(a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if, at least 30 days prior to such January 1, it has filed with the Department a written notice to that effect. (b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if at least 30 days prior to such January 1 such employing unit has filed with the Department a written notice to that effect.
‹ Prev All Delaware sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.