Colorado § 8-70-103 - Definitions.

§ 8-70-103. Definitions.

As used in articles 70 to 82 of this title 8, unless the context otherwise requires:

(1) "Agricultural labor" has the meaning set forth in section 8-70-109.

(1.5) "Alternative base period" means the last four completed calendar quarters immediately preceding the benefit year.

(2) "Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of the individual's benefit year.

(2.7) "Benefit recovery fund" means the benefit recovery fund created in section 8-73-116 (2).

(3) "Benefits" means the money payments payable to an individual with respect to his unemployment. The different classifications of benefits are set forth in section 8-70-110.

(4) "Benefit year" has the meaning set forth in section 8-70-111.

(5) "Calendar day" means a full day beginning and ending at 12 midnight. As used in connection with appeal or protest periods, calendar days begin to be counted on the day after the date appearing on a notice issued by the division and continue consecutively for the number of days in the appeal or protest period. If the last day of any period set forth in articles 70 to 82 of this title is a Saturday, Sunday, or legal holiday, the period is extended to include the next day that is not a Saturday, Sunday, or legal holiday.

(6) "Calendar quarter" means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31.

(6.3) "Chargeable payroll" means the sum of chargeable wages.

(6.5) (a) "Chargeable wages" means those wages paid to an individual employee during a calendar year on which the employer of that employee is required to pay premiums as provided by article 76 of this title 8, including all wages subject to a tax under federal law, which imposes a tax against which credit may be taken for premiums required to be paid into the unemployment compensation fund. For each calendar year, chargeable wages is as follows:

(I) For the calendar year beginning January 1, 2021, the first thirteen thousand six hundred dollars paid to an individual;

(II) For the calendar year beginning January 1, 2022, the first seventeen thousand dollars paid to an individual;

(III) For the calendar year beginning January 1, 2023, the first twenty thousand four hundred dollars paid to an individual;

(IV) For the calendar year beginning January 1, 2024, the first twenty-three thousand eight hundred dollars paid to an individual;

(V) For the calendar year beginning January 1, 2025, the first twenty-seven thousand two hundred dollars paid to an individual; and

(VI) For the calendar year beginning January 1, 2026, and each calendar year thereafter, the first thirty thousand six hundred dollars paid to an individual, adjusted by the change in the average weekly earnings prescribed in section 8-73-102, rounded to the nearest one hundred dollars.

(b) As used in articles 70 to 82 of this title 8, chargeable wages paid includes chargeable wages constructively paid as well as chargeable wages actually paid.

(7) "Claims" includes any of the divisions of the classifications set forth in section 8-70-112.

(8) "Division" means the division of unemployment insurance.

(8.5) "Electronic" has the meaning set forth in section 24-71.3-102 (5), C.R.S.; except that "electronic" shall not include use of the telephone to transmit audio or voice communication.

(9) "Employer" has the meaning set forth in section 8-70-113.

(10) "Employing unit" has the meaning set forth in section 8-70-114.

(11) "Employment" has the meaning set forth in sections 8-70-115 to 8-70-125, exclusive of the exceptions set forth in sections 8-70-126 to 8-70-140.7.

(11.5) Repealed.

(12) "Employment office" means a free public employment office or branch thereof operated by this state or maintained as a part of a state-controlled system of public employment offices.

(12.3) "Employment support fund" means the employment support fund created in section 8-77-109 (1)(b).

(12.5) "Fully employed" means any employee who is employed thirty-two hours or more for any week and is not included in the definition of "partially employed" as set forth in subsection (19) of this section.

(13) "Fund" or "unemployment compensation fund" means the unemployment compensation fund, established in section 8-77-101 (1), to which all premiums required and from which all benefits under articles 70 to 82 of this title 8 and bonds issued under section 8-71-103 (2)(d) are paid, and from which payments may be made to the Colorado housing and finance authority under section 29-4-710.7.

(14) "Hospital" means an institution which has been licensed, certified, or approved by the department of public health and environment as a hospital.

(14.5) "Immediate family" means an individual's spouse, partner in a civil union, parent, or minor child under eighteen years of age; a sibling of the individual who is under eighteen years of age and for whom the individual stands in loco parentis; or a sibling of the individual who is incapable of self-care due to a mental or physical disability or a long-term illness.

(15) (a) "Institution of higher education" means an educational institution which:

(I) Admits as regular students only individuals having a certificate of graduation from a high school or the recognized equivalent of such a certificate; and

(II) Is legally authorized in this state to provide a program of education beyond high school; and

(III) Provides an educational program for which it awards a bachelor's or higher degree or a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and

(IV) Is a public or other nonprofit institution.

