The purpose of this article is to provide information regarding Delaware special assessments for the Employee Training Fund and Operations and Technology Assessment.  These assessments are not penalties and are not the result of an error.

Delaware Employment Training Tax

The Delaware Employment Training Tax is a 0.15% bi-annual tax levied on employer wages by the Delaware Division of Unemployment Insurance to fund worker training programs, worker education initiatives, on the job training and small business grants.  The assessment is billed directly by the department. Employdrive does not administer this tax on our clients behalf and should be paid directly to the agency.

Delaware Operations and Technology Assessment

The Delaware Operations and Technology Assessment (OTA) is a 0.2% supplemental assessment levied on employer wages by the Delaware Division of Unemployment Insurance to fund agency technology upgrades. It is handled separately from standard State Unemployment Insurance (SUI) and semi-annual employment training special assessments.  This assessment was previously included in the UI rate but has been separated out as a special assessment and billed directly by the department.  Employdrive does not administer this tax on our clients behalf and should be paid directly to the agency.

For more information on these special assessments please visit:

DE DOL Employer Services

DE DOL Employer FAQ