Federal Pandemic Unemployment Compensation (FPUC)
What is the FPUC?
This is a federally funded emergency increase in unemployment benefits which provides an additional $300 per week to individuals who receive a weekly benefit of at least $1 in the following unemployment benefits:
• Regular unemployment benefits
• Emergency unemployment benefits (PEUC)
• Extended Benefits
• Pandemic Unemployment Assistance (PUA)
• Shared Work
• Trade Readjustment Allowance (TRA)
• Disaster Unemployment Assistance (DUA)
Will I receive this additional $300 every week?
This additional payment will be an additional benefit payment each week that you receive any of the benefits listed above, starting with week ending January 2, 2021 through week ending September 4, 2021. The previous FPUC of $600 was in effect for weeks ending April 4, 2020 through week ending July 25, 2020.
As an employer, will I be charged for the additional $300 per week?
No. These additional $300 payments are 100% federally funded and will not be charged back to employers.
Do I need to apply separately for the additional $300 per week?
No. Individuals do not need to separately apply for FPUC.
Can the state take deductions from my additional $300 per week?
Yes. Child support obligations must be deducted from FPUC payments in the same way they are deducted from regular benefits. Also, up to 50% of the FPUC may be offset to capture overpayments owed to CTDOL or the federal government.
Are FPUC payments considered income which should be reported on my tax returns?
Similar to regular unemployment benefits, FPUC payments are taxable.
Will FPUC payments be considered income for purposes of CHIP and Medicaid?
FPUC benefits are not considering when determining eligibility for CHIP or Medicaid.
Will I receive this additional $300 for any week ending January 2, 2021 through week ending September 4, 2021, if any of these weeks are paid after September 4, 2021?
Yes, the additional $300 benefit payment will be included with each payment for every week that you receive a benefit, beginning with the week ending January 2, 2021, through week ending September 4, 2021, regardless of the date on which you receive that payment.