DE HB49

Increases the maximum weekly unemployment benefit amount from $400 to $450 for claims filed beginning April 2, 2023

Sets a temporary 1% flat rate for average employer, average industry, and average construction industry assessment rates for calendar year 2023

Establishes a special one-year schedule of employer assessment rates for 2023, with basic rates ranging from 0.1% to 5.4% based on benefit wage ratio

Provides an estimated $50 million in unemployment tax relief to Delaware employers during 2023 by reducing and simplifying tax rates

Tax relief provisions in Sections 2 and 3 are retroactive to January 1, 2023 and expire on December 31, 2023