"Employment" means services
performed after December 31, 1971, by an individual in the employ of a religious, charitable,
educational, or other organization which is excluded from the term "employment", as defined in
the "Federal Unemployment Tax Act" solely by reason of section 3306 (c)(8) of that act, and
which has had four or more individuals in employment for some portion of a day in each of
twenty different weeks, whether or not such weeks were consecutive, within either the current or
the preceding calendar year, regardless of whether they were employed at the same moment of
time.
Source: L. 90: Entire section added, p. 592, § 3, effective April 3.
Editor's note: See § 8-70-140 for services that are not included in the use of the term
"employment" as used in this section.
Cross references: For section 3306 of the "Federal Unemployment Tax Act", see 26
U.S.C. § 3306.
Notes of Decisions
Laub v. Indus. Claim Appeals Off., 983 P.2d 815 (Colo. Ct. App. 1999).
· cites it 17× “The hearing officer ruled that claimant’s work in Colorado for a multi-state nonprofit organization met the requirements for covered “employment” under § 8-70-118, C.R.S. 1998, to establish eligibility for unemployment benefits in this state.”
Samaritan Inst. v. Prince-Walker, 883 P.2d 3 (Colo. 1994).
“(1) For the purposes of sections 8-70-118 and 8-70-119, “employment” does not include services performed: (a) In the employ of a church, convention, or association of churches or in the employ of an organization which is operated primarily for religious purposes and which is…”
Found. for Human Enrichment v. Indus. Claim Appeals Off., 339 P.3d 1046 (Colo. Ct. App. 2013).
· cites it 3× “2d at 817-18 (in a case involving the application of section 8-70-118, C.R.S. 2012, which concerns a requirement that a nonprofit organization must employ at least four individuals, the Panel argued that the individuals' services must be performed, at least in part, in Colorado…”
Colo. Rev. Stat. § 8-70-118(1): 1 case
Colo. Rev. Stat. § 8-70-118(1)(d): 1 case
Colo. Rev. Stat. § 8-70-118(a): 1 case
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