Federal Pandemic Unemployment Compensation

Overview

Federal Pandemic Unemployment Compensation (FPUC) provides a temporary emergency payment of $300 per week. Individuals must be eligible for unemployment benefits to qualify for the additional $300 per week, and the $300 is on top of the existing weekly benefit payment. Individuals with pending issues preventing payment will not receive the additional $300 per week until they are allowed benefits.

Idaho discontinued all federal CARES Act unemployment assistance programs week ending June 19, 2021.

Additional information is available here.

Individuals do not need to do anything extra to receive the $300. Continue to file weekly certifications.

Payment Details:

  • Payment amount: $300 per week
  • Payment method: Direct deposit or debit card
  • Payable on: All unemployment insurance payments of at least $1.
  • First Payable Week: Dec. 27, 2020.
  • Last Payable Week: Week ending June 19, 2021.
  • FPUC is subject to child support withholdings up to 50 percent.
  • State Taxes: FPUC is not exempt from Idaho state income taxes.
  • Federal Taxes: Up to $10,200 of unemployment received in 2020 is exempt from federal income taxes.
  • FPUC will be subject to 10 percent federal withholding tax, if you elected to have federal taxes withheld from your regular benefits. Find more information about changing your election.

Fraud Warning

  • If you knowingly make a false statement or fail to disclose information in an attempt to receive FPUC benefits you are not entitled, you are committing fraud. Fraud results in a disqualification from benefits, an overpayment of benefits and potential criminal prosecution. Discontinue your weekly reports when you return to full-time employment and notify the department if you refuse to work for any reason.