(b) Notwithstanding any of the provisions of paragraph (a) of this subsection (15), all colleges and universities in this state are institutions of higher education for purposes of this section.

(16) "Insured work" means employment for employers.

(17) (a) "Interested party" to any benefit decision means the individual who is claiming benefits, the division, and any employer who has complied with the reporting requirements of the division with respect to wages or other information regarding such individual.

(b) "Interested party" to a premium liability determination means the division and the employer whose business has been issued a liability determination by the division.

(18) "Inverse chronological order", when applied to the charging of employers' accounts, means that the most recent base period employer is the first employer charged and all other employers shall follow in reverse order of dates of employment.

(18.7) "Nonseasonal period or periods" means the time within a calendar year other than the seasonal period or periods.

(19) "Partially employed" refers to an individual whose wages payable to him by his regular employer for any week of less than full-time work are less than the weekly benefit amount he would be entitled to receive if totally unemployed and eligible or, in any established payroll period not longer than one month, are less than full-time work in which wages payable to him by his regular employer are less than an amount determined in accordance with the general rule proportionately equivalent for such pay period to the individual's weekly benefit amount. Any employee who is employed thirty-two hours or more for any week is deemed to be employed full time for such week and is not included in the definition of "partially employed" under this subsection (19).

(20) "Payments in lieu of premiums" means the money payments made into the fund by an employer pursuant to the provisions of sections 8-76-108 to 8-76-110.

(21) "Payroll period" means a period of not more than thirty-one consecutive days for which a payment of remuneration is ordinarily made to the employee by the employing unit employing him. If the services performed during one-half or more of any payroll period by an employee for the employing unit employing him constitute employment, all the services of the employee for such period shall be deemed to be employment; but, if the services performed during more than one-half of any such payroll period by an employee for the employing unit employing him do not constitute employment, none of the services of the employee for such period shall be deemed to be employment.

(22) "Period of unemployment" commences only after registration by the individual at an employment office, except as the division, by regulation, otherwise may prescribe.

(23) "Political subdivision" means a county, municipality, school district, local college district, special district formed pursuant to title 32, C.R.S., cooperative agency formed pursuant to part 2 of article 1 of title 29, C.R.S., or regional commission formed pursuant to section 30-28-105, C.R.S.

(23.3) "Premiums" means the money payments to the unemployment compensation fund, and the payment amount included in the calculation of an employer's experience rating, required by articles 70 to 82 of this title 8.

(23.5) "Seasonal industry" means an industry or functionally distinct occupation within an industry that, because of climatic conditions or the seasonal nature of the employment, customarily employs workers only during a regularly recurring period or periods of less than twenty-six weeks in a calendar year.

(23.6) "Seasonal worker" means an individual who has been paid seasonal wages by a seasonal employer for seasonal work only during the designated seasonal period.

(23.7) (a) "Severance allowance" means any payment that is:

(I) Designated by an employer as a severance allowance;

(II) Paid to an individual because the individual is separated from employment; and

(III) Paid to compensate the separated individual for a period of time following the separation during which period the individual does not work.

(b) Notwithstanding subsection (23.7)(a) of this section, a payment made by an employer to an individual is not a "severance allowance" if the purpose of the payment is to induce the individual to waive rights or claims against the employer.

(24) "State" includes the states of the United States of America, the District of Columbia, the commonwealth of Puerto Rico, and the Virgin Islands.

(24.5) "Support surcharge rate" means an employer's rate that is used to calculate the money payments owed to the employment support fund, the benefit recovery fund, and the unemployment insurance program support fund, calculated in accordance with section 8-76-102.5 (3)(a)(IV) using the same methodology as is used to calculate an employer's percent of excess in accordance with section 8-76-102.5 (3)(a)(II)(A).

(25) to (27) (Deleted by amendment, L. 2009, (HB 09-1363), ch. 363, p. 1877, § 2, effective July 1, 2009.)

(28) "Totally unemployed" means an individual who performs no services in any week with respect to which no wages are payable to him. Should such week occur within an established payroll period in which the individual is not totally separated from his regular employer, he shall be deemed not totally unemployed but partially employed, as defined in subsection (19) of this section, and subject to the conditions pertaining to partial employment.

(28.5) "Unemployment insurance program support fund" means the unemployment insurance program support fund created in section 8-77-109 (2)(a.9)(II)(A).

(29) "Wages" has the meaning set forth in section 8-70-141.

(30) "Week" means such period of seven consecutive days as the director of the division may prescribe by regulations.

