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Federal pandemic unemployment overpayment reporting
Summary ETA gave states a new ETA 227 report for tracking overpayments and recoveries under the temporary Federal Pandemic Unemployment Compensation program. It replaced the FPUC overpayment reporting instructions in UIPL 15-20, Attachment I, Section H.4. State UI administrators and reporting staff were directed to use the attached form and instructions.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 15-20, Change 2
Date issued
June 15, 2020
Status
Active
ETA’s listing marks this change Active, and its PDF prints “Rescissions: None” and “Expiration Date: Continuing.” Its reporting instructions concern the temporary FPUC program.
Status last verified October 24, 2026
Topics
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This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION UI
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OUI/DPM
Washington, D.C. 20210 DATE
June 15, 2020
ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 15-20
Change 2
TO: STATE WORKFORCE AGENCIES
FROM: JOHN PALLASCH
Assistant Secretary
SUBJECT: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020—New
Data Collection Instrument and Revised Reporting Instructions for Federal
Pandemic Unemployment Compensation (FPUC)
1. Purpose. The purpose of this Unemployment Insurance Program Letter (UIPL) is to
provide states with the new ETA 227–Overpayment Detection and Recovery Activities
FPUC report (referred to as the “ETA 227 FPUC report” in this UIPL) and to provide states
with revised reporting instructions for the FPUC program. Section 2104 of the CARES Act,
Public Law (Pub. L.) 116-136, authorizes the FPUC program.
2. Action Requested. The U.S. Department of Labor’s (Department) Employment and
Training Administration (ETA) requests that State Workforce Administrators provide the
information in this UIPL and all attachments to appropriate program and other staff in state
workforce systems. In administering FPUC, states are required to: 1) record and submit
FPUC overpayment activities on the new ETA 227 FPUC report attached to this UIPL
through the State SUN system; and 2) replace the reporting instructions previously provided
under UIPL No. 15-20, Attachment I, Section H. 4, with the new ETA 227 FPUC reporting
instructions attached to this UIPL.
3. Summary and Background.
a. Summary – The FPUC program was authorized on March 27, 2020, and on April 4,
2020, ETA issued UIPL No. 15-20 to provide FPUC program implementation
instructions to states. On May 9, 2020, ETA issued Change 1 to UIPL No. 15-20, to
provide states with ongoing technical assistance in the administration of the FPUC
program. This Change 2 of UIPL No. 15-20 provides guidance on implementation
of the new quarterly ETA 227 FPUC report, and replaces the ETA 227 report and
prior instructions in UIPL No. 15-20, Attachment I, Section H.4., concerning FPUC
overpayment activities.
RESCISSIONS EXPIRATION DATE
None Continuing
b. Background – On March 27, 2020, the President signed into law the Coronavirus
Aid, Relief, and Economic Security (CARES) Act, which includes the Relief for
Workers Affected by Coronavirus Act set out in Title II, Subtitle A. The CARES
Act was designed to mitigate the economic effects of the Coronavirus Disease 2019
(COVID-19) pandemic in a variety of ways. UIPL No. 14-20 summarizes the
various unemployment insurance related provisions within the CARES Act.
Section 2104 of the CARES Act provides for a temporary emergency increase in
unemployment compensation benefits, referred to as FPUC, and includes funding to
states for the administration of the program.
The FPUC program provisions operate in tandem with the fundamental eligibility
requirements of the federal-state UI program, which remain in place. States must
ensure that individuals only receive benefits in accordance with the statutory
provisions and ETA’s guidance. Section 2104(f) of the CARES Act requires state
agencies to recover any FPUC overpayments.
Benefit Payment Control (BPC) units or designated staff in states are responsible for
promoting and maintaining the integrity of the UI program through prevention,
detection, investigations, establishment, and recovery of overpayments, as well as
preparing overpayment cases for prosecution. Activities regarding these essential
BPC functions are reported on the quarterly ETA 227 Overpayment Detection and
Recovery Activities report (OMB 1205-0187). States are required to report
overpayment activities for the following claim types: regular UC, Unemployment
Compensation for Federal Employees (UCFE), Unemployment Compensation for
Ex-Servicemembers (UCX), and Extended Benefits (EB). UIPL No. 23-20 provides
that states must implement similar BPC functions for the CARES Act programs,
including FPUC. This guidance provides updated reporting instructions for FPUC
overpayments and recoveries.
4. FPUC Overpayment Reporting.
a. New ETA 227 FPUC Report and Revised Reporting Instructions.
