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Employer Toolkit

Welcome to the Colorado UI Employer Toolkit. Here you will find information and services to help you interact with Colorado’s Unemployment Insurance Division. Whether you are a new or existing Colorado employer, we have combined all of our online services and resources in our online toolkit in one convenient location.

An unemployment account is generally needed for the following types of employers:

Business Employer

You paid at least $1,500 in wages in a calendar year or you employed at least one person for any part of a day in 20 weeks during the prior or current calendar year. This does not have to be the same person for all weeks nor consecutive weeks. Sign up for an account at colorado.gov/cbe

Agricultural Employer

You paid one or more employees a total of $20,000 gross wages in a calendar quarter or have ten or more employees for any part of a day in 20 weeks during the prior or current calendar year. This does not have to be the same person for all weeks nor consecutive weeks. Sign up for an account by filling out an Application for Unemployment Insurance Account and Determination of Employer Liability (Form UITL-100)

Household/Domestic Employer

You paid one or more employees a total of $1,000 gross wages in a calendar quarter. Sign up for an account by filling out an Application for Unemployment Insurance Account and Determination of Employer Liability (Form UITL-100)

501(C)(3) Nonprofit Employer

You have four or more employees in any part of a day in 20 weeks during the prior or current calendar year. This does not have to be the same person for all weeks nor consecutive weeks. Sign up for an account by filling out an Application for Unemployment Insurance Account and Determination of Employer Liability (Form UITL-100)

Manage your unemployment insurance premium account information using MyUI. Employers who pay unemployment insurance premiums and their designees, for example employees, accounting, or legal staff can utilize this tool to manage their accounts.

Features

  • File both Wage and Premium Reports online.
  • Pay premiums online.
  • View current and historical balances and rates.
  • Access account status and reporting due dates.
  • Request duplicate rate notices and 940 certification documents.
  • Close or modify accounts.

How to access MyUI Employer

  1. Have UI account name and number ready.
  2. Go to: myuiemployer.coworkforce.com
  3. Complete the initial registration process and use this login page for future account access.

You must submit premium and wage reports at the end of each calendar quarter.

  1. Quarterly Premium Report = the total of all wages paid to all employees during the quarter and the amount of premiums due, if applicable.
  2. Wage Report = list of total wages paid to each employee during that quarter.

Most employers can file both premium and wage reports through MyUI Employer. It is the best option for organizations with under 100 employees.

For businesses with 100 and over employees, you can pay your premiums through MyUI Employer and file your wage report via FTP (file transfer protocol). To begin utilizing the FTP option, please review the FTP Instructions.

This chart describes when reports must be filed for the corresponding quarter

Quarter (Reporting Months)Reports Due By

  • 1st Quarter (January - March) April 30
  • 2nd Quarter (April - June)July 31
  • 3rd Quarter (July - September)October 31
  • 4th Quarter (October - December)January 31

If a due date falls on a weekend or holiday, reports are not due until the following business day.

When an employee is separated from employment and files a claim to collect unemployment benefits, any employer listed on the claim are notified via letter and are required to submit job-separation documentation. This documentation allows us to make decisions about allowing or denying unemployment benefits to be paid to the previous employee. Our new email notification and response tool allows employers to respond quickly, which gives us information sooner and helps us make more accurate decisions.

To sign up to receive and respond to job-separation notifications online only using a tool called the State Information Data Exchange System (SIDES), use our enrollment form.

While the definition of employment in Colorado law is broad and inclusive, it is not limited to the common-law relationship of master and servant (as used by the Internal Revenue Service).

The two main concepts used to determine the status of a worker are, as stated in Colorado law:

  1. Whether or not the individual is free from control and direction in the performance of the service, both under the contract for the performance of service and in fact.
  2. Whether or not the individual is customarily engaged in an independent trade, occupation, profession, or business related to the service performed.

All circumstances are explored during the dialogue that occurs with the company during an audit. Some examples of these circumstances may include any written agreements that are in existence, the day to day relationship between the worker and the company, the actual directions given, the use of tools, advertising, type or payments and a myriad of other everyday issues. Overall, it is the totality of circumstances that is the basis of the decision.