(31) "Weekly benefit amount" means the amount of benefits an individual is entitled to receive for one week of total unemployment.

Source: L. 36, 3rd Ex. Sess.: p. 49, § 19. L. 37: p. 1270, § 12. CSA: C. 167A, § 19. L. 39: pp. 581, 586, §§ 13, 1. L. 41: pp. 802, 814, 818, §§ 19, 1, 1. L. 43: pp. 610, 612, §§ 11, 13. L. 45: p. 715, § 8. L. 47: pp. 888, 891, §§ 4, 1, 2. L. 49: p. 730, § 11. L. 51: pp. 822, 823, §§ 15-18. L. 53: p. 627, § 7. CRS 53: § 82-1-3. L. 55: pp. 528, 529, §§ 1, 1. L. 57: p. 516, § 1. L. 58, 1st Ex. Sess.: p. 24, § 1. L. 59: p. 559, § 1. L. 60: p. 155, § 1. L. 63: p. 664, §§ 1, 2. C.R.S. 1963: § 82-1-3. L. 65: pp. 830, 831, §§ 1, 2. L. 71: pp. 924-931, §§ 1-5. L. 73: p. 957, § 1. L. 75: (10)(f.1) added and IP(10)(g) and (11)(f) amended, p. 321, §§ 1, 2, effective June 20. L. 76: (10)(f.1) amended and (19.5) added, p. 360, § 1, effective April 20; (22)(b)(II) amended, p. 299, § 19, effective May 20; (3)(a), (7), (8)(a), IP(10)(g), (10)(g)(I), and (11)(f) amended and (10)(a)(II) and (10)(f.1) repealed, pp. 335, 352, §§ 2, 22, effective October 1. L. 77: (11)(d) amended, p. 472, § 1, effective July 1; (8)(b), (8)(c), (10)(g), and (11)(a)(I) R&RE, (8)(c.3), (8)(c.7), (10)(f.3), (10)(k), and (22)(c) added, and (10)(a), (10)(f), IP(10)(h)(I), (10)(h)(II), (11)(a)(I)(G), (20), and (22)(a) amended, pp. 457, 458, 460, 461, 462, §§ 1-12, effective July 7; (11)(f) repealed, p. 471, § 27, effective January 1, 1978. L. 79: (4) and (10)(k) R&RE, (4.3) added, and (10)(g)(I), IP(10)(g)(III), and (10)(g)(III)(E) amended, pp. 344, 345, §§ 1-3, effective September 30. L. 80: (10)(g)(I) and (10)(k) amended, p. 462, § 1, effective July 1. L. 81: (4.5) added, p. 482, § 1, effective July 1; (8)(e), (10)(j), (11)(e), (13), and (22)(a) amended, (20.5) added, and (6) repealed, pp. 489, 507, §§ 1, 29, effective July 1; (11)(b) amended, p. 2023, § 4, effective July 14; (11)(o) added, p. 508, § 1, effective July 1, 1983. L. 82: (10)(g)(I) amended, p. 234, § 1, effective July 1. L. 83: (10)(f.3)(I)(A), (10)(f.3)(I)(B), (11)(h), and (11)(l) amended, p. 434, § 1, effective April 12; (8)(d), (9), IP(10)(a), and (10)(a)(III) amended, (10)(a)(IV) and (18.5) added, and (11)(m) and (11)(o)(I) repealed, pp. 428, 429, 433, §§ 1, 2, 14, effective June 3; (2)(e), (20.3), and (20.4) added and (22)(a) R&RE, pp. 2041, 2042, §§ 1-3, effective October 1. L. 84: IP(10)(a), (10)(a)(III), and (18) amended, (22)(a.5) added, (22)(b) R&RE, and (10)(a)(IV) repealed, pp. 313, 314, 320, §§ 1, 2, 3, 14, effective July 1. L. 85: (22)(a.5)(II) amended, p. 363, § 1, effective March 1; (3)(b), (10)(f.3)(I)(B), (22)(b)(IV)(C), (22)(b)(IV)(D), (22)(b)(V), and (22)(b)(VIII) amended, (22)(a.5)(I)(D), (22)(a.5)(I.5), (22)(b)(IV)(G), (22)(b)(XV), and (2)(b)(XVI) added, and (22)(b)(II), (22)(b)(VI), (22)(b)(XIII), and (22)(b)(XIV) repealed, pp. 359, 360, 361, §§ 1, 2, 3, 4, 7, effective April 4; (11)(p) added, p. 362, § 1, effective April 5; (1) and (3)(a) amended, p. 365, § 1, effective July 1; (8)(a) and (11)(c) amended, p. 372, § 1, effective July 1. L. 86: IP(11)(l) amended and (11)(q) added, p. 541, § 1, effective May 28; (19) and (23) amended and (5) repealed, pp. 487, 502, §§ 81, 125, effective July 1; (20.4) amended, p. 541, § 2, effective July 1. L. 87: (10)(f.3)(I) amended, p. 403, § 1, effective April 16; (19.5) amended, p. 405, § 1, effective June 1. L. 89: (10)(f.3)(II)(A) and (22)(b)(IV)(G) amended and (22)(b)(IV)(H) added, p. 424, § 1, effective July 1. L. 90: Entire section R&RE, p. 585, § 1, effective April 3; (11)(p) repealed, p. 609, § 8, effective April 16; (12.5) added and (17) amended, p. 606, § 1, effective April 16; (20.4) amended, p. 1763, § 2, effective June 8; (22)(b)(I)(A) amended, p. 557, § 9, effective July 1. L. 94: (14) amended, p. 2723, § 317, effective July 1. L. 96: (11) amended, p. 380, § 1, effective April 17. L. 97: (23) amended, p. 119, § 1, effective July 1. L. 98: (5) amended, p. 88, § 2, effective March 23. L. 2002: (8.5) added, p. 340, § 15, effective April 19. L. 2003: (8.5) amended, p. 1982, § 4, effective May 22. L. 2009: (1.5) added, (SB 09-247), ch. 405, p. 2228, § 1, effective July 1; (6.3), (6.5), and (23.5) added and (13), (17)(b), (20), and (25) to (27) amended, (HB 09-1363), ch. 363, p. 1877, § 2, effective July 1. L. 2011: (6.5) amended, (HB 11-1288), ch. 212, p. 914, § 1, effective July 1. L. 2012: (8) amended, (HB 12-1120), ch. 27, p. 77, § 2, effective June 1. L. 2012, 1st Ex. Sess.: (6.5) and (13) amended, (HB 12S-1002), ch. 2, p. 2424, § 2, effective June 1. L. 2015: (6.5) amended, (SB 15-264), ch. 259, p. 942, § 9, effective August 5. L. 2020: IP and (6.5) amended, (SB 20-207), ch. 296, p. 1469, § 1, effective January 1, 2021; IP amended and (14.5) and (23.7) added, (SB 20-170), ch. 297, p. 1478, § 3, effective January 1, 2021. L. 2023: (2.7), (11.5), (12.3), and (24.5) added and (13) and (23.5) amended, (SB 23-232), ch. 141, p. 593, § 1, effective May 1. L. 2025: (11.5) repealed, (24.5) amended, and (28.5) added, (SB 25-242), ch. 145, p. 545, § 1, effective April 28; (18.7) and (23.3) added, (23.5) amended, and (23.6) added with relocations, (SB 25-275), ch. 377, p. 2034, § 30, effective August 6.

