(a) There shall be included, immediately following the lines for items which provide for salaries or wages of state employees in any department, division or agency budget, appropriation or supplementary appropriation request or bill, a separate line or item covering other employment costs (fringe benefits) related to such salaries or wages. No appropriation for such other employment costs shall be used or transferred to or for any other purpose.

(b) Other employment costs shall include such costs to the State as federal insurance contributions (Social Security), state retirement plans (employees’ pensions), health-care insurance (Blue Cross and Blue Shield), workers’ compensation, unemployment insurance and such other fringe benefit plans as may be provided.

(c) Each year, on or before August 1:

(1) The Secretary of Finance shall determine the appropriate rate factor on an average or actual basis for each of the state benefit plans, excluding unemployment insurance; and

(2) The Secretary of Labor shall determine on an average actual, or historical basis, the appropriate rate factor for each state agency, other than the University of Delaware, and the distribution of that rate to each fund pertaining thereto for unemployment insurance and shall prescribe the appropriate procedure for reimbursement thereof; in order that the Director of the Office of Management and Budget may advise each state agency how it shall provide for such other employment costs in their respective budget requests for the ensuing year.

(d) Any department or agency employing personnel who are paid from federal funds or from capital improvement debt appropriations shall pay to the Treasurer of the State from such funds an amount based upon the rate factor for each of the state fringe benefit plans established under subsection (c) of this section applicable to salaries and wages paid to employees from such special funds.

(e) The University of Delaware shall, on a regularly scheduled basis as determined by the Secretary of Finance, pay to the State Treasurer, at a rate determined under this section or otherwise by the Secretary of Finance, such amounts as are necessary to reimburse the State for fringe benefit costs applicable to salaries and wages paid to employees of the University as the term “employee” is defined in §§ 5501(f) and 5505 of this title, or any other fringe benefit costs applicable to the University.

(f) Each state agency, other than the University of Delaware, liable for reimbursement payments in lieu of assessments in accordance with § 3345(c)(2) of Title 19, shall be required to reimburse the Department of Labor for all unemployment insurance reimbursements disbursed by the Department of Labor which arise out of unemployment insurance claims filed by and paid to an employee of such state agency. Such reimbursement shall be made according to the rate factor and distribution according to agency funds as shall be prescribed by the Secretary of Labor.

(g) In the event any department or agency overpays or has overpaid any fringe benefit costs to the State Treasurer in accordance with subsection (d) of this section, the amount of such overpayment shall be refunded by the State Treasurer, upon certification of the Secretary of Finance.

(h) Other employment costs are reflected within each agency budget for the current fiscal year. These other employment costs shall be calculated and charged to the appropriate funds as determined by the covered payroll and credited to the respective payee funds.

(i) The State Treasurer is hereby directed to collect on each pay cycle all the other employment costs from all funds.

29 Del. C. 1953, § 6340; 58 Del. Laws, c. 579, § 1; 61 Del. Laws, c. 161, § 1; 63 Del. Laws, c. 391, §§ 1-4; 67 Del. Laws, c. 281, § 53; 73 Del. Laws, c. 310, § 22; 73 Del. Laws, c. 312, § 245; 75 Del. Laws, c. 88, § 21(13); 79 Del. Laws, c. 174, § 1.