Delaware Code
Subchapter III. Employer’s Coverage and Assessments
§ 3355. Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages charged to their experience merit rating accounts (relief from charges).

(a) The Department shall provide quarterly notification to base period employers of benefit wages charged to their experience merit rating accounts hereafter referred to as “benefit wage charge notices”.
(b) Such benefit wage charge notices shall become conclusive and binding upon the base period employer unless, within 15 days after the mailing of the notice thereof to the last known address or in the absence of mailing within 15 days after the delivery of such notice, a base period employer who is subject to tax rate assessments under § 3345(a) of this title files an application for review seeking relief from benefit wages charged to its experience merit rating account. A § 3345(a) of this title base period employer who has filed a timely application for review of its benefit wage charge notice shall be entitled to relief from such benefit wage charges contained in such notice only on the basis that:

(1) The claimant's separation from the base period employer (if such separation was separate from and prior to the claimant's separation from the claimant's last employer and if the base period employer is not also the last employer) was not qualifying under § 3314(1), (2) and (7) of this title; and
(2) The Department administratively erred in calculating the correct amount of certain benefit wages charged to its account.
However, as to paragraphs (b)(1) and (2) of this section above, any such base period or last employer who has failed to return a completed separation notice which is applicable to the benefit wage charge at issue in a timely manner in accordance with § 3317 of this title shall be barred from seeking benefit wage charge relief unless the Department for reasons found to constitute good cause should release the base period or last employer from the default. Regardless, no employer shall have standing to seek benefit wage charge relief pursuant to the procedure established in §§ 3317-3325 of this title.
(c) Applications for review shall be referred to an individual designated by the Department, who shall examine the basis for each request for relief from benefit wage charges made to the employer's experience merit rating account. After such review, the Department's representative shall promptly notify the base period employer and each claimant involved of the representative's decision on the base period employer's request for review, and such decision shall become final unless within 15 days after the mailing of notice thereof to the last known address or in the absence of mailing within 15 days after the delivery of such notice, the base period employer files and application for redetermination with the Department.
(d) Unless the request for redetermination is withdrawn, an appeals tribunal, after affording the base period employer and the claimant, if a claimant is involved, and the Department a reasonable opportunity for fair hearing with regard to each benefit wage charge, shall affirm, modify or reverse those portions of the benefit wage charge notice challenged by the employer. The base period employer, the Department, and a claimant, if involved, shall be duly notified of the appeal tribunal's decision on each benefit wage charge for which redetermination is requested, together with its reasons therefor, which shall be deemed to be final unless within 15 days after the delivery of such decision, a petition for judicial review is filed in the Superior Court. In any proceeding under this section the findings of the appeals tribunal as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive and the jurisdiction of the Court shall be confined to the questions of law. No additional evidence shall be received by the Court, but the Court may order additional evidence to fee taken before the appeals tribunal or the Department and the Department or appeals tribunal may, after hearing such evidence, modify its redetermination and file such modified redetermination, together with a transcribed copy of the additional record with the Court. Such proceedings shall be heard in a summary manner and shall be given precedence over all other civil cases except cases arising under §§ 3317-3325 of this title and the Workers' Compensation Law, Chapter 23 of this title.
(e) Such redeterminations of benefit wage charge notices which have become final and binding after notice and after providing the opportunity for hearing or appeal, and the findings of fact in connection therewith, may be introduced in any subsequent administrative or judicial proceedings involving the determination of the rate of assessments of any employer for any calendar year and shall be entitled to the same finality as is provided in § 3354 of this title with respect to findings of fact made by the Department and proceedings to redetermine the assessment rate of an employer.

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