Title 8, Labor and Industry
0 chapters · 874 sections in this title.
Colo. Rev. Stat. § 8-75-207 Work share plan modifications
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(1) An employer may modify a work share plan to meet changed conditions if the modification conforms to the basic provisions of the plan as originally approved by the director. (2) Before a proposed change to a work share plan may be implemented: (a) The collective bargaining age…
Colo. Rev. Stat. § 8-75-208 Benefits payments charged to employer
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If reimbursement to the state for unemployment compensation is not available pursuant to the federal Layoff Prevention Act of 2012, Subtitle D of Title II of Pub.L. 112-96, unemployment compensation benefits paid to an employee pursuant to this part 2 shall be charged to the acco…
Colo. Rev. Stat. § 8-75-209 Repeal of article. (Repealed)
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Source: L. 2010: Entire part added, (SB 10-028), ch. 397, p. 1890, � 1, effective June 9. L. 2013: Entire section repealed, (SB 13-157), ch. 147, p. 472, � 1, effective July 1.
Colo. Rev. Stat. § 8-76-101 Payment
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(1) Premiums shall accrue and become payable by each employer for each calendar year in which the employer is subject to articles 70 to 82 of this title with respect to wages for employment. The premiums shall become due and be paid by each employer to the division for the fund i…
Colo. Rev. Stat. § 8-76-102 Rate of premiums - surcharge - repeal. (Repealed)
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Source: L. 36, 3rd Ex. Sess.: p. 26, � 7. CSA: C. 167A, � 7. L. 41: p. 773, � 7. CRS 53: � 82-6-2. C.R.S. 1963: � 82-6-2. L. 77: (3) added, p. 466, � 19, effective July 7. L. 79: (3)(b)(II)(A) amended and (3)(c) repealed, pp. 353, 356, �� 18, 25, effective September 30. L. 81: (1…
Colo. Rev. Stat. § 8-76-102.5 Rates effective upon fund solvency - repeal of prior rates - solvency surcharge - definitions
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(1) Repealed. (2) Effective January 1, 2013, each employer shall pay premiums in the manner prescribed by this section. (3) (a) (I) Each employer’s rate for the twelve months commencing January 1 of any calendar year is determined on the basis of the employer’s record prior to th…
Colo. Rev. Stat. § 8-76-103 Future rates based on benefit experience - definitions - repeal. (Repealed)
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C.R.S. 8-76-103Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services …
Colo. Rev. Stat. § 8-76-103.5 Transitional provisions - combined premium rate for 2012 - repeal. (Repealed)
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C.R.S. 8-76-103.5Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Service…
Colo. Rev. Stat. § 8-76-104 Transfer of experience - assignment of rates - definitions
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(1) (a) An employing unit, as defined in section 8-70-113 (1)(f), that becomes an employer because it acquires all of the organization, trade, or business or substantially all of the assets of one or more employers subject to articles 70 to 82 of this title shall succeed to the e…
Colo. Rev. Stat. § 8-76-105 Period of employer's coverage
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(1) Any employing unit which is or becomes an employer subject to articles 70 to 82 of this title within any calendar year shall be deemed to be an employer during the whole of such calendar year. (2) No employing unit shall be deemed to be an employer liable under articles 70 to…
Colo. Rev. Stat. § 8-76-106 Termination of employer liability
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(1) An employing unit shall cease to be an employer subject to articles 70 to 82 of this title only as of the first day of any calendar year, only if, not later than the last day of February of such year, it has filed with the division a written application for termination of cov…
Colo. Rev. Stat. § 8-76-107 Election to become liable
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(1) An employing unit, not otherwise subject to articles 70 to 82 of this title, which files with the division its written election to become an employer subject hereto for not less than two calendar years, with the written approval of such election by the division, shall become …
Colo. Rev. Stat. § 8-76-108 Coverage by political subdivisions
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(1) (a) Political subdivisions are covered employers if employees employed by such political subdivisions perform services in employment as defined by section 8-70-119. Such political subdivisions may elect to pay premiums in lieu of reimbursements. Any political subdivision that…
Colo. Rev. Stat. § 8-76-109 Payments in lieu of premiums by state hospitals and state institutions of higher education
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State hospitals and state institutions of higher education as defined in section 8-70-103 (14) and (15) may elect to make reimbursements in lieu of premiums as provided for nonprofit organizations in section 8-76-110 (1) to (3) and (5).