You must submit premium and wage reports at the end of each calendar quarter.

  1. Quarterly Premium Report = the total of all wages paid to all employees during the quarter and the amount of premiums due, if applicable.
  2. Wage Report = list of total wages paid to each employee during that quarter.

Most employers can file both premium and wage reports through MyUI Employer. It is the best option for organizations with under 100 employees.

For businesses with 100 and over employees, you can pay your premiums through MyUI Employer and file your wage report via FTP (file transfer protocol). Please call 303-318-9094 to have your FTP password reset. You will need your username when you call.

Quarter (Reporting Months)Reports Due By

  • 1st Quarter (January - March) April 30
  • 2nd Quarter (April - June)July 31
  • 3rd Quarter (July - September)October 31
  • 4th Quarter (October - December)January 31

If a due date falls on a weekend or holiday, reports are not due until the following business day.

Manage your unemployment insurance premium account information using MyUI. Employers who pay unemployment insurance premiums and their designees, for example employees, accounting, or legal staff can utilize this tool to manage their accounts.

LOG IN

Features

  • File both Wage and Premium Reports online.
  • Pay premiums online.
  • View current and historical balances and rates.
  • Access account status and reporting due dates.
  • Request duplicate rate notices and 940 certification documents.
  • Close or modify accounts.

How to access MyUI Employer

  1. Have UI account name and number ready.
  2. Go to: myuiemployer.coworkforce.com
  3. Complete the initial registration process and use this login page for future account access.

Wage reports can be filed via File Transfer Protocol (FTP). However, currently you may only file your quarterly wage reports via FTP. Premium Reports (UITR-1) must be filed via MyUI Employer or on paper.

LOG IN

If you have questions or have lost your login information, please contact us at 303-318-9094 and provide your FTP username if you have one.

If you have never submitted through FTP, you are required to submit a test file in the Interstate Conference of Employment Security Agencies (ICESA) format. We will validate the format of the file for you. Please read our instructions to get started.

When an employee is separated from employment and files a claim to collect unemployment benefits, any employer listed on the claim are notified via letter and are required to submit job-separation documentation. This documentation allows us to make decisions about allowing or denying unemployment benefits to be paid to the previous employee. Our new email notification and response tool allows employers to respond quickly, which gives us information sooner and helps us make more accurate decisions.

To sign up to receive and respond to job-separation notifications online only using a tool called the State Information Data Exchange System (SIDES), use our enrollment form.

Employer Audits

The Division of Unemployment Insurance performs audits in accordance with Federal requirements to ensure compliance among employers, promote an open dialogue between the division and the company, answer questions, provide helpful tips and guidance, and to help foster a healthy and successful business community within Colorado.

The majority of all audits performed each year are random, however, the U.S. Department of Labor requires that all states audit one percent of all of their employing businesses each year. The pool is all employers who are registered or performing services within the State of Colorado.

The purpose of an audit is to verify that:

  • Accurate wages are reported for workers
  • All workers are properly classified
  • All appropriate reports are filed

Learn about the Audit Process.

Review of Records

An audit involves an examination of records which may include Federal forms, tax returns, payroll records, profit and loss ledgers, check registers, bank statements and other documents. The Colorado Employment Security Act, Sections 8-72-107 (1) through 8-72-110, gives the division the authority to audit company records.

Classification of Workers

While the definition of employment in Colorado law is broad and inclusive, it is not limited to the common-law relationship of master and servant (as used by the Internal Revenue Service).

The two main concepts used to determine the status of a worker are, as stated in Colorado law:

  • Whether or not the individual is free from control and direction in the performance of the service, both under the contract for the performance of service and in fact.
  • Whether or not the individual is customarily engaged in an independent trade, occupation, profession, or business related to the service performed.

