Generally, a worker's wages are reported to the state in which the work was performed. In most cases, all of the work was performed within a single state by a worker who resides in that state so it is easy to determine where to report his or her wages. However, many businesses employ individuals who work in more than one state or who are sent on temporary assignment to another state. Colorado's unemployment law provides guidelines for deciding where to report multi-state workers.
If you think you may have reported your worker's wages to the wrong state, would like to request a Reciprocal Agreement, or if you have questions, please contact UI Employer Services, Liability Unit at telephone number 303-318-9100.
- Was all or most of the employee’s work performed in Colorado?
If the answer is yes, please refer to question 2.
If the answer is no, report the employee’s wages in the state where the work was performed.
- Was all of the employee’s work performed in Colorado?
If the answer is yes, report all the employee’s wages to Colorado.
If the answer is no, refer to question 3.
- Was the work performed in another state only temporary?
If the answer is yes, report all the employee’s wages to Colorado.
If the answer is no, refer to question 4.
- Is most of the employee’s work performed in another state?
If the answer is yes, report those wages to that state.
If the answer is no, refer to question 5.
- If an employee’s work is not localized in any state, does your business have a base of operations?
If the answer is yes, refer to question 6.
If the answer is no, refer to question 7.
- Does the base of operations remain in one state?
If the answer is yes, refer to question 6.1.
If the answer is no, refer to question 7.- Is the employee’s work performed in that state?
If the answer is yes, the employee’s wages should be reported to that state.
If the answer is no, refer to question 7.
- Is the employee’s work performed in that state?
- Is an employee’s work performed in the state where work is directed or controlled?
If the answer is yes, wages should be reported to that state.
If the answer is no, refer to question 8.
- Is any work performed in the state where the employee lives?
If the answer is yes, the employee’s wages should be reported to that state.
If the answer is no, the employer may request a Reciprocal Agreement.