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Employer Toolkit
Welcome to the Colorado Department of Labor and Employment (CDLE) Division of Unemployment Insurance (UI) Employer Toolkit.
This toolkit provides general UI Division resources for Colorado employers. Additional compliance guidance, information and resources for employers and third-party administrators (TPAs) are available on the Division’s website, ColoradoUI.gov.
The UI Employer Toolkit does not constitute legal advice. For legal questions and interpretations related to UI Law, please refer to the Colorado Revised Statutes (CRS), Articles 70-82 of Title 8, known as the Colorado Employment Security Act (CESA).
UI Employer Requirements
Employers participate in Colorado’s Unemployment Insurance program if they are determined to be liable, based on various criteria. In general, most employers are deemed liable if and when they:
- Paid $1,500 or more in wages during a calendar quarter in either the current or previous calendar year
- Employed at least one person for any part of a day for a period of at least 20 weeks during the current or previous calendar year
- Voluntarily elected (and is approved) to participate in the UI program
- Acquired all or part of a Colorado trade, business organization, or a substantial portion of the assets from a predecessor employer who is liable
- Are a corporate officer in an LLC reporting to the IRS as a corporation, a corporation, or an S-Corp
Domestic, agriculture, and nonprofit employers have different liability criteria based on the amount of wages paid and the number of employees. Visit the UI Employer Liability Chart page on the Division’s website for more information.
Employers can register a UI employer account to report wages, pay premiums, respond to job separations, and manage their account in the Division’s online application known as MyUI Employer+.
Most Colorado employers are required to report employee wages and pay premiums every quarter. Wage reports and premium payments must be submitted online in the MyUI Employer+ system.
Quarterly Deadlines*
- April 30: Quarter 1 wage reports and premium payments are due for January, February, and March.
- July 31: Quarter 2 wage reports and premium payments are due for April, May, and June.
- October 31: Quarter 3 wage reports and premium payments are due for July, August, and September.
- January 31: Quarter 4 wage reports and premium payments are due for October, November, and December.
*If the deadline falls on a weekend or a legal holiday, the due date is the next business day.
Wage Reporting
Gross wages paid by an employer are subject to UI premiums. However, some types of payments made to employees are not considered wages and do not need to be reported. Learn more about the types of payments that are considered wages and exceptions on the Division’s website.
Quarterly wage reports must be submitted online in MyUI Employer+. Wages can be entered manually, copied from the previously-submitted quarter, or uploaded via a wage file.
Learn more about wage reporting requirements, processes, and more on the Wage Reporting page on the Division’s website.
Premium Rates
Employers receive an annual Rate Notice each December that includes the rate at which the employer must pay premiums for the upcoming calendar year. Employer rates are determined annually using a number of factors, including the amount previously paid by the employer, and any unemployment benefit payments made by the Division to former employees.
Premium Payments
Quarterly premiums owed are calculated each based on the quarterly wages reported by the employer, and the employer’s premium rate. Premiums must be paid in full by the quarterly filing deadline to avoid interest and penalties.
When a former employee files a claim to collect unemployment benefits, any employer listed on the claim is notified by the Division and asked to submit information about the separation. Employers must respond timely and adequately to all Division requests for information via MyUI Employer+, or the State Information Data Exchange System (SIDES), also known as SIDES E-Response. Learn more about responding to Division requests and preventing additional charges on the Division’s website.
The UI Division performs employer audits each year at-random, however, federal law requires one percent of all of their employing businesses in Colorado are audited each year. Any employer registered or performing services within the State of Colorado is subject to UI Audits to ensure:
- Accurate employment and wage reporting
- All workers are properly classified
- All required reports are filed
State law requires all employee records to be available for auditing and verification at any reasonable time, and as often as necessary. Employers are required to maintain employer records for a minimum of five years.
New Employees
Employers are encouraged to post open job positions on Connecting Colorado, the state’s official job-posting website. For additional services, including hiring and recruiting assistance, customized training programs, and incentives, contact your local Workforce Center.
Federal law requires employers to report new hire information to the State Directory of New Hires within 20 calendar days after the date of hire. For more information about state and federal new hire reporting requirements, visit the Colorado New Hire Reporting Center website.
More UI Employer Resources
Find step-by-step instructions to complete UI processes in the self-service employer portal, MyUI Employer+.
CDLE serves Colorado employers and workers through Divisions and Offices to ensure a prosperous and equitable economy for all Coloradans. Each division has separate rules and requirements for employers and individuals. Colorado employers should review each division’s requirements to meet and maintain compliance. Learn more about all CDLE Divisions and Offices on our website.
Labor Standards and Statistics (DLSS)
State labor laws, including employee wages and hours, health-related leave, work conditions, and more, are regulated by the DLSS. This Division also hosts the Office of Labor Market Information (LMI), a federal and state cooperative program serving as the main source of Colorado’s economic data. Learn more on the DLSS website.
Family and Medical Leave Insurance (FAMLI)
Similar to unemployment insurance, most CO employers are required to register with the FAMLI Division, and report wages and pay premiums. Learn more about FAMLI employer requirements and resources on the FAMLI website.
Workers’ Compensation (DOWC)
CO Employers are subject to the rules and requirements of Colorado’s workers’ compensation system, regulated by the DOWC. Learn more about Workers’ Compensation employer requirements on the DOWC website.
Oil and Public Safety (OPS)
OPS administers a variety of regulatory functions related to environmental and consumer protection and public safety. OPS oversees amusement rides and devices, explosives, boilers, conveyances, fuel products, and more. Learn more on the OPS website.
Contact UI Employer Services
We are here to help you navigate through your unemployment premium needs. If you have a question, feel free to contact us at (303) 318-9100 or (800) 480-8299 toll free.
