




Social Security Explained, 2013 Edition
Provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.The book explains who is covered by the Social Security system, liability for the tax, how a worker acquires "insured status" required for benefit eligibility and the conditions of entitlement to the various kinds of Social Security benefits.
The State Experience Factor for 2012 is 54 and a supplemental assessment rate of 0.2% applies to all basic rates. Basic rates for 2012, not including the supplemental assessment rate or the training assessment of 0.15%, range from 0.1% to 8.0%. New nonconstruction employers pay rates of 3.1% in 2012 and new construction employers pay rates ranging from 5.6% (NAICS 236), 6.7% (NAICS 237), and 6.1% (NAICS 238).
The maximum weekly benefit amount in Delaware for 2012 is $300. The minimum is $20 (DOL Communication).