Employee gross wages are subject to Unemployment Insurance (UI) premiums. Colorado employers and third party administrators (TPAs) are required to electronically submit quarterly wage detail reports, including monthly employment data, for all employees to the Division on a quarterly basis. Please review the Types of Payments that are Considered Wages page for more information and exceptions.
Quarterly Wage Reporting Deadlines
Quarterly wage detail reports, monthly employment data, and premium payments are due on the last day of the month following the end of the quarter. If the due date of premiums falls on a Saturday, Sunday, or legal holiday, payment will be considered timely if postmarked or received electronically on the next business day that is not a Saturday, Sunday, or legal holiday:
- April 30: Quarter 1 wage reports, monthly employment data, and premium payments are due for January, February, and March.
- July 31: Quarter 2 wage reports, monthly employment data, and premium payments are due for January, February, and March.
- October 31: Quarter 3 wage reports, monthly employment data, and premium payments are due for January, February, and March.
- January 31: Quarter 4 wage reports, monthly employment data, and premium payments are due for January, February, and March.
Employers who do not submit wage detail reports by the quarterly deadline will receive a notice from the Division, and may have penalties and interest applied to their account.
Please keep your account status up-to-date to avoid invalid charges due to business inactivity.
Wages & Premiums
Not all payments made to employees are considered wages. Payments that are not considered wages are not subject to UI premiums.
Wages Subject to UI Premiums
- Payments defined as wages under the Federal Unemployment Tax Act (FUTA)
- Tips
- Employee contribution to 401(k) or IRC 408 simplified Retirement Plans
- Disability payments paid in first 6 months after an employee worked for the employer
- Employer contributions to a Medical Savings Account
- Employee-matching contributions into IRC 219 simplified employee pension plan
- Payments made by public school of 501(c)(3) into annuity contract or by governmental entity into deferred compensation plan because of a salary-reduction agreement
- Payments for personal services, including anything other than cash that has cash value (except payments to agricultural or domestic workers, which must be cash to be wages)
- Employee contributions to a Salary Reduction Simplified Employee Pension Plan (SARSEP)
- 125 Cafeteria Plan (if cash is chosen)
Payments Not Subject to UI Premiums
- Group Term Life Insurance
- Employer contribution to 401(k) or IRC 408 simplified Retirement Plans, all PERA contributions
- Amounts paid or incurred for a dependent care plan (IRC 129) or an educational assistance program (IRC 127)
- Employee Contributions to a Medical Savings Account
- Employer contributions into IRC 219 simplified employee pension plan
- Payments into a deferred compensation plan if you are a government entity
- Value of meals or lodging furnished by employer if such items are excluded from income as described in IRC 119
- Employer contributions to a Salary Reduction Simplified Employee Pension Plan (SARSEP)
- 125 Cafeteria Plan if qualified benefit chosen
- All employer contributions to Family and Medical Leave Insurance (FAMLI) premiums, whether paid by the employer on behalf of the employee or the required employer share
Submitting Wage Detail Reports
Employers that meet the liability requirements must submit a wage detail report quarterly. According to state law, wage detail reports must be submitted by Division-approved electronic means in the online MyUI Employer+ system.
Once a wage report is submitted the information will be applied to the employer's account immediately. Once the report is submitted, MyUI Employer+ will automatically calculate the chargeable wages per SSN, which informs the premiums owed by the employer.
See How to Submit a Wage Report for more information and step-by-step instructions for submitting wage detail reports online.
Employer-reported information is a crucial part of maintaining the integrity of UI benefit payments and labor statistics, as well as the accurate calculation of employer premium rates.
Please address all errors in your report and ensure the accuracy of all information prior to submitting to the Division. Employers submitting reports with errors, inaccuracies, or missing information may be subject to penalties and interest charges.
Submitting Wage Detail Reports by Mail
Colorado regulations require all employers and TPAs to submit wage detail reports electronically. Only employers with a valid non-electronic communications waiver are exempt from the electronic filing requirement. Employers who wish to submit paper wage reports by mail may request a non-electronic communications waiver from UI Employer Services.
Note
All TPAs are required to submit wage reports electronically for their employer clients. TPAs do not qualify for non-electronic communications waivers.
Adjusting Wage Reports
Once a wage report has been submitted, employers and TPAs can make needed adjustments online in MyUI Employer+. Adjustments including resubmitted wages, adding employees, and other information can be made manually, or by uploading a new wage file.
See the How to Adjust a Wage Report page for more information and step-by-step instructions.
Reporting Wages in Multiple States
Employee wages are generally reported to the state in which the work was performed. However, many Colorado employers have workers performing work in more than one state, or who are sent on temporary assignment to another state. Visit the Wages in Multiple States page for more information about reporting wages in multiple states.
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