(1) Premiums shall accrue and become payable by each employer for each calendar year in which the employer is subject to articles 70 to 82 of this title with respect to wages for employment. The premiums shall become due and be paid by each employer to the division for the fund in accordance with rules prescribed by the director of the division and shall not be deducted, in whole or in part, from the wages of individuals in the employer's employ.
(2) In the payment of any premiums, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
(3) When the quarterly amount of premiums due is less than five dollars, payment of the premiums shall not be required.
Source: L. 36, 3rd Ex. Sess.: p. 26, § 7. CSA: C. 167A, § 7. L. 41: p. 773, § 7. CRS 53: § 82-6-1. C.R.S. 1963: § 82-6-1. L. 81: Entire section amended, p. 492, § 7, effective July 1. L. 86: (1) amended, p. 493, § 99, effective July 1. L. 2001: (3) added, p. 34, § 1, effective March 9. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1883, § 11, effective July 1.
Notes of Decisions
Colorado Div. of Emp. v. Accord Human Resources, Inc., 270 P.3d 985 (Colo. 2012).
· cites it 6× “The Division maintains "a separate account for each employer," § 8-76-103(1)(a), and the annual premium collected from an employer is tied *992 to a formula which depends, in part, on wages and premiums paid by the employer and benefits paid out from the employer's unemployment…”
Indus. Claim Appeals Off. v. Softrock Geological Servs., Inc., 325 P.3d 560 (Colo. 2014).
“We conclude that the General Assembly intended for courts and agencies to make this determination based on an evaluation of the totality of the cireumstances relevant to understanding the dynamics of the relationship between the individual and the employer. {11 CESA establishes…”
Allen Co., Inc. v. Indus. Com'n, 762 P.2d 677 (Colo. 1988).
“§ 8-76-101, 3B C.R.S. (1986). Companies whose work is performed by employees are subject to the Act’s provisions and must pay into the fund via unemployment insurance taxes, while companies that contract out their work to independent contractors are not covered by the Act and…”
Indus. Comm'n v. Arteaga, 735 P.2d 473 (Colo. 1987).
· cites it 2× “§ 3303 (a)(1) (1976); sections 8-76-101 to 8-76-104, 3B C.R.S. (1986).”
Technical Comput. Servs., Inc. v. Buckley, 844 P.2d 1249 (Colo. Ct. App. 1992).
“In Colorado, employers are required to pay taxes for unemployment compensation, § 8-76-101, et seq., C.R.S. (1986 Repl.Vol.”
Mccammond v. Schwan's Home Serv., Inc., 791 F. Supp. 2d 1010 (D. Colo. 2011).
· cites it 2× “2d at 1254 (noting that all employers must pay taxes for unemployment compensation under Colo.Rev.Stat. § 8-76-101, et seq.). Defendant did not have to make a special payment into the fund because Plaintiff was awarded benefits.”
Hyde v. Indus. Comm'n, 576 P.2d 541 (Colo. 1978).
“1973, pursuant to the requirements of sections 8-76-101 et seq., C.R.S. 1973. *70 We quote with approval from the respondent’s answer brief: “Moreover, the legislature undoubtedly recognized that a primary purpose of the teaching assistant program is to provide graduate students…”
— Colo. Rev. Stat. § 8-76-101(1) — 1 case
Colorado Div. of Emp. v. Accord Human Resources, Inc., 270 P.3d 985 (Colo. 2012).
“The Division maintains "a separate account for each employer," § 8-76-103(1)(a), and the annual premium collected from an employer is tied *992 to a formula which depends, in part, on wages and premiums paid by the employer and benefits paid out from the employer's unemployment…”
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