Colorado Revised Statutes

Colo. Rev. Stat. § 8-40-302 (2026)

Scope of term "employer"

✓ current as of July 2026
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(1) Repealed.

(2) Articles 40 to 47 of this title are not intended to apply to employees of eleemosynary, charitable, fraternal, religious, or social employers who are elected or appointed to serve in an advisory capacity and receive an annual salary or an amount not in excess of seven hundred fifty dollars and are not otherwise subject to the "Workers' Compensation Act of Colorado".

(3) Articles 40 to 47 of this title are not intended to apply to employers of casual farm and ranch labor or employers of persons who do casual maintenance, repair, remodeling, yard, lawn, tree, or shrub planting or trimming, or similar work about the place of business, trade, or profession of the employer if such employers have no other employees subject to said articles 40 to 47, if such employments are casual and are not within the course of the trade, business, or profession of said employers, if the amounts expended for wages paid by the employers to casual persons employed to do maintenance, repair, remodeling, yard, lawn, tree, or shrub planting or trimming, or similar work about the place of business, trade, or profession of the employer do not exceed the sum of two thousand dollars for any calendar year, and if the amounts expended for wages by the employer of casual farm and ranch labor do not exceed the sum of two thousand dollars for any calendar year.

(4) Articles 40 to 47 of this title are not intended to apply to employers of persons who do domestic work or maintenance, repair, remodeling, yard, lawn, tree, or shrub planting or trimming, or similar work about the private home of the employer if such employers have no other employees subject to said articles 40 to 47 and if such employments are not within the course of the trade, business, or profession of said employers. This exemption shall not apply to such employers if the persons who perform the work are regularly employed by such employers on a full-time basis. For purposes of this subsection (4), "full-time" means work performed for forty hours or more a week or on five days or more a week.

(5) (a) Any employer excluded under this section may elect to accept the provisions of articles 40 to 47 of this title by purchasing and keeping in force a policy of workers' compensation insurance covering said employees.

(b) Notwithstanding any other provision of articles 40 to 47 of this title, any working general partner or sole proprietor actively engaged in the business may elect to be included by endorsement as an employee of the insured and shall be entitled to elect coverage regardless of whether such working general partner or sole proprietor employs any other person under any contract of hire.

(6) Articles 40 to 47 of this title are intended to apply to officers of agricultural corporations; but effective July 1, 1977, any such agricultural corporation may elect to reject the provisions of articles 40 to 47 of this title for any or all of said officers.

(7) (a) Any employer, as defined in section 8-40-203, who enters into a bona fide cooperative education or student internship program sponsored by an educational institution for the purpose of providing on-the-job training for students shall be deemed an employer of such students for the purposes of workers' compensation and liability insurance pursuant to articles 40 to 47 of this title.

(b) If the student placed in an on-the-job training program does not receive any pay or remuneration from the employer, the educational institution sponsoring the student in the cooperative education or student internship program shall insure the student through the institution's workers' compensation and liability insurance or enter into negotiations with the employer for the purpose of arriving at a reasonable level of compensation to the employer for the employer's expense of providing workers' compensation and liability insurance while such student is participating in on-the-job training with said employer. This paragraph (b) shall not apply to a student teacher participating in a program authorized pursuant to article 62 of title 22, C.R.S.

(c) As used in this subsection (7), "cooperative education or student internship program" means a program sponsored by an educational institution in which a student is taught through a coordinated combination of specialized in-the-school instruction provided through an educational institution by qualified teachers and on-the-job training provided through a local business, agency, or organization or any governmental agency in cooperation with the educational institution.

Source: L. 90: Entire article R&RE, p. 474, § 1, effective July 1. L. 91: (1) repealed, p. 1294, § 6, effective July 1. L. 93: (5) amended, p. 455, § 1, effective April 19.

Editor's note: This section is similar to former § 8-41-105 as it existed prior to 1990.

ARTICLE 41 Coverage and Liability Editor's note: This article was numbered as article 2 of chapter 81, C.R.S. 1963. The substantive provisions of this article were repealed and reenacted in 1990, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this article prior to 1990, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume. Former C.R.S. section numbers are shown in editors' notes following those sections that were relocated. For a detailed comparison of this article, see the comparative tables located in the back of the index.

Cross references: For damages for death by negligence, see part 2 of article 21 of title 13.