All circumstances are explored during the dialogue that occurs with the company during an audit. Some examples of these circumstances may include any written agreements that are in existence, the day to day relationship between the worker and the company, the actual directions given, the use of tools, advertising, type or payments and a myriad of other everyday issues. Overall, it is the totality of circumstances that is the basis of the decision. Independent Contractors>

Claim Audits

We also conduct audits on claims to prevent or minimize improper benefit payments to claimants. During a claim audit, we request payroll information for a specific period of time from an employer. We evaluate the hours worked plus earnings and compare it to what the claimant has reported. This information may be used to correct a claimant’s eligibility for unemployment benefits based on their true employment status. Any overpayment of benefits must be repaid by the claimant, and liable employers on the account receive a credit to their premium account and rate.

We accept responses to audits online through MyUI Employer via the Request to Employer for Earnings Data located on the UI Links page.

Employer responses are critical to keeping premium rates low. We cross check new hire information against the list of people currently requesting unemployment benefits or who have requested benefits in the past.

Report instances of possible claimant abuse resulting in improper benefit payments or even fraud here.

To make any changes to your UI account, you may do so online using MyUI Employer, or by filling out the Employer Change Request Form (UITL-2)

Need Some Help?

We are here to help you navigate through your unemployment premium needs. Below we have gathered some commonly used forms and required posters for you to access. If you have a question, feel free to contact us at (303) 318-9100 or (800) 480-8299 toll free.

Application for UI Account and Determination of Employer Liability (UITL-100)Download

Employer Change Request (UITL-2)Download

Request for Seasonal Status (UITL-5)Download

Power of Attorney (UITL-18)Download

Employee Leasing Company Annual Report and Certification (UITL-39)Download

Employee Leasing Company: Sample Sheet Work-site Employers/EmployeesDownload

Unemployment Insurance Report Adjustment (UITR-3)Download

Unemployment Insurance Quarterly-Report Adjustment (UITR-3)Download

Multiple Quarter Adjustment of Workers' Wages (UITR-6a)Download

Social Security Number Corrections (UITR-6c)Download

Mandatory Affirmation FormDownload

Colorado Employment Security Act PosterDownload

Colorado Employment Security Act LawDownload

Colorado Employment Security Act RegulationsDownload

Colorado Minimum Wage Order Number 31 PosterDownload

Colorado Minimum Wage Order Number 31 Poster (Spanish)Download

Notice of Paydays PosterDownload

Workers’ Compensation Act PosterDownload

Notice to Employer of Injury PosterDownload

Colorado Anti-Discrimination PosterDownload

For federal posting requirements, use the Federal Poster Advisor.


New Hires

Colorado Workforce Centers offer business services to help employers stay ahead of the competition. Some services include:

  • Recruiting assistance
  • Hiring events and pre-screened interviewing
  • Labor market services
  • Customized training programs
  • Hiring incentives and tax credit programs

Find your local workforce center at www.colorado.gov/cdle/wfc or register and post jobs at www.connectingcolorado.com.

Employers are required to keep and report employees’ names, social security numbers, and gross wages for each quarter. Employers are required to keep these records for not less than five years for purposes of reporting to unemployment insurance.

Federal law requires employers to report new hire information to the State Directory of New Hires of the state in which a newly hired employee works.

This reporting must take place within 20 calendar days after the date of hire or by the first regularly scheduled payroll following the date of hire, if such payroll is after the expiration of the 20-day period.

If reporting electronically, the employer must transmit twice per month, no fewer than 12 and no more than 16 days apart.

Report New Hires

Under Colorado Law, an individual is presumed to be in covered employment unless and until it is shown that the individual is free from control and direction in the performance of services, both under contract and in fact, and that the individual is customarily engaged in an independent trade, occupation, profession or business related to the work performed. This means that the worker will be presumed to be in covered employment until the putative employer meets its burden to establish otherwise. This burden may be shifted to the Division, however, through the use of a written document or contract. If the contract meets all of the requirements of the law, the worker would be presumed to be an independent contractor and it would be the worker’s burden to establish otherwise. Please keep in mind this does not mean the worker would ultimately be determined to be an independent contractor, only that the burden of proof would be shifted.


