(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in § 3302(28) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below: (1) .085% when the taxable wage base is $18,500; (2) .095% when the taxable wage base is $16,500; (3) .11% when the taxable wage base is $14,500; (4) .126% when the taxable wage base is $12,500; and (5) .15% when the taxable wage base is $10,500. (b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.
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