Employer Liability Chart

 

Employer Liability Chart

 

An employer is liable when one or more of the following requirements are met:

However, some workers are not covered for UI (see CESA for full list).

Paid wages of $1,500 or more in a calendar quarter 

Child under 21 or spouse of a sole-proprietorship business or partnership 

Employed at least one person for some portion of a day in each of 20 different weeks during the current or preceding calendar year 

Elected officials, members of a legislative body, judiciaries of a state, members of the state or Air National Guard, railroad workers insured by the Railroad Retirement Tax Act 

Employed domestic help in a private home and paid cash wages of $1,000 or more to one or more workers in any calendar quarter 

Domestic servants performing services for you if you did not pay cash wages of $1,000 or more to one or more workers in any calendar quarter 

Either paid cash wages of $20,000 or more to one or more agricultural workers in a calendar quarter or employed ten or more agricultural workers for some portion of a day in each of 20 different weeks during a calendar year 

Agricultural workers performing services for you if you did not pay cash wages of $20,000 or more to one or more workers in a calendar quarter or did not employ ten or more workers for some portion of a day in each of 20 different weeks during a calendar year

Are an agricultural crew leader

Foreign agricultural workers who are holding type H2-A visas 

Are a religious, educational, or charitable nonprofit organization who meets the description in the federal IRC 501 (c)(3) and employed four or more employees for some portion of a day in each of 20 different weeks during a calendar year 

Nonresident alien individuals holding various nonimmigrant visas, including student, exchange-visitor, foreign-vocational-student, and cultural-exchange-visitor visas

Corporate Officer in a Corporation or S Corp 

Certain drivers of taxis or limousines 

Acquired all or part of a Colorado trade, business, organization, or a substantial portion of the assets from a predecessor employer who is liable to pay UI premiums 

Employed by a church, religious place of worship, or religious school or workers employed by an elementary or secondary school that is operated primarily for religious purposes 

Are a state agency, state-operated hospital or school of higher education, or a political subdivision of the state 

Students or spouses of students employed by a school, college, or university which the student or spouse attends and is employed through a financial aid program or is participating in work-study

Voluntarily elected to participate in the UI Program and that voluntary election is approved 

Certain insurance agents paid by commission only;  real-estate or newspaper salesperson paid for performance of service, not hours worked

 


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