Does Delaware Division of Unemployment Insurance allow a complete transfer of Employment Experience, i.e., taxable wages, benefit wages charged, and benefit wage rehire credits?
YES The Division mandates a transfer of employment experience when an employer reorganizes, i.e., the ownership and management remain substantially the same, but the federal identification number changes. This rule applies for all reorganizations, including mergers. The transfer is effective the date of liability of the successor employer subsequent to the acquisition of the predecessor employer. The Division allows a voluntary transfer of employment experience upon request when an employer acquires the organization, trade, business, or substantially all the assets of an employing unit already subject to the Delaware Unemployment Insurance laws. The employer must apply for this transfer of experience within 30 days of the acquisition for the transfer to be effective the date of liability of the successor employer. Otherwise, the transfer of employment experience becomes effective the quarter following receipt of the application, (form UC-411). Form UC-411 is available on this Web page.
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