimated to reduce the Unemployment Insurance tax obligation for Delaware employers by an estimated $50 million. DOL was able to take these actions on December 31, 2022 due in part to the $240 million investment in Corona Virus Response Act Funds that were placed in the UI Trust Fund in 2021.<\/p>\n\n\n\n<p>House Bill 49, signed by Governor Carney on January 26, 2023 codifies the changes enacted by Secretary Hubbard\u2019s 21st Emergency Rule issued on December 22, 2022.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For calendar 2023, the average employer assessment rate, the average industry assessment rate, and the average construction industry assessment rate will each be 1%.<\/li>\n\n\n\n<li>All other employers will be assigned a basic assessment rate according to the following table in place for 2023:<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2023 \u2013 Special One Year Schedule of Rates<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Benefit Wage Ratio (%) Does Not Exceed<\/td><td>Basic Assessment Rate<\/td><\/tr><tr><td>20<\/td><td>0.10%<\/td><\/tr><tr><td>30<\/td><td>0.25%<\/td><\/tr><tr><td>40<\/td><td>0.50%<\/td><\/tr><tr><td>50<\/td><td>1.00%<\/td><\/tr><tr><td>55<\/td><td>2.00%<\/td><\/tr><tr><td>60<\/td><td>2.50%<\/td><\/tr><tr><td>70<\/td><td>3.50%<\/td><\/tr><tr><td>80<\/td><td>4.50%<\/td><\/tr><tr><td>90<\/td><td>5.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h6 class=\"wp-block-heading\">If an employer\u2019s benefit wage ratio exceeds the highest percentage in the table above, their basic assessment rate shall be 5.40 %<\/h6>\n\n\n\n<p>Employers who are determined for calendar year 2023 to have the delinquency rate of assessment, shall continue to be assigned the delinquency rate of 6.5%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the Delaware Department of Labor, Delaware Employers should see a temporary reduction in Unemployment Insurance Rates, thanks to House Bill 49, which was signed by Governor Carney on January 26, 2023. The Bill codifies the changes enacted by Secretary Hubbard\u2019s 21st Emergency Rule issued on December 22, 2022.<\/p>\n","protected":false},"author":4,"featured_media":5181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[29],"tags":[32,41,48,54,38],"class_list":["post-5179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-delaware","tag-delmarva","tag-dover","tag-governor","tag-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2023\/02\/dol.webp?fit=1280%2C720&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/pbtNqq-1lx","jetpack-related-posts":[{"id":28858,"url":"https:\/\/tvdelmarva.com\/wp\/washington-states-spanish-hotline-speaks-english-with-fake-accent-instead\/","url_meta":{"origin":5179,"position":0},"title":"Washington State&#8217;s Spanish Hotline Speaks English with Fake Accent Instead","author":"Admin","date":"February 27, 2026","format":false,"excerpt":"A Washington state government hotline has been mistakenly using an AI voice that speaks English with an exaggerated Spanish accent instead of actual Spanish for months. The Department of Licensing has apologized for the error after a resident's viral TikTok video exposed the problem.","rel":"","context":"In &quot;U.S. News&quot;","block_context":{"text":"U.S. News","link":"https:\/\/tvdelmarva.com\/wp\/category\/us-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772213590678.jpg?fit=1000%2C666&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772213590678.jpg?fit=1000%2C666&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772213590678.jpg?fit=1000%2C666&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772213590678.jpg?fit=1000%2C666&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":18639,"url":"https:\/\/tvdelmarva.com\/wp\/delaware-insurance-commissioner-trinidad-navarro-announces-ninth-consecutive-workers-compensation-rate-decrease\/","url_meta":{"origin":5179,"position":1},"title":"Delaware Insurance Commissioner Trinidad Navarro Announces Ninth Consecutive Workers\u2019 Compensation Rate Decrease","author":"admin","date":"October 23, 2025","format":false,"excerpt":"Wilmington, Delaware \u2014 Delaware Insurance Commissioner Trinidad Navarro has announced that workers\u2019 compensation insurance rates will decrease again, effective December 1, marking the ninth consecutive year of reductions. The voluntary market is expected to see an average loss cost decrease of 11.6%, while the residual market, often considered a last-resort\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/tvdelmarva.com\/wp\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/10\/trinidad-dude.jpg?fit=960%2C959&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/10\/trinidad-dude.jpg?fit=960%2C959&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/10\/trinidad-dude.jpg?fit=960%2C959&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/10\/trinidad-dude.jpg?fit=960%2C959&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":13523,"url":"https:\/\/tvdelmarva.com\/wp\/delaware-governor-meyer-unveils-6-58-billion-budget-for-fiscal-year-2026\/","url_meta":{"origin":5179,"position":2},"title":"Delaware Governor Meyer Unveils $6.58 Billion Budget for