Unemployment Premium Overview

The payment of unemployment insurance (UI) benefits is supported by the collection of premiums from employers. Employer accounts and liability are established once the employer has registered with the Colorado Department of Labor and Employment (CDLE), UI Operations.

The Colorado UI Program is responsible for administering the following key premium-related functions:

Determine employer liability and establish UI premium accounts.
Collect UI premiums through a quarterly employer premium report-and-wage-reporting process.
Notify employers of annual rates.
Conduct field audits of employer records to ensure:
- Wages are accurately reported.
- The amount of UI premiums paid is correct.
- Employers comply with UI laws and regulations.
Collect overdue UI premiums as well as penalties and interest.
Provide for fair and impartial hearings before a hearing officer when liability decisions are appealed.

More information can be found in UI Program publications, which are available on the Forms & Publications page on this Web site. To obtain hard copies of publications or to make an inquiry, send an e-mail to employer.services@state.co.us or call 303-318-9100 (Denver-metro area) or 1-800-480-8299 (outside Denver-metro area).

Use the links in the left menu to find online services and more information.

UI Benefits Inquiries: 303-318-9000 or 1-800-388-5515 • UI Employer Services Inquiries: 303-318-9100 or 1-800-480-8299

Telephone hours: 7:30 a.m. to 4:30 p.m., Monday - Friday
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