Junk mail filtering mystery

My wife and I each have our own iMacs.
Both of us are using SpamSieve 2.9.43.
Both of us have junk mail filtering turned off in both of the junk mail tabs.
I’m running macOS 11.2.2 but she is running 11.2.1

I never see junk mail but she see a dozen or more each day. Is this a known problem with 11.2.1?

No, most likely she has a server junk filter that is moving some messages to the Junk mailbox. The controls in Mail only apply to Mail’s client junk filter.

How do I termine if she does?

If there are no rules in Mail (or other devices accessing that account) that move messages to the junk mailbox that is accumulating them. There may also be a way to log into the account on her mail host and configure the server filter.