The FPUC program provides a temporary emergency increase in unemployment
compensation by providing an additional $600 per week to eligible individuals’ benefit
payments, made under designated UI programs, such as regular UC, UCFE, UCX, etc. If
the individual is eligible to receive at least one dollar ($1) of underlying benefits for the
claimed week, the claimant will receive the full $600 FPUC amount. If the state creates an
overpayment on the entire amount of underlying benefits, the full amount of FPUC will also
be considered overpaid.
The state is instructed to pay the FPUC amount both at the same time and in the same
manner as any regular UC otherwise payable for the week involved or, at the option of the
state, by payments which are made separately from, but on the same weekly/biweekly basis
as, any regular UC otherwise payable. See UIPL No. 15-20 for additional FPUC program
specifications. Regardless of the state’s election on method of payment, the FPUC amount
is considered a separate and distinct payment from the underlying benefit. The existing
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ETA 227 report does not provide for states to report on overpayment activities specific to
FPUC. To address this, the Department has developed a new data collection instrument, the
ETA 227 FPUC report, which the Department is transmitting to states via this UIPL.
The ETA 227 FPUC report allows states to report all FPUC overpayments, regardless of the
underlying benefit program that qualifies the individual to receive FPUC, in one place. The
new ETA 227 FPUC report and reporting instructions are contained in Attachment I of this
UIPL. In implementing reporting on the ETA 227 FPUC, states must:
Report FPUC overpayment information only on the ETA 227 FPUC report;
Follow the ETA 227 FPUC reporting instructions, attached to this UIPL;
Begin submission of ETA 227 FPUC reports for the quarter ending June 30, 2020,
which are due by August 1, 2020; and
Continue to report overpayment information on the ETA 227 FPUC report until there
is no longer any FPUC-related overpayment activity.
Information on overpayments for the underlying benefit program must be provided on a
separate report (e.g., regular UC, UCFE, UCX, and EB on the regular ETA 227 report,
PEUC on the new PEUC ETA 227 report, and PUA on the ETA 902p report).
The new ETA 227 FPUC report will be available on the State SUN system late June, 2020
for quarterly submission of this report to ETA.
b. Office of Management and Budget (OMB) Approval.
Division A, Title II, Section 2116(a) of the CARES Act states that “Chapter 35 of Title 44,
United States Code, (commonly referred to as the ‘Paperwork Reduction Act of 1995’),
shall not apply to the provisions of, and the amendments made by, this subtitle.” As the
OMB approval process is waived for these reporting instructions, these instructions are
considered final and states are required to provide the information requested in this form.
5. Inquiries. States should direct inquiries to the email account [email protected] and copy
the appropriate ETA Regional Office.
6. References.
Sections 2104 and 2116 of the Coronavirus Aid, Relief, and Economic Security
(CARES) Act, 2020, Pub. L. 116-136, including Title II Subtitle A Relief for Workers
Affected by Coronavirus Act;
UIPL No. 15-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020
– Federal Pandemic Unemployment Compensation (FPUC) Program Operating,
Financial, and Reporting Instructions, issued April 4, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=9297;
UIPL No. 15-20, Change 1, Coronavirus Aid, Relief, and Economic Security (CARES)
Act of 2020 – Federal Pandemic Unemployment Compensation (FPUC) Program
Reporting Instructions and Questions and Answers, issued May 9, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=3946;
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UIPL No. 14-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020
– Summary of Key Unemployment Insurance (UI) Provisions and Guidance Regarding
Temporary Emergency State Staffing Flexibility, issued April 2, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=3390;
UIPL No. 13-20, Families First Coronavirus Response Act, Division D Emergency
Unemployment Insurance Stabilization and Access Act of 2020, issued March 22, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8634; and
UIPL No. 10-20, Unemployment Compensation (UC) for Individuals Affected by the
Coronavirus Disease 2019 (COVID-19), issued March 12, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8893.
