Unemployment Compensation (UC) Overpayment – Claimant​​ Payments towards overpaid UC benefits may be completed online at benefits.uc.pa. The Employee Retention Credit (ERC) under the CARES Act encourages businesses to keep employees on their payroll.Overpayment as a nonemployee, file Form 941 for each delinquent quarter. The notice will provide the tax type from which the overpayment originated and tax type to which it is being applied.