Work Share usually is funded the same way traditional unemployment insurance is, through payroll taxes paid by employers. The exception is some governmental, tribal, and non-profit employers that are “reimbursing employers.” They repay the Unemployment Insurance Trust Fund for any benefits paid out in lieu of taxes.
Between March 29, 2020 and December 26, 2020, all Work Share benefits will be federally funded. This includes additional payments received under Pandemic Emergency Unemployment Compensation (PEUC) or Federal Pandemic Unemployment Compensation (FPUC). Any benefits paid through these programs will not be charged to taxpaying employers. They will not be billed to reimbursing employers.