PART 1

ABROGATION OF DEFENSE

Notes of Decisions
Cited in 18 cases (3 in the last 5 years), 1991–2024 · leading case: Pinnacol Assurance v. Hoff, 2016 CO 53 (Colo. 2016).
Pinnacol Assurance v. Hoff, 2016 CO 53 (Colo. 2016). · cites it 4× “(2015) (defining the term “employer” for purposes of the Workers’ Compensation Act (the “Act”)); see also § 8-40-302, C.R.S. (2015) (delineating the scope of the term “employer” under the Act).”
Frank M. Hall & Co. v. Newsom, 125 P.3d 444 (Colo. 2005). · cites it 4× “Whatever the intent behind that deletion (if any), subsection 8-41-401(3) was amended again in 1993, along with subsection 8-40-302(5), which it continued to incorporate by reference.”
Kevin Klabon v. Travelers Prop. Cas. Co. of Am.., 2024 CO 66 (Colo. 2024). · cites it 6× “Section 8-41-104 is applicable only to employers who are statutorily excluded pursuant to section 8-40-302(2) to (4) of the WCA from 14 providing workers' compensation to their employees, but who nonetheless elect to do so under the provisions of section 8-40-302(5).”
Naiden v. Epps, 867 P.2d 215 (Colo. Ct. App. 1993). · cites it 10× “” However, § 8-40-302, C.R.S. (1993 Cum. Supp.) limits the scope of this term in several ways.”
Stampados v. Colorado D & S Enter., Inc., 833 P.2d 815 (Colo. Ct. App. 1992). · cites it 11× “) provides that: “[a]ny employer” excluded from the Workers’ Compensation Act under § 8-40-302, C.R.S. (1991 Cum. Supp.) may elect to accept the Act by obtaining workers’ compensation insurance covering its employees.”
Pulsifer v. Pueblo Prof'l Contractors, Inc., 161 P.3d 656 (Colo. 2007). · cites it 6× “The individuals described in each group share the characteristic of being individuals who could have obtained coverage but did not because they either did not elect to cover themselves, see § 8-40-302(5), C.R.S. (2006) (allowing a person who is a sole proprietor or an…”
Evans v. Webster, 832 P.2d 951 (Colo. Ct. App. 1991). · cites it 5× “Section 8-40-302 expressly excepts from coverage under the Act employers of persons engaged in domestic or other work “about a private home.”
v. Shelter Mut. Ins., 2021 CO 11 (Colo. 2021). · cites it 2× “) ¶19 And section 8-41-104 provides: An election under the provisions of section 8-40-302(5) [concerning employers’ purchase of workers’ compensation insurance] and in compliance with the provisions of articles 40 to 47 of this title, including the provisions for insurance,…”
Kent Ryser v. Shelter Mut. Ins. Co., 480 P.3d 1286 (Colo. 2021). · cites it 2× “) ¶19 And section 8-41-104 provides: An election under the provisions of section 8-40-302 (5) [ concerning employers' purchase of workers' compensation insurance ] and in compliance with the provisions of articles 40 to 47 of this title, including the provisions for insurance,…”
Kinder v. Indus. Claim Appeals Off. of Colorado, 976 P.2d 295 (Colo. Ct. App. 1998). · cites it 9× “See § 8-40-302, C.R.S.1997 (entitled “Scope of term ‘employer’ ”); L.”
Kelly v. Mile Hi Single Ply, Inc., 890 P.2d 1161 (Colo. 1995). · cites it 2× “Section 8-41-401(3) provides in pertinent part: Any individual who is excluded from the definition of “employee” pursuant to section 8-40-202(2) or who does not obtain coverage under a policy of workers’ compensation insurance pursuant to section 8-40-302(5), 8-41-202 or…”
Culver v. Ace Elec., 952 P.2d 1200 (Colo. Ct. App. 1998). · cites it 2× “Inasmuch as the SIF failed to raise before the Panel the contention that claimant was exempt from the Act pursuant to the provision now codified as § 8-40-302(3), C.R.S.1997, we decline to address it.”
— Colo. Rev. Stat. § 8-40-302(1) — 1 case
Sorensen v. Goldman, 837 P.2d 266 (Colo. Ct. App. 1992).
— Colo. Rev. Stat. § 8-40-302(2) — 1 case
Kevin Klabon v. Travelers Prop. Cas. Co. of Am.., 2024 CO 66 (Colo. 2024). “Section 8-41-104 is applicable only to employers who are statutorily excluded pursuant to section 8-40-302(2) to (4) of the WCA from 14 providing workers' compensation to their employees, but who nonetheless elect to do so under the provisions of section 8-40-302(5).”
