(1) "Employment" does not include services performed in the employ of a school, college, or university, if such service is performed:
(a) By a student who is enrolled and is regularly attending classes at such school, college, or university; or
(b) By the spouse of such a student, if such spouse is advised, at the time such spouse commences to perform such service, that the employment of such spouse to perform such service is provided under a program to provide financial assistance to such student by such school, college, or university, and such employment will not be covered by any program of unemployment insurance.
Source: L. 90: Entire section added, p. 596, § 3, effective April 3.
ANNOTATION
Annotator's note. Since the substantive provisions of this section are identical to former § 8-70-103 (11)(g), relevant cases construing that provision have been included under this section.
Exemption to unemployment taxation for student employed at a school does not apply to a student employed by a higher education center, as it is not a school at which a student can be enrolled and it is independent of the colleges with which it contracts for authority over the colleges' facilities. Colo. State v. Korin, 876 P.2d 103 (Colo. App. 1994).
This section, on its face and as applied, is not violative of equal protection. Hyde v. Indus. Comm'n, 195 Colo. 67, 576 P.2d 541 (1978).
The general assembly's intent was not to limit the student employment disqualification simply to employees who are regularly attending formal, structured classes; rather, its intent was to embrace all persons who are essentially students. Hyde v. Indus. Comm'n, 195 Colo. 67, 576 P.2d 541 (1978).
Thesis preparation and preparation for comprehensive exams constituted "regularly attending classes" within the meaning of this section. Hyde v. Indus. Comm'n, 195 Colo. 67, 576 P.2d 541 (1978).
"Employment" does not include full-time student employed at school. The term "employment", as used in the unemployment compensation act, shall not include service performed in the employ of a school, college, or university by a full-time college student. Indus. Comm'n v. Redmond, 183 Colo. 14, 514 P.2d 623 (1973).