Editor's note: (1) The effective date for amendments to this section by House Bill 12-1120 (chapter 27, Session Laws of Colorado 2012) was changed from August 8, 2012, to June 1, 2012, by House Bill 12S-1002 (First Extraordinary Session, chapter 2, p. 2432, Session Laws of Colorado 2012).

(2) Subsections (18.7), (23.5), and (23.6) are similar to former § 8-73-106 (1)(a) as it existed prior to 2025.

(3) Subsection (23.3) is similar to subsection (23.5) as it existed prior to 2025.

ANNOTATION

Law reviews. For note, "Rural Property and the Law in Southern Colorado", see 47 Den. L.J. 82 (1970). For article, "The Employer's Fruitless Quest For Independent Contractor Status," see 21 Colo. Law. 459 (1992).

Annotator's note. Cases included in the annotations to this section which refer to the industrial commission were decided prior to the enactment of 1986 Senate Bill No. 12 which abolished said commission and transferred its powers, duties, and functions under the act to the division of employment and training.

Under this section, the industrial commission determines the coverage under the act. Each case must be decided upon its own facts, and where these are in dispute the finding of the commission is final. Equitable Life Ins. Co. v. Indus. Comm'n, 105 Colo. 144, 95 P.2d 4 (1939).

Interested party. Absent allegation or evidence that department of labor and employment was aggrieved by decision of industrial commission, division of employment and department of labor and employment were not proper parties to bring the appeal from decision of industrial commission denying an award of unemployment compensation. Division of Emp. ex rel. Sanchez v. Colo. Indus. Comm'n, 31 Colo. App. 259, 500 P.2d 1192 (1972).

