Colo. Rev. Stat. » Title 8
Colorado Revised Statutes

Colo. Rev. Stat. § 8-44-114 (2026)

Determination of premium

✓ current as of July 2026
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The amount of the premium to be paid by an employer for a contract of insurance of compensation and benefits as provided in articles 40 to 47 of this title or against liability therefor shall be on the basis of the annual expenditure of money by said employer for the services of persons engaged in such employer's employment; except that no portion of such expenditure representing a per diem payment shall be considered unless such payment is considered wages for federal income tax purposes.

Source: L. 94: Entire section added, p. 1286, § 4, effective May 22.

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Pinnacol Assurance v. Hoff, 2016 CO 53 (Colo. 2016).
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Pinnacol Assurance v. Hoff, 2016 CO 53 (Colo. 2016). · cites it 2× “1, § 8-44-114, 1989 Colo. Sess. Laws 417 , 418, I do not believe our holding in that case presents any impediment to this construction.”
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