Premium Rates

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:

Current Year Rate Tables

See the Colorado Employment Security Act (CESA) for full rate charts.

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.

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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.

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What to Know About Your 2026 UI Rate Notice

Calculating Employer Rates

Each part of your premium is individually calculated and rounded to the nearest cent using Generally Accepted Accounting Principles (GAAP). Your individual rate component percentages are listed in the Support Rate definition (Item 7) on your Rate Notice, and available in your MyUI Employer+ account. Please compute and round each individual rate component to calculate your total premiums owed each quarter.

Annual Rate Changes

You 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.

2026 Chargeable Wage Base

The 2026 chargeable wage base increased to $30,600, from $27,200 in 2025.

Support Rate Allocations

The Support Rate is the portion of your combined rate that is allocated to four state-managed funds: 

• Employment Support Fund (ESF)
• Benefit Recovery Fund (BRF)
• Workforce Development Fund (WDF)
• UI Program Support fund (formerly the Employment and Training Technology Fund (ETTF))

Support rate contributions do not count towards your experience rate (also known as computed rate) and cannot be protested.

State of the UI Trust Fund

A major factor in determining your annual rate is the status of the UI Trust Fund. As of June 30, 2025, the UI Trust Fund had a balance of $1.2 billion and is no longer in a deficit. That balance translates to a reserve ratio of 0.649 percent. For more information on the state of Colorado’s UI Trust Fund, please see the 2025 UI Trust Fund Status Report.

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 0.649 percent reserve ratio means employers will be on the 0.006 to 0.008 rate schedule in 2026.

Solvency Surcharge

Because the 2025 reserve ratio was below 0.7 percent (0.649 percent), the solvency surcharge remains in effect in 2026. That surcharge is calculated off the solvency surcharge schedule (see Colorado Employment Security Act (CESA) 8-76-102.5).

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: Voluntary Premium Payments must be submitted online in MyUI Employer+. Paper checks are no longer accepted. 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.