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The payment of unemployment benefits is funded through employer premiums. Employers are required to pay premiums through a quarterly premium-report and wage-report process.

You may be required to pay unemployment insurance premiums if you meet one or more of the following requirements:
Any business that paid wages of at least $1500 in a calendar quarter during the prior or current calendar year.

Any business that 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.

Domestic employers, nonprofit corporations, and agricultural employers have different liability criteria based on amount of wages paid and the number of employees. Contact us for more information on the different liability criteria.

View Employer Liability Chart


UI Employer Services
303-318-9100 (Denver-metro area)
1-800-480-8299 (outside Denver-metro area)

UI Employer Services
P.O. Box 8789
Denver, CO 80201-8789