Virtually all employers are covered by the Colorado Employment Security Act (CO Rev. Stat. Sec. 8-70-101et seq.) and are therefore subject to the state unemployment insurance tax. The law's coverage extends to those that:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • In either the current or preceding calendar year, paid wages of at least $1,500 in any quarter or employed at least one person for some portion of a day in each of 20 weeks
• Bought or acquired the trade or business of a covered employer
• Employed 10 or more people in agricultural labor during the current or preceding calendar year or paid $20,000 for agricultural labor in any quarter
• Paid at least $1,000 in any quarter for domestic work
• In the case of religious, educational, or charitable nonprofit organizations, employed four or more persons for some portion of a day in each of 20 different weeks in either the current or preceding calendar year
• Voluntarily elects to participate in the unemployment insurance program
• Are the state or a political subdivision of the state, including any state agency, state operated hospital, or school of higher education
• Are subject to the Federal Unemployment Tax Act (FUTA)
The law excludes from coverage services performed by:
• Individuals performing services for a hospital where they are patients
• Participants in sheltered workshops or government-funded work-relief or work-training programs
• Railroad workers covered under the Railroad Retirement Tax Act
• A person for a church, a convention or association of churches, or an organization operated principally for religious purposes
• Students working for the school that they attend or a work-study program
• Spouses of students employed by the school as part of a ...