Colo. Rev. Stat. § 8-76-110 Financing benefits paid to employees of nonprofit organizations
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(1) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization or group of organizations described in section 501 (c)(3) of the federal Int…
Colo. Rev. Stat. § 8-76-111 Coverage of state employees
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(1) (a) The state of Colorado hereby elects, effective January 1, 1976, with respect to all services performed in the employ of this state or any branch or department thereof or any instrumentality thereof which is not otherwise an employer subject to this title, to become a reim…
Colo. Rev. Stat. § 8-76-112 Political subdivisions - security for collection of premiums or reimbursable payments
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(1) In the event of default in payment of premiums or surcharges due or reimbursements of benefit costs, the state treasurer, upon the request of the division, shall set aside state funds otherwise payable to the political subdivision as security to ensure payment of the funds du…
Colo. Rev. Stat. § 8-76-113 Protest - appeal - filed by an employer
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(1) Any employer who wishes to appeal a determination of liability for premiums or surcharges, a determination of coverage under the provisions of articles 70 to 82 of this title, or a seasonality determination pursuant to section 8-73-106 may file a written notice of appeal with…
Colo. Rev. Stat. § 8-76-114 Local government advisory council. (Repealed)
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Source: L. 77: Entire section added, p. 469, � 23, effective July 7. L. 81: Entire section repealed, p. 488, � 17, effective July 1.
Colo. Rev. Stat. § 8-76-115 Coverage of Indian tribes
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(1) Indian tribes or tribal units, including all subdivisions or subsidiaries of, and business enterprises wholly owned by, such Indian tribes, subject to the provisions of articles 70 to 82 of this title shall pay premiums and surcharges under the same terms and conditions under…
Colo. Rev. Stat. § 8-76-116 Power to levy bond assessments - definition
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(1) As used in this section, fund means the unemployment compensation fund created in section 8-77-101 (1). (2) Upon receiving the certifications specified in section 8-71-103 (2), the division, in addition to the other powers granted by articles 70 to 82 of this title 8, has pow…
Colo. Rev. Stat. § 8-77-101 Unemployment compensation fund - state treasurer custodian
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(1) (a) There is hereby established the unemployment compensation fund, which is a special fund administered by the division exclusively for the purposes of articles 70 to 82 of this title. The state treasurer is the custodian of the fund and is liable under his or her official b…
Colo. Rev. Stat. § 8-77-101.5 CARES act funds - administration - transfer - unemployment compensation fund - legislative declaration
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(1) The general assembly finds that: (a) On March 27, 2020, the federal government enacted the “Coronavirus Aid, Relief, and Economic Security Act” (”CARES Act”), Pub.L. 116-136, pursuant to which Colorado received approximately one billion six hundred seventy-four million dollar…
Colo. Rev. Stat. § 8-77-102 Collection and transmittal of receipts - clearing account - refunds - transfers
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(1) The division or its agent shall collect or receive all premiums, surcharges, payments in lieu of premiums, fines, and penalties provided for in articles 70 to 82 of this title, all interest on delinquent premiums and surcharges provided for in section 8-79-101, and all other …
Colo. Rev. Stat. § 8-77-103 Advances from federal unemployment trust fund - Title XII repayment fund
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(1) The division may apply for advances to the state of Colorado from its account in the federal unemployment trust fund and accept responsibility for repayment of advances in accordance with the conditions specified in Title XII of the “Social Security Act”, as amended, in order…
Colo. Rev. Stat. § 8-77-103.5 Issuance of unemployment revenue bonds and notes - unemployment bond repayment account - creation
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(1) The executive director of the department of labor and employment is authorized to request the state treasurer to act as advisor to the division. The division may also request the Colorado housing and finance authority act as issuing manager, to issue such bonds and notes as a…
Colo. Rev. Stat. § 8-77-104 Benefit account - requisitions - payment of benefits
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(1) The benefit account shall consist of moneys requisitioned by the division from the account of the state of Colorado in the federal unemployment trust fund. Expenditures from the benefit account shall be made by the division solely for payment of benefits provided in articles …
Colo. Rev. Stat. § 8-77-105 Discontinuance of unemployment trust fund
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The provisions of sections 8-77-101 to 8-77-104, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the secretary of the treasury of the United States of America continue…
Colo. Rev. Stat. § 8-77-106 Unemployment revenue fund
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(1) There is hereby created the unemployment revenue fund, to which shall be credited all interest collected by the division on delinquent premiums or surcharges pursuant to the provisions of section 8-79-101, all penalties collected by the division pursuant to sections 8-79-104 …
Colo. Rev. Stat. § 8-77-107 Appropriation of administrative costs
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(1) Moneys credited to the account of the state of Colorado in the federal unemployment trust fund pursuant to section 903 of the federal Social Security Act may be requisitioned only for payment of the costs incurred by the division for administration of the provisions of articl…
Colo. Rev. Stat. § 8-77-108 Federal advance interest repayment fund
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(1) There is hereby created the federal advance interest repayment fund, to which shall be credited all assessments collected by the division on total wages pursuant to the provisions of section 8-77-103 (2). (2) All moneys accruing to the fund in any manner whatsoever shall be m…
Colo. Rev. Stat. § 8-77-109 Employment support fund - unemployment insurance program support fund - created - uses - repeal
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(1) (a) Repealed. (b) There is established the employment support fund. The fund consists of eleven percent of the support surcharge rate assessed annually as part of each employer’s support surcharge rate payments paid and dedicated to the employment support fund in accordance w…
