I personally know a business owner that has already had to provide evidence to the NC labor board. One of her employees filed for unemployment when the covid hand outs dried up.
She refused to pay, noting that she had emails, texts and other evidence that showed this person refused to come back to work when asked - because she was getting Covid money.
The state went after the employee to pay back the covid payments.
I am a life long accounting person. I have prepared MANY payrolls & reports of same in over 60 years.
I cannot suggest strongly enough that EMPLOYERS fight against EVERY employee who refuses to return to work.
Wow. Good they went after her.