Wilmington Medical Center v. Unemployment Insurance Appeal Board

BIFFERATO, Judge:

This is an appeal from a decision of the Unemployment Insurance Appeal Board upholding the Referee’s decision against the Wilmington Medical Center (Employer). Employer is contesting a claim by the State Department of Labor for reimbursement for unemployment compensation benefits paid to its former employees.

As a nonprofit organization, Employer was not covered by the Unemployment Compensation Law until January 1, 1972 when the law was amended pursuant to a federal mandate to extend mandatory coverage to hospitals. (58 Del.Laws, Ch. 143, § 11). Under the existing system of…