Colo. Rev. Stat. § 8-77-110 Office of future work - study - report. (Repealed)
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Source: L. 2020: Entire section added, (SB 20-207), ch. 296, p. 1476, � 11, effective July 14. L. 2022: Entire section amended, (SB 22-140), ch. 357, p. 2562, � 5, effective July 1. L. 2023: Entire section repealed, (SB 23-051), ch. 37, p. 133, � 2, effective March 23. Cross refe…
Colo. Rev. Stat. § 8-78-101 Establishment of administration fund
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There is hereby created in the state treasury a special fund to be known as the employment security administration fund. All money deposited or paid into this fund shall be continuously available to the division for expenditure in accordance with the provisions of articles 70 to …
Colo. Rev. Stat. § 8-78-102 Protection against loss
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Such money shall be secured by the depository in which it is held to the same extent and in the same manner as required by the general depository law of this state. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection w…
Colo. Rev. Stat. § 8-78-103 Deposit and disbursement
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All money in the employment security administration fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as provided by law for other special funds in the state treasury. All money in this fund shall be expended so…
Colo. Rev. Stat. § 8-78-104 Reimbursement of fund
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If any money received in the employment security administration fund, which is not a part of this state's share of the excess remaining in the federal unemployment account on July first of any fiscal year, is found by the secretary of labor, because of any action or contingency, …
Colo. Rev. Stat. § 8-79-101 Interest on past-due premiums and surcharges
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Premiums or surcharges unpaid on the date on which they are due and payable, as prescribed by the division, shall bear interest at the rate of eighteen percent per annum or one and one-half percent per month or any portion thereof on and after such date until payment plus accrued…
Colo. Rev. Stat. § 8-79-102 Collection of premiums and surcharges, benefit overpayments, penalties, and interest - rules
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(1) The division shall institute such practices and procedures as it deems necessary to collect any money due the division in the form of delinquent premiums, surcharges, or overpaid benefits, including all penalties and interest thereon. In the case of overpaid benefits, the div…
Colo. Rev. Stat. § 8-79-103 Premiums, surcharges, and assessments a lien on property
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(1) The premiums and surcharges imposed by sections 8-76-101 to 8-76-104 and any assessments imposed pursuant to section 29-4-710.7, C.R.S., shall be a first and prior lien upon the real and personal property of any employer subject to articles 70 to 82 of this title, except as t…
Colo. Rev. Stat. § 8-79-104 Failure to file true report - penalty
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(1) (a) (I) Repealed. (II) (A) It is the responsibility of each employer subject to articles 70 to 82 of this title 8 to file true and accurate reports, whether or not premiums or surcharges are due, and to pay all premiums and surcharges when due. Whenever an employer fails to f…
Colo. Rev. Stat. § 8-79-105 Levy on property - sale
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(1) If any premiums, surcharges, penalties, or interest imposed by articles 70 to 82 of this title, as shown by reports filed by the employer or as shown by assessment duly made as provided in section 8-79-104 or 8-79-107, are not paid within five days after they are due and dema…
Colo. Rev. Stat. § 8-79-106 No indemnity bond required
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In any action of whatever nature brought under articles 70 to 82 of this title, no bond shall be required of the division, nor shall any sheriff or agent of the division require from said division an indemnifying bond for executing the writs of attachment and warrants provided fo…
Colo. Rev. Stat. § 8-79-107 Immediate assessment - when
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If the division believes that the collection of any premiums, surcharges, penalties, or interest under the provisions of articles 70 to 82 of this title will be jeopardized by delay, whether or not the time otherwise prescribed by articles 70 to 82 of this title or any rules issu…
Colo. Rev. Stat. § 8-79-108 Refunds
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(1) An employing unit may file an application for the refund of money paid erroneously in such form and manner as the director of the division may prescribe by rule, including in person, by mail, by telephone, or by electronic means. If the division determines that such payment, …
Colo. Rev. Stat. § 8-80-101 Waiver of rights void
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Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under articles 70 to 82 of this title 8 shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's …
Colo. Rev. Stat. § 8-80-102 Limitation of fees
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No individual claiming benefits shall be charged fees of any kind in any proceeding under articles 70 to 82 of this title 8 by the division or its representatives or by any court or any officer thereof; except that any party appealing the decision of a referee shall be assessed t…
Colo. Rev. Stat. § 8-80-103 Assignment of benefits void - exemptions
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Any assignment, pledge, or encumbrance of any right to benefits that are or may become due or payable under articles 70 to 82 of this title 8 are void. Except as provided in the Colorado Child Support Enforcement Procedures Act, article 14 of title 14, such rights to benefits are…
Colo. Rev. Stat. § 8-81-101 Penalties
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(1) (a) Any person who makes false statement or representation of a material fact knowing it to be false, or knowingly fails to disclose a material fact, with intent to defraud by obtaining or increasing any benefit under articles 70 to 82 of this title 8 or under an employment s…
Colo. Rev. Stat. § 8-81-102 Penalties in prior law continue in force
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Any penalty, forfeiture, or liability, either civil or criminal, which has been incurred in former statutes relating to unemployment compensation shall be held as remaining in force for the purpose of sustaining any and all proper actions, suits, proceedings, and prosecutions for…