New York State Department of Labor Unemployment Insurance

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 taxable payroll 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 the Federal Unemployment Tax Act (FUTA).

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