7. Attachment(s).
Attachment I - ETA 227 Overpayment Detection and Recovery Activities (FPUC):
Facsimile of Form and General Reporting Instructions
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Attachment I to UIPL No. 15-20, Change 2
ETA 227 - OVERPAYMENT DETECTION AND RECOVERY ACTIVITIES (FPUC)
A. Facsimile of Form 2
B. Purpose 4
C. Due Date and Transmittal 5
D. General Reporting Instructions 5
1. Amended Reports 5
2. Coverage 5
3. Audits 5
4. Checking the Report 5
E. Definitions 5
1. Cases of Agency Employee Benefit Fraud 5
2. Cases Established 6
3. Fraud Overpayment 6
4. Non-fraud Overpayment 6
5. Overpayment 6
6. Recovered for Other States 6
7. Waived 6
8. Written-Off 7
F. Item by Item Instructions 7
1. Section A. Overpayments Established – Causes 7
2. Section B. Recovery/Reconciliation 7
3. Comments 10
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A. Facsimile of Form
ETA 227 – OVERPAYMENT DETECTION AND RECOVERY (FPUC)
STATE REGION REPORT FOR PERIOD ENDING
st g_states.region rptdate
SECTION A. OVERPAYMENTS ESTABLISHED – CAUSES
Number of Cases Dollar Amounts
UCFE UCFE
Line UI /UCX EB PEUC PUA TRA DUA UI /UCX EB PEUC PUA TRA DUA
Cause No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Fraud –
101
Total
Case of
Agency
Employee 102
Benefit
Fraud
Nonfraud –
103
Total
Total –
Fraud and 104
Nonfraud
SECTION B. RECOVERY/RECONCILIATION
Dollar Amounts
Fraud Nonfraud
UCFE UCFE
Line UI /UCX EB PEUC PUA TRA DUA UI /UCX EB PEUC PUA TRA DUA
Item No. (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28)
Outstanding
201
Beginning Period
Recovered – Total 202
Waived 203
Written Off 204
Additions 205
Subtractions 206
Outstanding at End of
207
Period
Recovered for Other
208
States
Comments:
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OMB No.: NA OMB Expiration Date: NA Estimated Average Response Time: NA
OMB Approval. Section 2116(a), Division B, Title II of the CARES Act states that “Chapter 35 of Title 44, United States Code, (commonly
referred to as the “Paperwork Reduction Act of 1995”) shall not apply to the amendments made under this subtitle.” As the OMB approval
process is waived for these reporting instructions, these instructions should be considered final.
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B. Purpose
The Federal Pandemic Unemployment Compensation (FPUC) Program, ETA 227
Overpayment Detection and Recovery Activities report (referred to as the “ETA 227
FPUC report” in this Attachment) provides information on FPUC overpayments.
As stated in UIPL No. 15-20, if an individual is eligible for $1 in underlying benefits from
the following programs, the individual qualifies for the additional $600 FPUC payment.
These underlying benefits include:
The regular state unemployment insurance (UI) program;
Unemployment Compensation for Federal Employees (UCFE);
Unemployment Compensation for Ex-Servicemembers (UCX);
Pandemic Emergency Unemployment Compensation (PEUC);
Pandemic Unemployment Assistance (PUA);
Permanent federal-state Extended Benefits (EB) program;
Short-Time Compensation (STC);
Trade Readjustment Allowances (TRA);
Disaster Unemployment Assistance (DUA); and
Payments under the Self-Employment Assistance (SEA) program.
Overpayments from the underlying benefit must be reported on a separate report from the
FPUC overpayments. On the ETA 227 FPUC report, state agencies are to only report
overpayments of FPUC.
Other UC program overpayments, concerning the underlying benefit, must be reported on
the appropriate forms, as listed below:
1. ETA 227, Overpayment Detection and Recovery Activities Report (OMB 1205-
0173) for the UI, UCFE, UCX and EB programs;
2. ETA PEUC 227 Overpayment Detection and Recovery Report for the PEUC
program; and
3. ETA 902P, Pandemic Unemployment Assistance Activities Report for the PUA
program.
State agencies must follow existing reporting instructions for overpayments of the TRA
(ETA 9172 Participant Individual Record Layout (PIRL) (OMB 1205-0521)) and DUA
(ETA 902 Disaster Unemployment Assistance Activities Report (OMB 1205-0268))
program benefits.
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ETA 227 reports show state agency accomplishments in principal detection areas of
benefit payment control. The Employment and Training Administration (ETA) and
state agencies need such information to monitor the integrity of the benefit payment
processes in the UI system. On the ETA 227 FPUC report, data are provided regarding
the establishment of FPUC overpayments and recoveries of FPUC overpayments.
C. Due Date and Transmittal
The ETA 227 FPUC report is due quarterly on the first day of the second month after the
quarter of reference.
