The FAQs can be found here: https://home.treasury.gov/system/files/136/Paycheck-Protection-Program-Frequently-Asked-Questions.pdf
For example, we have been receiving a number of questions from clients about re-hiring employees in the context of unemployment benefits and PPP loan forgiveness. In some instances, employees are financially better off remaining on unemployment as opposed to returning to work.
The SBA and Treasury address this particular issue as it relates to PPP loan forgiveness in the FAQs linked above. While SBA and Treasury still plan to issue an interim final rule on this point, the FAQs make clear that if a company offers to rehire an employee, the employee declines the offer, and that both the offer and rejection are well documented, that will not reduce the amount of the PPP loan forgiveness.
While it is not totally clear whether an individual that declines being rehired will be able to continue to receive unemployment benefits, the FAQs point out that the rejection of re-employment may trigger forfeiture of future unemployment benefits by the individual.