Wages in Multiple States

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, or if you have questions, please contact UI Employer Services Liability team at 303-318-9100.

1. Was all of the employee’s work performed in Colorado?
   If the answer is yes, then report all the employee’s wages to Colorado.
   If the answer is no, refer to question 2.
    
2. Was the employee’s work performed in both Colorado and another (or multiple) state(s), with the majority of the work performed in CO?
   If the answer is yes, then report all the employee’s wages to Colorado.
   If the answer is no, refer to question 3.
    
3. Was the employee's work performed in several locations, one of which was Colorado?
   If the answer is yes, refer to question 3.1.
   If the answer is no, refer to question 4.
   1. Was the base of operations for the company or the place where the work is directed and controlled in Colorado?
      If the answer is yes, then report all the employee’s wages to Colorado.
      If the answer is no, refer to question 4.
       
4. Is the employee’s residence in Colorado?
   If the answer is yes, then report all the employee’s wages to Colorado.
   If the answer is no, report wages to the employee’s state of residence.

Please contact the UI Employer Services Liability team at 303-318-9100 (Denver Metro), or 1-800-480-8299 (toll-free) for additional questions and more information about reporting wages in multiple states. For more information and instructions on submitting Out-of-State Wage Credits, visit the How to Manage Out of State Wage Credits page on our website.