; (D) offer opportunities for advancement to eligible workers in program positions, as appropriate, that are similar to those for other employees who are not eligible workers in program positions; and (E) fulfill legal and administrative duties including payroll processing, tax withholding and documentation, and meeting liability requirements such as workers’ compensation requirements. (4) Payment to participating employer (A) Wages and compensation The local board shall provide payment to the participating employer for all eligible costs described in subsection (h) for wages and compensation provided by the employer for eligible workers in program positions, minus the employer share described in subsection (i). (B) Employer-provided training The local board may enter into an agreement with the participating employer under which the employer provides on-the-job training or customized training to eligible workers, and, subject to subsection (h)(3), the local board provides payment to reimburse the employer for the cost of providing the training described in the agreement. (f) Nondisplacement (1) Nondisplacement of existing employees The participating employer shall not place an eligible worker hired for a jobs program in a position under this Act if— (A) employing such individual will result in the layoff or partial displacement (such as a reduction in hours, wages, or employment benefits) of an existing employee (as of the date of the hiring) of the employer; (B) such individual will assume any of the duties or responsibilities of an employee who is on strike; (C) employing such individual infringes upon the promotional opportunities of an existing employee (as of the date of the hiring) of the employer; or (D) such individual will perform the same work or substantially the same work as that performed by any individual, employed by the employer at the site of employment, who— (i) has been laid off or partially displaced (as such term is described in subparagraph (A))