Colorado Unemployment Compensation laws & compensation compliance analysis

Colorado Unemployment Compensation: What you need to know

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:
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• 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;
• Casual laborers;
• Individuals working for a church, a convention or association of churches, or an organization operated principally for religious purposes (Colo. Rev. Stat. Sec. 8-70-126 et seq.).
Taxable wage base. The taxable wage base is determined each year. For the current taxable wage base, visit The term “wages” means all remuneration for personal services, including the cash value of all remuneration paid in any medium other than cash (Colo. Rev. Stat. Sec. 8-70-141).
Rates. Tax rates are determined every year. ...

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Colorado Unemployment Compensation Resources

Type Title
Policies Unemployment Insurance policy
See all Unemployment Compensation Resources