Where is this money coming from?  The PPP loan deal had to be paid to the actual employee, is long expired, and if the employee left had to be repaid to the SBA.

Sounds like her employer possibly retroactively applied for the ERC tax credit.  None of that has to be paid out to the actual employee, as I recall, although some companies paid out bonus wages.  It just offsets wages employers paid to employees, many of whom stayed at home or had nominally reduced productivity due to work from home or shortened work hours or work safety requirements.

There is a lot of disparity in one size fits all programs for sure.