Report for Quarter Ending Due the Following
March 31 May 1
June 30 August 1
September 30 November 1
December 31 February 1
The ETA 227 FPUC report does not include an aging schedule, (i.e., overpayments established
on the report are not removed after a period of time) like what is shown in Section E of the
ETA 227 report. State agencies must continue to report FPUC overpayment information on
the ETA 227 FPUC report until there is no longer any activity.
D. General Reporting Instructions
All applicable data on the ETA 227 FPUC report must be traceable to the data regarding FPUC
overpayments and FPUC recoveries in the state's financial accounting system.
1. Amended Reports. If the information changes from that sent on the initial ETA 227
FPUC report covering the report period, the state agency will send an amended ETA 227
FPUC report electronically.
2. Coverage. Reported activity pertains to all overpayments created for the FPUC program.
FPUC overpayments and FPUC recoveries occurring under the STC and SEA programs
must be reported under the regular state UI program sections of the ETA 227 FPUC
report.
3. Audits. Dollar figures must be traceable to data regarding FPUC overpayments and
FPUC recoveries in the state agency's financial accounting system.
4. Checking the Report. Entries must be made for all items. If no activity corresponding
to the items occurred during the report period, a zero must be entered. A report
containing missing data cannot be sent to the National Office but can be stored on the
state’s system.
E. Definitions
1. Cases of Agency Employee Benefit Fraud (Line 102). This line concerns fraudulent
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activity by agency personnel. Examples include when an agency employee:
a. Continues to file weekly certifications and fails to report earnings on the
employee’s UI claim after being hired/rehired with the state UI agency or later
reactivates the employee’s claim while still working and fails to report earnings.
b. Diverts benefits from another’s claim(s) that may be inactive and which may
involve changing the address and name on the claim to the employee’s own
address or issuing checks to a “drop address.”
c. Establishes a claim(s) with fictitious wages and issues benefits to themselves or
others.
d. Processes a claim(s) for another or others knowing they do not meet eligibility
requirements.
e. Extorts money from a claimant(s) for authorizing benefits to which the
claimant(s) may or may not be entitled.
f. Participates in other activities, which leads to the employee receiving UI benefits
to which they are not entitled.
2. Cases Established. Any single issue that results in a determination that FPUC was
overpaid to a claimant within a single calendar quarter and for which a formal notice of
determination has been issued. An FPUC overpayment that covers one or more weeks
(or partial weeks) of benefits shall be counted as one case if all weeks of FPUC
overpayments are included in the same notice of determination. An FPUC overpayment
covering consecutive weeks of benefits that span two calendar quarters must be reported
for the calendar quarter in which the notice of decision is issued.
3. Fraud Overpayment. Section 2104(f)(1) of the CARES Act defines fraud as when an
individual knowingly has made, or caused to be made by another, a false statement or
representation of a material fact, or knowingly has failed, or caused another to fail, to
disclose a material fact, and as a result of such false statement or representation or of
such nondisclosure such individual has received an amount of Federal Pandemic
Unemployment Compensation to which such individual was not entitled.
4. Non-fraud Overpayment. An FPUC overpayment which the state agency determines is
not due to fraud. Non-fraud FPUC overpayments may include FPUC overpayments
resulting from reversals, state agency errors, employer errors, and claimant errors.
5. Overpayment. Benefits paid to an individual who is not legally entitled to these benefits,
whether or not the amount is later recovered or waived. Losses through embezzlement
or by theft may not be counted as overpayments, unless the embezzlement or theft was
conducted through the benefit payment process.
6. Recovered for Other States (Line 208). FPUC overpayments recovered for and
transferred to another state.
7. Waived (Line 203). A non-fraud FPUC overpayment for which the state agency, in
accordance with section 2104 of the Coronavirus Aid, Relief, and Economic Security
(CARES) Act (Public Law 116-136), officially relinquishes the obligation of the claimant
to repay. Section 2104(f)(2) authorizes states to waive an overpayment when the
overpayment was not the fault of the claimant and requiring repayment would be against
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equity and good conscience.
8. Written-Off (Line 204). An amount of a FPUC overpayment not subject to further
recovery because of a state law provision authorizing cancellation of the overpayment.
Usually, write-offs are applied after the statute of limitations expires, bankruptcy has
been approved by a court, or the claimant has died.
F. Item by Item Instructions
Reporting instructions for specific items are given only as necessary to supplement headings
on the form and the definitions provided in Section E of these instructions.
