(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(19) 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.
64 Del. Laws, c. 460, § 9; 65 Del. Laws, c. 45, § 5; 71 Del. Laws, c. 147, §§ 6-8; 75 Del. Laws, c. 81, §§ 1, 2; 79 Del. Laws, c. 173, § 7.
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