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 or by email to cdle_employer_services@state.co.us