An Act amending the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment Compensation Law, in contributions by employers and employees, further providing for contributions by employees.

SB 1244 modifies Pennsylvania's Unemployment Compensation Law to require employees to pay a portion of unemployment insurance contributions for the first time. Under this change, five percent of wages earned between October 1, 2024, and September 30, 2028, must be deposited into the Reemployment Fund if paid by December 31, 2028. This bill directly affects employers and employees by shifting some financial responsibility for unemployment benefits from solely employers to a shared arrangement. The legislation is designed to fund reemployment programs while maintaining the existing structure for employer contributions and other state funds.