Benefits not indicative of employee's unemployment status. Employee benefits such as medical, life, sickness, and accident insurance and pension contributions provided by the employer are not indicative of an employee's unemployment status under this section. Denver Post, Inc. v. Dept. of Labor & Emp., 199 Colo. 466, 610 P.2d 1075 (1980).

To determine whether there is single employing unit or a transfer of the claimant's employment, evidence indicating a common ownership must be considered by the commission. Giacopelli v. Indus. Comm'n, 622 P.2d 111 (Colo. App. 1980).

No unemployment if working desired hours. Where a claimant testified in substance that he could work as many hours as he desired, he was neither totally nor partially unemployed within the meaning of this section, even though his efforts failed to produce any commissions and he received no salary or wages. Trujillo v. Indus. Comm'n, 42 Colo. App. 401, 594 P.2d 1065 (1979).

To qualify as unemployed under the statutory definition of an unemployed person two conditions must co-exist, namely, no service must be performed during the week and no wages are payable to him with respect to services performed in that week. Indus. Comm'n v. Sirokman, 134 Colo. 481, 306 P.2d 669 (1957).

Question of whether claimant is unemployed is a purely mathematical inquiry: If he performs no services and receives no compensation, then he is totally unemployed; if he does receive compensation, but in an amount less than the amount of benefits he could recover if totally unemployed, then he is still unemployed, though only partially. Trujillo v. Indus. Comm'n, 42 Colo. App. 401, 594 P.2d 1065 (1979).

Where claimants deemed partially unemployed. Because the claimants for unemployment compensation benefits continued to receive employee benefits during the periods for which they now claim unemployment compensation, the claimants were partially unemployed within the meaning of this section. Denver Post, Inc. v. Dept. of Labor & Emp., 199 Colo. 466, 610 P.2d 1075 (1980).

Person unemployed within meaning of section. A person whose employment is terminated by reason of closing of the department in which she is employed, and who receives a separation allowance pursuant to a union contract based upon the period of service, is an unemployed person within the meaning of this section, since no service was performed during the week for which compensation is claimed and no wages were payable to her for service performed in that week. Indus. Comm'n v. Sirokman, 134 Colo. 481, 306 P.2d 669 (1957).

Claimant was not "employed" within the meaning of the unemployment compensation act by virtue of her leave of absence agreement since that agreement created no rights in claimant inasmuch as she was not guaranteed reemployment and the leave could be cancelled at any time for activities the company deemed "prejudicial" to it. Mtn. States Tel. & Tel. Co. v. Dept. of Labor & Emp., 38 Colo. App. 298, 559 P.2d 252 (1976).

Out-of-state coordinators are not covered employees for tax purposes under the Colorado Employment Security Act because the coordinators' services would have been covered under the unemployment compensation laws of the state where they worked and resided. Found. for Human Enrichment v. Indus. Claim Appeals Office, 2013 COA 175, 339 P.3d 1046.

Subsection (21) requires two-step analysis in determining employment status of claimant: Whether the claimant performed services and received compensation in any particular week; and whether the claimant was "totally separated" from his regular employer during the established payroll period. Denver Post, Inc. v. Dept. of Labor & Emp., 199 Colo. 466, 610 P.2d 1075 (1980).

An individual who is otherwise totally unemployed but is not totally separated from his regular employer shall be deemed "partially unemployed" and subject to regulations governing partial unemployment. Bartholomay v. Indus. Comm'n, 642 P.2d 50 (Colo. App. 1982).

Performance of minimal services does not entitle one to benefits as employee. Where a claimant performed at least minimal services designed to benefit a corporation while serving as president of the corporation, he was not entitled to benefits as an employee. Dailey v. Division of Emp., 30 Colo. App. 38, 488 P.2d 243 (1971) (decided under § 82-1-3 (21), C.R.S. 1963, defining "employee" prior to 1971 amendment).

Determination of whether one is acting for the benefit or at the command of another is generally one of fact for the commission. Weld County Kirby Co. v. Indus. Comm'n, 676 P.2d 1253 (Colo. App. 1983).

Applied in Yanish v. Indus. Comm'n, 38 Colo. App. 492, 558 P.2d 1007 (1976); Herrera v. Indus. Comm'n, 197 Colo. 23, 593 P.2d 329 (1979); Auto Damage Appraisers, Inc. v. Indus. Comm'n, 666 P.2d 1113 (Colo. App. 1983); Mountain's Shadow Inn, Inc. v. Colo. Dept. of Labor & Emp., 672 P.2d 522 (Colo. 1983); Diamond Circle Corp. v. Blocher, 691 P.2d 769 (Colo. App. 1984).