in paragraph (1)(B) to all eligible workers served by the jobs program. (B) Secretary Of the maximum amount that the Secretary may make available under subparagraph (A) with respect to a jobs program, the Secretary may reserve not more than 10 percent to administer the jobs program under this section. (5) Modification The requirements of paragraphs (2), (3), and (4) may be modified under section 5(e). (i) Employer share for wages and compensation (1) In general (A) Baseline Except as provided in subparagraph (C), for a local board carrying out a jobs program in a covered area where the unemployment rate does not exceed 5 percent, the employer share of the eligible costs for wages and compensation shall be 33 percent. (B) Higher unemployment covered areas Except as provided in subparagraph (C), for a local board carrying out a jobs program in a covered area where the unemployment rate exceeds 5 percent, the employer share of those costs shall be the percentage (not less than 0 percent) obtained by subtracting— (i) 3.3 percentage points for every half of a percentage point by which the unemployment rate in the covered area exceeds 5 percent