Beginning with the CARES Act early in 2020, Congress provided supplements to states’ unemployment benefits in various weekly amounts. These are typically referred to as "enhanced unemployment benefits."

The official title is Pandemic Unemployment Assistance (PUA). Certain individuals not otherwise eligible for regular compensation or extended benefits, including in some cases self-employed individuals, were eligible for these payments, which are subject to the same taxation rules as regular unemployment benefits (see above).

The benefits are applied for and paid through each state’s agency or department that handles unemployment claims. For example, in California, it is the Employment Development Department.