The Division of Unemployment Insurance (UI) determines employer premium rates annually based on a number of factors, such as the amount of premiums paid by the employer and any unemployment benefit payments made by the Division to former employees. Employers receive an annual Rate Notice in the mail in December that includes the employer's rate for the upcoming calendar year, and more information.
Chargeable Wages
Employers must pay annual premiums on the chargeable wages for each of their employees each calendar year. The chargeable wage limits are:
2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
$27,200 | $23,800 | $20,400 | $17,000 | $13,600 |
Standard Premium Rate Schedule
| Eligible Employer's Percent of Excess | Reserve Ratio 0.000 to 0.004 |
|---|---|
| +20 or more | 0.0064 |
| +18 to +19 | 0.0070 |
| +16 to +17 | 0.0071 |
| +14 to +15 | 0.0077 |
| +12 to +13 | 0.0086 |
| +10 to +11 | 0.0099 |
| +8 to +9 | 0.0126 |
| +6 to +7 | 0.0156 |
| +4 to +5 | 0.0186 |
| +2 to +3 | 0.0262 |
| +0 to +1 | 0.0369 |
| Unrated | 0.0153 |
| -0 to -1 | 0.0474 |
| -2 to -3 | 0.0506 |
| -4 to -5 | 0.0538 |
| -6 to -7 | 0.0570 |
| -8 to -9 | 0.0601 |
| -10 to -11 | 0.0633 |
| -12 to -13 | 0.0664 |
| -14 to -15 | 0.0697 |
| -16 to -17 | 0.0728 |
| -18 to -19 | 0.0760 |
| -20 to -21 | 0.0791 |
| -22 to -23 | 0.0823 |
| -24 to -25 | 0.0854 |
| More than -25 | 0.0868 |
Support Surcharge Rate Schedule
| Eligible Employer's Percent of Excess | Reserve Ratio 0.000 to 0.004 |
|---|---|
| +20 or more | 0.0007 |
| +18 to +19 | 0.0008 |
| +16 to +17 | 0.0008 |
| +14 to +15 | 0.0009 |
| +12 to +13 | 0.0009 |
| +10 to +11 | 0.0011 |
| +8 to +9 | 0.0014 |
| +6 to +7 | 0.0017 |
| +4 to +5 | 0.0021 |
| +2 to +3 | 0.0029 |
| +0 to +1 | 0.0041 |
| Unrated | 0.0017 |
| -0 to -1 | 0.0053 |
| -2 to -3 | 0.0056 |
| -4 to -5 | 0.0060 |
| -6 to -7 | 0.0063 |
| -8 to -9 | 0.0067 |
| -10 to -11 | 0.0070 |
| -12 to -13 | 0.0074 |
| -14 to -15 | 0.0077 |
| -16 to -17 | 0.0081 |
| -18 to -19 | 0.0084 |
| -20 to -21 | 0.0088 |
| -22 to -23 | 0.0091 |
| -24 to -25 | 0.0095 |
| More than -25 | 0.0096 |
Solvency
Surcharge
| Eligible Employer's Percent of Excess | Solvency Surcharge |
|---|---|
| +20 or more | 0.00100 |
| +18 to +19 | 0.00150 |
| +16 to +17 | 0.00150 |
| +14 to +15 | 0.00150 |
| +12 to +13 | 0.00150 |
| +10 to +11 | 0.00175 |
| +8 to +9 | 0.00275 |
| +6 to +7 | 0.00375 |
| +4 to +5 | 0.00475 |
| +2 to +3 | 0.00725 |
| +0 to +1 | 0.01100 |
| Unrated | 0.01350 |
| -0 to -1 | 0.01425 |
| -2 to -3 | 0.01525 |
| -4 to -5 | 0.01625 |
| -6 to -7 | 0.01725 |
| -8 to -9 | 0.01825 |
| -10 to -11 | 0.01925 |
| -12 to -13 | 0.02025 |
| -14 to -15 | 0.02125 |
| -16 to -17 | 0.02225 |
| -18 to -19 | 0.02325 |
| -20 to -21 | 0.02425 |
| -22 to -23 | 0.02525 |
| -24 to -25 | 0.02625 |
| More than -25 | 0.02700 |
Employer Rates
Introductory Rates
New employers and employers new to filing wages to the state of Colorado who meet the liability requirements but do not qualify for an experience (computed) rate are assigned an introductory rate based on the industry they support.
