§ 3401

(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;