Re-employment service fund
In accordance with the UI Law, a special re‑employment service fund has been established to assist UI claimants in finding work. The fund is used to provide unemployed workers with such services as job placement, resume preparation, and workshops to match job seekers with jobs. Liable employers, excluding nonprofit, governmental, and Indian tribe employers who have elected the benefit reimbursement option (see Benefit reimbursement option ) , are required to pay a re‑employment service fund contribution of 0.075% (0.00075) on their wages subject to contributions in addition to regular UI contributions. Employers must report and pay re‑employment service fund contributions due on Form NYS‑45. Re‑employment service fund contributions cannot be used as a credit against amounts due on federal Form 940, nor will they be used in the computation of the employer’s UI rate.