Experience Rates
Experience rates, also called computed rates, are assigned to employers who have paid wages for a sufficient number of quarters as of June 30 of the year prior to the new rate year. Most employers will have an experience rate after their first year of activity in Colorado.
What to Know About Your 2025 UI Rate Notice
- Changes to 2025 Rate Notices
The UI Division modernized the employer premiums system in October of 2023. The updated 2025 rate notice was developed in the new system to reflect various updates that are outlined below.
- 2025 Rates
Employers may see an increase (or decrease) in rates due to multiple factors, including the changes to the rate table from Senate Bill 23-232, the addition of the solvency surcharge, increases to the wage base, the current location within the premium rate table, and individual account experience.
- Changes to the Base Rate
There are no changes to the base rate in 2025. An employer’s base rate is displayed in two categories: the base rate and the support rate.
Breaking the support rate and the base rate into two rates does not increase how much employers pay, it simply provides more transparency into how the Division calculates employer rates. This change was made according to U.S. Department of Labor requirements in 2024 and brings the Division into compliance with federal law.
- Support Rate Calculation
The support rate is the portion of an employer’s combined rate that is attributed to four state-managed funds:
- Employment Support Fund (ESF)
- Employment and Training Technology Fund (ETTF)
- Benefit Recovery Fund (BRF)
- Workforce Development Fund (WDF)
Approved by the state legislature in 2024, the WDF is the most recent state-managed fund added to the Support Rate. Support rate contributions do not count towards an employer’s experience rating (computed rate) and cannot be protested.
- State of the UI Trust Fund
A major factor in determining annual rates is the status of the UI Trust Fund. As of June 30, 2024, the UI Trust Fund had a balance of $726.1 million and is no longer in a deficit. That balance translates to a reserve ratio of 0.423 percent. See the 2024 UI Trust Fund Status Report at colmigateway.com for more information on the state of UI Trust Fund.
- Rate Schedule Changes
There are no changes to the rate table for 2025.
- Impacts of the Reserve Ratio
The reserve ratio is the indicator that determines the standard premium rate schedule Colorado employers will be on for the following calendar year, and whether those employers will be assessed an additional solvency surcharge.
The 0.423 percent reserve ratio means employers will be on the same 0.000 to 0.004 rate schedule used in 2024.
- Solvency Surcharge
Because the 2024 reserve ratio was below 0.7 percent (0.423), the solvency surcharge remains in effect in 2025. That surcharge is calculated off the solvency surcharge schedule (see Colorado Employment Security Act (CESA).
- 2025 Chargeable Wage Base
The 2025 chargeable wage base increased to $27,200, from $23,800 in 2024.
- Voluntary Premium Payments
Employers who have an experience (computed) rate may choose to make voluntary premium payments (VPP). Making a voluntary payment can change an employer’s percent of excess, which may lower an employer’s Unemployment Insurance (UI) rate in a calendar year.
A voluntary payment is not a prepayment for premiums that an employer will owe. Once an employer makes a voluntary payment, it cannot be refunded.
Note: Employers may not make voluntary payments if they owe past-due payments.
Visit the Premium Payments page for more information about VPPs.
Premium Rates and Benefit Charges
When an employer has UI benefits charged against their account, they will receive a Statement of Benefit Charges (UI A-20) by mail, or in their MyUI Employer+ account. Statement of Benefit Charges are sent the quarter after the charges occur.
The amount charged to an employer account is based on the benefits paid. Whether or not a former employee receives benefits (and how much) is based on many factors including but not limited to:
- The reason(s) the individual separated from their job.
- Whether the individual meets the weekly eligibility requirements.
- How quickly the individual returns to work.
Employers have 60 days from the date listed on the Statement of Benefit Charges to protest the charges.
Protesting Employer Rates
Employers may protest rates and benefit charges if they believe there is an error in the figures used to calculate their rate, or with the benefits charged to their account. Employers can submit a rate protest in MyUI Employer+.
Note
Employers can only protest rates during the rate protest period, which is typically 20 calendar days after the mailing date of the rate notice. The Division will not accept protests based on legislatively-mandated rates, including the Support Rate and the Solvency Surcharge.
Contact UI Employer Services
Denver Metro
(303) 318-9100
Toll-free
1-800-480-8299
UI Employer Services
P.O. Box 8789
Denver, CO 80201-8789