Virtually all employers are covered by the Colorado Employment Security Act (CO Rev. Stat. Sec. 8-70-101 et seq.) and are therefore subject to the state unemployment insurance tax. For example, the law's coverage extends to those that:
• 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;
• Voluntarily elect to participate in the unemployment insurance program; and
• Are Indian tribes (Colo. Rev. Stat. Sec. 8-70-113).
The law excludes certain services from coverage, including, for example, services performed by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate and insurance salespersons;
• Certain newspaper distributors;
• Individuals working for a church, a convention or association of churches, or an organization operated principally for religious purposes (Colo. Rev. Stat. Sec. 8-70-114 et seq.).