— Colo. Rev. Stat. § 8-40-302(3) — 1 case
Culver v. Ace Elec., 952 P.2d 1200 (Colo. Ct. App. 1998). “Inasmuch as the SIF failed to raise before the Panel the contention that claimant was exempt from the Act pursuant to the provision now codified as § 8-40-302(3), C.R.S.1997, we decline to address it.”
— Colo. Rev. Stat. § 8-40-302(4) — 5 cases
Naiden v. Epps, 867 P.2d 215 (Colo. Ct. App. 1993). “” However, § 8-40-302, C.R.S. (1993 Cum. Supp.) limits the scope of this term in several ways.”
Evans v. Webster, 832 P.2d 951 (Colo. Ct. App. 1991). “Section 8-40-302 expressly excepts from coverage under the Act employers of persons engaged in domestic or other work “about a private home.”
Brown v. Muto, 943 P.2d 38 (Colo. Ct. App. 1996).
Connor v. Zelaski, 839 P.2d 501 (Colo. Ct. App. 1992).
Cavaleri v. Anderson, 298 P.3d 237 (Colo. Ct. App. 2012).
— Colo. Rev. Stat. § 8-40-302(5) — 7 cases
Stampados v. Colorado D & S Enter., Inc., 833 P.2d 815 (Colo. Ct. App. 1992). “) provides that: “[a]ny employer” excluded from the Workers’ Compensation Act under § 8-40-302, C.R.S. (1991 Cum. Supp.) may elect to accept the Act by obtaining workers’ compensation insurance covering its employees.”
Kevin Klabon v. Travelers Prop. Cas. Co. of Am.., 2024 CO 66 (Colo. 2024). “Section 8-41-104 is applicable only to employers who are statutorily excluded pursuant to section 8-40-302(2) to (4) of the WCA from 14 providing workers' compensation to their employees, but who nonetheless elect to do so under the provisions of section 8-40-302(5).”
Frank M. Hall & Co. v. Newsom, 125 P.3d 444 (Colo. 2005). “Whatever the intent behind that deletion (if any), subsection 8-41-401(3) was amended again in 1993, along with subsection 8-40-302(5), which it continued to incorporate by reference.”
v. Shelter Mut. Ins., 2021 CO 11 (Colo. 2021). “) ¶19 And section 8-41-104 provides: An election under the provisions of section 8-40-302(5) [concerning employers’ purchase of workers’ compensation insurance] and in compliance with the provisions of articles 40 to 47 of this title, including the provisions for insurance,…”
Pulsifer v. Pueblo Prof'l Contractors, Inc., 161 P.3d 656 (Colo. 2007). “The individuals described in each group share the characteristic of being individuals who could have obtained coverage but did not because they either did not elect to cover themselves, see § 8-40-302(5), C.R.S. (2006) (allowing a person who is a sole proprietor or an…”
— Colo. Rev. Stat. § 8-40-302(5)(b) — 4 cases
Frank M. Hall & Co. v. Newsom, 125 P.3d 444 (Colo. 2005). “Whatever the intent behind that deletion (if any), subsection 8-41-401(3) was amended again in 1993, along with subsection 8-40-302(5), which it continued to incorporate by reference.”
Pulsifer v. Pueblo Prof'l Contractors, Inc., 161 P.3d 656 (Colo. 2007). “The individuals described in each group share the characteristic of being individuals who could have obtained coverage but did not because they either did not elect to cover themselves, see § 8-40-302(5), C.R.S. (2006) (allowing a person who is a sole proprietor or an…”
Scott v. Matlack, Inc., 1 P.3d 185 (Colo. Ct. App. 2000).
Cavaleri v. Anderson, 298 P.3d 237 (Colo. Ct. App. 2012).
— Colo. Rev. Stat. § 8-40-302(7) — 1 case
Kinder v. Indus. Claim Appeals Off., 976 P.2d 295 (Colo. Ct. App. 1998).
— Colo. Rev. Stat. § 8-40-302(7)(a) — 2 cases
Kinder v. Indus. Claim Appeals Off. of Colorado, 976 P.2d 295 (Colo. Ct. App. 1998). “See § 8-40-302, C.R.S.1997 (entitled “Scope of term ‘employer’ ”); L.”
Kinder v. Indus. Claim Appeals Off., 976 P.2d 295 (Colo. Ct. App. 1998).
— Colo. Rev. Stat. § 8-40-302(7)(c) — 2 cases
Kinder v. Indus. Claim Appeals Off. of Colorado, 976 P.2d 295 (Colo. Ct. App. 1998). “See § 8-40-302, C.R.S.1997 (entitled “Scope of term ‘employer’ ”); L.”
Kinder v. Indus. Claim Appeals Off., 976 P.2d 295 (Colo. Ct. App. 1998).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.