Audits

Employer Audits

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 about employer audits>

Audit Process

This information will assist you when preparing for an Unemployment Insurance Audit. The FAQs will let you know what to expect during and after the audit. FAQs>

Ensure Proper Worker Classification

While the definition of employment in Colorado law is broad and inclusive, it is not limited to the common-law relationship of master and servant (as used by the Internal Revenue Service). More about classification of workers>

Worker Misclassification Reporting / Advisory Opinions

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 about misclassification>

State Unemployment Tax Act Dumping

Learn about how we investigate employers engaged in premium-payment avoidance activities. More>


Contact Us

 

We want to make sure you have the information and resources to fully understand and prepare for the audit process.  If you have any questions or concerns as it relates to the audit process, please feel free to contact the Division’s Unemployment Insurance (UI) Navigator.  The UI Navigator’s role is to help you understand the audit findings, appeals process, as well as resolution options available.  The UI Navigator may be reached by calling (303) 318-9282.

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