Effective today, December 11, 2020, the State of Minnesota will start processing and allowing unemployment compensation applications from high school students. While state law has not allowed high school students unemployment compensation since 1998, the Minnesota Court of Appeals recently held that they are eligible for Pandemic Unemployment Assistance (PUA). This is federal monies as opposed to state, thus, the exception to the rule. More information is available here. PUA is set to expire December 26, 2020 (as of now). Accordingly, employers (especially those that rely heavily on high school students such as fast food chains), may see a quick spike in such unemployment compensation awards; keep in mind that PUA is the monies that is not ultimately charged back to the employer, however.