To create the presumption of an independent contractor relationship, the writing or contract must contain the following clauses that both parties agree to and that, in fact, both parties act accordingly.


  1. The company does not require the individual to work exclusively for the person for whom services are performed; except that the individual may choose to work exclusively for the said person for a finite period of time specified in the document;
  2. The company does not establish a quality standard for the individual; except that such person can provide plans and specifications regarding the work but cannot oversee the actual work or instruct the individual as to how the work will be performed;
  3. The company does not pay a salary or hourly rate but rather a fixed or contract rate;
  4. The company cannot terminate the work during the contract period unless the individual violates the terms of the contract or fails to produce a result that meets the specifications of the contract;
  5. The company does not provide anything more than minimal training for the individual;
  6. The company does not provide tools or benefits to the individual; except that materials and equipment may be supplied;
  7. The company does not dictate the time of performance; except that a completion schedule and a range of mutually agreeable work hours may be established;
  8. The company does not pay the individual personally but rather makes checks payable to the trade or business name of the individual; and
  9. The company does not combine their business operations in any way with the individual's business, but instead maintains such operations as separate and distinct.

In addition to including the above factors, the contract must contain a disclosure, in type which is larger than the other provisions in the document or in bold-faced type or underlined type, that the independent contractor is not entitled to unemployment insurance benefits unless unemployment compensation coverage is provided by the independent contractor or some other entity, and that the independent contractor is obligated to pay federal and state income tax on any moneys paid pursuant to the contract relationship.


Only if both of the above requirements are met will the presumption of an independent contractor relationship be created.


Request an advisory opinion, or report misclassification.

Many employers in Colorado are required to pay employees a minimum wage.

If an employee is covered by federal and Colorado state minimum wage laws, then the employer must pay the higher minimum wage. Federal minimum wage is currently $7.25 per hour, which is lower than the Colorado state minimum wage of $8.23. Therefore, based upon current information, covered employers in Colorado will have to pay their employees the higher value of $8.23 per hour under Colorado law.

For more information, go to coloradolaborlaw.gov.

Employees who are covered by Colorado Minimum Wage Order Number 31 may, in certain circumstances, qualify for overtime pay. The following information only applies to non-exempt employees covered by the Wage Order.

Overtime Hours

Employees shall be paid time and one-half of the regular rate of pay for any work in excess of: (1) forty hours per workweek; (2) twelve hours per workday, or (3) twelve consecutive hours without regard to the starting and ending time of the workday (excluding duty free meal periods), whichever calculation results in the greater payment of wages.

Workweek Definition and Overtime

A workweek is defined as any consecutive seven-day period starting with the same calendar day and hour each week. A workweek is a fixed and recurring period of 168 hours, seven consecutive twenty-four hour periods, and is typically established by the employer. Hours worked in two or more workweeks shall not be averaged for computation of overtime.

Regular Rate of Pay

The regular rate of pay for an employee is used to calculate overtime pay. The regular rate of pay is expressed as a rate per hour, and it is determined by dividing the total remuneration provided to an employee in any workweek by the total numbers of hours actually worked in that workweek.

The regular rate of pay includes all compensation paid to employees including the set hourly rate, shift differential, non-discretionary bonuses, production bonuses, and commissions.

The following are excludable from the regular rate of pay: business expenses, bona fide gifts, discretionary bonuses, employer investment contributions, vacation pay, holiday pay, sick leave, or jury duty.

For more information, go to coloradolaborlaw.gov.

The employment verification law applies to all public and private employers in Colorado, and is in addition to separate federal Form I-9 requirements. Employers must comply with the provisions of the law for all newly hired Colorado employees. There are two main requirements, both of which must occur within 20 days of hire:

  1. The employer must keep a written or electronic copy of the affirmation form for the term of employment of each employee.
  2. The employer must retain copies of employee identity and employment authorization documentation (commonly known as Form I-9 identity and employment authorization documents) for the term of employment of each employee.

Download the Mandatory Affirmation Form.

For more information, go to coloradolaborlaw.gov.

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