1. Section A. Overpayments Established – Causes. FPUC overpayments established are
classified into two main categories – fraud and non-fraud.
a. Line 101. Fraud – Total. Enter the totals for all FPUC overpayments classified as
fraud, including and in addition to those reported on line 102.
b. Line 102. Cases of Agency Employee Benefit Fraud. Report those FPUC fraud
cases and FPUC dollar amounts that included agency staff as a recipient of the UI
benefits, and those where an agency staff member acted in collusion with others to
set up fraudulent claims and benefit payments and/or schemes.
c. Line 103. Non-fraud – Total. Enter the totals for all FPUC overpayments classified
as non-fraud.
d. Line 104. Total – Fraud and Non-fraud. Sum the totals for lines 101 and 103.
2. Section B. Recovery/Reconciliation. For recoveries, waivers, and write-offs, enter the
amounts applicable during the quarter, regardless of when FPUC overpayments were
established. Any repayment received from a claimant that is refunded during the
quarter because of a redetermination, etc., must be subtracted from the amount shown
if the original amount had already been entered.
a. Line 201. Outstanding at the Beginning of Period. Enter amounts of FPUC
overpayments outstanding at the beginning of this report period. The amounts
entered will always be the same as the amounts outstanding at the end of the
preceding report period – line 207.
b. Line 202. Recovered –Total. Enter the amounts of all FPUC overpayments
recovered.
c. Line 203. Waived. Enter the FPUC overpayment recoveries waived under federal
law during the report period. Include only FPUC overpayments reported in Section
A, either for the current quarter or a previous quarter. Do not include FPUC
overpayments that the state agency no longer has the authority to recover because
of expired statute of limitations (write-offs).
d. Line 204. Written-Off. Enter the amounts of all FPUC overpayments written-off
under the state law during the report period.
e. Line 205. Additions. Enter the dollar amounts of FPUC overpayments adjusted
upward which have been included in Section A for this report or any prior report
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period. Such adjustments may be the result of redeterminations or appeal decisions
that increase the amount of FPUC overpayments previously reported.
f. Line 206. Subtractions. Enter the dollar amounts of FPUC overpayments adjusted
downward which have been included in Section A for this report or any prior report
period. Such adjustments may be the result of redeterminations or appeals
decisions that decrease the amount in part or in total of FPUC overpayments
previously reported.
g. Line 207. Outstanding at the End of Period. Calculate the dollars outstanding as
follows:
1) UI Fraud Column 15.
i. Add lines 201 and 205 to line 101, Column 8.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
2) UI Non Fraud Column 22.
i. Add lines 201 and 205 to line 103, Column 8.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
3) UCFE/UCX Fraud Column 16.
i. Add lines 201 and 205 to line 101, Column 9.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
4) UCFE/UCX Non Fraud Column 23.
i. Add lines 201 and 205 to line 103, Column 9.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
5) EB Fraud Column 17.
i. Add lines 201 and 205 to line 101, Column 10.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
6) EB Non Fraud Column 24.
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i. Add lines 201 and 205 to line 103, Column 10.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
7) PEUC Fraud Column 18.
i. Add lines 201 and 205 to line 101, Column 11.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
8) PEUC Non Fraud Column 25.
i. Add lines 201 and 205 to line 103, Column 11.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) and (i).
9) PUA Fraud Column 19.
i. Add lines 201 and 205 to line 101, Column 12.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
10) PUA Non Fraud Column 26.
i. Add lines 201 and 205 to line 103, Column 12.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
11) TRA Fraud Column 20.
i. Add lines 201 and 205 to line 101, Column 13.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
12) TRA Non Fraud Column 27.
i. Add lines 201 and 205 to line 103, Column 13.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
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13) DUA Fraud Column 21.
i. Add lines 201 and 205 to line 101, Column 14.
ii. Add lines 202, 204, and 206.
iii. Subtract (ii) from (i).
14) DUA Non Fraud Column 28.
i. Add lines 201 and 205 to line 103, Column 14.
ii. Add lines 202, 203, 204, and 206.
iii. Subtract (ii) from (i).
h. Line 208, Recovered for Other States. Enter the FPUC amounts recovered by the
state for other state agencies under the Combined Wage Claims (CWC)
requirements or the Interstate Reciprocal Offset Recovery Arrangement (IRORA)
requirements, and transferred out during the quarter. FPUC payments must be
reduced to recover UC overpayments for other states if the state has signed the
IRORA agreement. However, a state may not offset more than 50 percent from
the FPUC payment to recover overpayments for other unemployment benefit
programs. Note: figures on this line are not included in the calculations for line
207.
Comments. Explain significant variations from the norm.
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