| 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 quarter | Child 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 year | Elected 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 quarter | Domestic 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 year | Agricultural 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 leader | Foreign 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 year | Nonresident 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 Corp | Certain 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 premiums | Employed 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 state | Students 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 approved | Certain insurance agents paid by commission only, real-estate or newspaper salesperson paid for performance of service, not hours worked |
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Colorado Division of Unemployment Insurance |303-318-9100|Contact Us