A complete payroll audit involves an examination of any subsidiary records, including payment records for services that were not classified as employment or wages. The Colorado Employment Security Act (CESA) 8-72-107 requires that all records must be open for inspection so that the records may be audited and verified at any reasonable time and as often as necessary. You are required to keep work records for a minimum of five years. More>

Worker Misclassification
We accept complaints and conduct investigations regarding alleged misclassification of employees as independent contractors. We also provide a written advisory opinion concerning the classification of workers upon request. More>

State Unemployment Tax Act Dumping
Learn about how we investigate employers engaged in premium-payment avoidance activities. More>

Contact Us

Colorado Department of Labor and Employment
Unemployment Insurance Employer Services, Audits
P.O. Box 46538
Denver, CO 80201
(303) 318-9100, Option 4
Fax: (303) 318-8189




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  • 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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