Fiscal Year 2026","author":"admin","date":"March 28, 2025","format":false,"excerpt":"\u00a0DOVER, DE \u2013 Governor Matt Meyer unveiled his proposed $6.58 billion budget for fiscal year 2026 on Thursday, outlining key investments in education, housing, healthcare, and tax reform. A significant part of the proposal focuses on tax reform, introducing three new income tax brackets for individuals earning $125,000, $250,000, and\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/tvdelmarva.com\/wp\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/03\/matt-meyer-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/03\/matt-meyer-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/03\/matt-meyer-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2025\/03\/matt-meyer-2.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":3918,"url":"https:\/\/tvdelmarva.com\/wp\/delaware-announced-expansion-of-health-insurance-marketplace\/","url_meta":{"origin":5179,"position":3},"title":"Delaware announced expansion of health insurance marketplace","author":"admin","date":"June 27, 2022","format":false,"excerpt":"After years of work to increase competition on the Delaware Health Insurance Marketplace, Insurance Commissioner Trinidad Navarro announced today that three health carriers intend to offer plans for the 2023 plan year \u2013 the most in the state\u2019s history. AmeriHealth Caritas and Aetna CVS Health will join Highmark Blue Cross\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/tvdelmarva.com\/wp\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/06\/healthcaregov.png?fit=1200%2C663&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/06\/healthcaregov.png?fit=1200%2C663&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/06\/healthcaregov.png?fit=1200%2C663&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/06\/healthcaregov.png?fit=1200%2C663&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/06\/healthcaregov.png?fit=1200%2C663&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":28128,"url":"https:\/\/tvdelmarva.com\/wp\/delaware-farmers-may-face-tax-increases-on-equipment-trades-starting-2026\/","url_meta":{"origin":5179,"position":4},"title":"Delaware Farmers May Face Tax Increases on Equipment Trades Starting 2026","author":"Admin","date":"February 26, 2026","format":false,"excerpt":"Agricultural legal expert warns that Delaware farmers trading in equipment this year could see higher tax bills due to changes in federal tax law. The Tax Cuts and Jobs Act altered how trade-in values are calculated for tax purposes.","rel":"","context":"In &quot;Agriculture&quot;","block_context":{"text":"Agriculture","link":"https:\/\/tvdelmarva.com\/wp\/category\/agriculture\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772139739815.jpg?fit=1200%2C656&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772139739815.jpg?fit=1200%2C656&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772139739815.jpg?fit=1200%2C656&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772139739815.jpg?fit=1200%2C656&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2026\/02\/news-1772139739815.jpg?fit=1200%2C656&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":3379,"url":"https:\/\/tvdelmarva.com\/wp\/governor-signs-rebate-bill-into-law-to-send-300-payment-to-taxpayers\/","url_meta":{"origin":5179,"position":5},"title":"Governor signs rebate bill into law to send $300 payment to taxpayers","author":"admin","date":"April 14, 2022","format":false,"excerpt":"Governor John Carney on Thursday signed House Bill 360 that will send $300 in direct payments to Delaware taxpayers and adults. The bipartisan tax rebate legislation, which will provide a total of $600 for married couples, is intended to help counter the impact of inflation on Delaware families. Checks will\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/tvdelmarva.com\/wp\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/04\/IMG_0359-1-scaled-1.jpg?fit=1200%2C820&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/04\/IMG_0359-1-scaled-1.jpg?fit=1200%2C820&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/04\/IMG_0359-1-scaled-1.jpg?fit=1200%2C820&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/04\/IMG_0359-1-scaled-1.jpg?fit=1200%2C820&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/tvdelmarva.com\/wp\/wp-content\/uploads\/2022\/04\/IMG_0359-1-scaled-1.jpg?fit=1200%2C820&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/posts\/5179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/comments?post=5179"}],"version-history":[{"count":1,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/posts\/5179\/revisions"}],"predecessor-version":[{"id":5182,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/posts\/5179\/revisions\/5182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/media\/5181"}],"wp:attachment":[{"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/media?parent=5179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/categories?post=5179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tvdelmarva.com\/wp\/wp-json\/wp\/v2\/tags?post=5179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}