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Employer Liability Chart

An employer is liable when one or more of the following requirements are met:However, some workers are not covered for UI (see Colorado Employment Security Act for full list).
Paid wages of $1,500 or more in a calendar quarterChild under 21 or spouse of a sole-proprietorship business or partnership
Employed at least one person for some portion of a day in each of 20 different weeks during the current or preceding calendar yearElected officials, members of a legislative body, judiciaries of a state, members of the state or Air National Guard, railroad workers insured by the Railroad Retirement Tax Act
Employed domestic help in a private home and paid cash wages of $1,000 or more to one or more workers in any calendar quarterDomestic servants performing services for you if you did not pay cash wages of $1,000 or more to one or more workers in any calendar quarter
Either paid cash wages of $20,000 or more to one or more agricultural workers in a calendar quarter or employed ten or more agricultural workers for some portion of a day in each of 20 different weeks during a calendar yearAgricultural workers performing services for you if you did not pay cash wages of $20,000 or more to one or more workers in a calendar quarter or did not employ ten or more workers for some portion of a day in each of 20 different weeks during a calendar year
Are an agricultural crew leaderForeign agricultural workers who are holding type H2-A visas
Are a religious, educational, or charitable nonprofit organization who meets the description in the federal IRC 501 (c)(3) and employed four or more employees for some portion of a day in each of 20 different weeks during a calendar yearNonresident alien individuals holding various nonimmigrant visas, including student, exchange-visitor, foreign-vocational-student, and cultural-exchange-visitor visas
Corporate Officer in a Corporation or S CorpCertain drivers of taxis or limousines
Acquired all or part of a Colorado trade, business, organization, or a substantial portion of the assets from a predecessor employer who is liable to pay UI premiumsEmployed by a church, religious place of worship, or religious school or workers employed by an elementary or secondary school that is operated primarily for religious purposes
Are a state agency, state-operated hospital or school of higher education, or a political subdivision of the stateStudents or spouses of students employed by a school, college, or university which the student or spouse attends and is employed through a financial aid program or is participating in work-study
Voluntarily elected to participate in the UI Program and that voluntary election is approvedCertain insurance agents paid by commission only, real-estate or newspaper salesperson paid for performance of service, not hours worked

 


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