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  • Re-employment Service Fund (RSF)

    We use the money in the re-employment service fund to:

    • Develop automated programs
    • Fund staff positions to administer UI programs

    Both options help people who are out of work find jobs.

    Employers pay .075% of their quarterly wages subject to contribution to this fund. It goes on their Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (NYS-45).

    We do not credit RSF contributions to:

    • Employer's accounts
    • The General Account

    Employers cannot count RSF contributions as a credit toward payment due under FUTA.

    For details about the Re-employment Service Fund, visit the Unemployment Insurance Law page that provides this information.

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