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.
Structure Delaware Code
Chapter 33. UNEMPLOYMENT COMPENSATION
Subchapter III. Employer’s Coverage and Assessments
§ 3341. Period of employer's coverage.
§ 3342. Termination of employer's coverage.
§ 3343. Election of employer to be covered by this chapter.
§ 3345. Payment of employer's assessments.
§ 3346. Deductibility of employer's assessments from employee's wages.
§ 3349. General limitations on reduction of new employer rate.
§ 3350. Variations from new employer rate.
§ 3351. Assessment rates after termination of employer's military service.
§ 3352. Joint accounts of employers.
§ 3353. Transfers of experience and assignment of rates.
§ 3356. Effect of amendment of Federal Unemployment Tax Act.
§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.
§ 3358. Civil actions for collection of assessments and interest.
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.
§ 3365. Adjustments and refunds.
§ 3366. Order of crediting payments on account.
§ 3368. Execution of judgments.
§ 3369. Professional and occupational licenses; denial or suspension.