UNEMPLOYMENT INSURANCE TAX

Overview

The payment of unemployment insurance (UI) benefits is supported by the collection of taxes from employers. Employer accounts and liability are established once the employer has registered with the Colorado Department of Labor and Employment (CDLE), UI Operations.

IMPORTANT INFORMATION FOR EMPLOYERS

New permit number on Unemployment Insurance Postage-Paid Envelopes

On 10/01/2007, the postage-permit number on all Unemployment Insurance (UI) Program postage-paid envelopes changes from a federal postage-permit number, 12634, Washington, D.C., to a state postage-permit number, 592, Denver, CO. When the new postage-permit number goes into effect, UI Program envelopes with the invalid postage-permit number will not be processed by the U.S. Postal Service and will be returned to sender. To avoid mailing delays and possible penalties, any postage-paid envelopes issued by the UI Program with postage-permit number 12634, Washington, D.C. must be destroyed or discarded. This ensures that mail is processed correctly and received in a timely manner.

Form UITR-2, Unemployment Insurance Tax Statement, Delinquent Accounts Procedural Change

Now Effective: New Colorado Law Regarding Timely Return of Form UIB-290, Request for Job-Separation Information, and Timely Submission of an Appeal

House Bill (HB) 07-1285, which became effective August 3, 2007, changes the requirements that the Unemployment Insurance (UI) Program uses to determine whether a completed Form UIB-290, Request for Job-Separation Information, is returned timely or if an appeal is submitted timely. Learn more...

New Worker Documentation Requirements

House Bill 06S-1017, signed by Governor Owens on July 31, 2006, requires employers to document and affirm the legal work status of employees hired on or after January 1, 2007.  The bill authorizes CDLE to conduct random audits of employers to ensure compliance.  Learn more…

Verify Social Security Numbers and Names Over the Internet

Employers can verify social security numbers and names of current and former employees over the Internet. Learn more...

Unemployment Insurance Tax-Avoidance Alert

CDLE actively identifies and pursues employers engaged in tax-avoidance activities. Learn more...

Important Information About Registering a Business in Colorado

UI Operations requires submission of Form CR 0100, Colorado Business Registration, to establish a new UI tax account. Learn more...

CONTACT US

Mail

UI Operations
P.O. Box 8789
Denver, CO 80201-8789

E-mail

unemp.tax@state.co.us

Telephone

303-318-9100 (Denver-metro area)
1-800-480-8299 (outside Denver-metro area)

FORM UITR-1, UNEMPLOYMENT INSURANCE TAX REPORT, DEBIT/CREDIT CHANGE

Form UITR-1, Unemployment Insurance Tax Report, now populates potential debit or credit amounts reflected in the Unemployment Insurance (UI) tax system. Read the instructions for Item 15 (“Debit or Credit Amount”) on the back of the tax report. An article entitled “Unemployment Insurance Tax Credits or Debits” is in the online Publication UITR-25, UI Quarterly News.

The policy change to discontinue issuing refund warrants to active employers provides a significant reduction in time required by UI Operations to maintain these accounts. You benefit from this time reduction because UI Operations will be able to address your needs more timely and efficiently. Those of you who, in the past, have requested refund warrants are well aware of the delay that sometimes occurred before receiving your refund. This delay is a result of the processing time required to issue refund warrants and is indicative of how time-consuming account maintenance for credits and debits can be. By providing you with your potential credit or debit, if any, you will be able to contribute a quarterly tax payment that more accurately reflects your account balance and, in turn, helps lessen the time and expense of processing debits and credits.

VERIFY SOCIAL SECURITY NUMBERS AND NAMES OVER THE INTERNET

Employers can verify social security numbers and names of current and former employees over the Internet. This service is available through the Social Security Administration and can only be used to ensure the records of current or former employees are correct for the purpose of completing Internal Revenue Service Form W-2, Wage and Tax Statement. The service is available to all employers and third-party submitters of wage data for this purpose. Use of this service helps to ensure employers’ wage records are accurate. Click here for more information and to use this service.

IMPORTANT INFORMATION ABOUT REGISTERING A BUSINESS IN COLORADO

UI Operations requires submission of Form CR 0100, Colorado Business Registration, to establish a new UI tax account.

In an effort to obtain complete information, the UI Program no longer establishes accounts based on documents other than the Colorado Business Registration.

If, due to time constraints, you need to submit a UI tax report and payment with the Colorado Business Registration, please send the documents and payment to UI Operations, P.O. Box 8789, Denver, CO 80201-8789. Once a UI tax account is established, send your UI tax reports and payments to UI Operations, P.O. Box 956, Denver, CO 80201-0956.

The Colorado Business Registration can be submitted via the Internet by clicking on Register a Business. A downloadable version of the form can be found on the Unemployment Insurance Tax Forms Web page. Hard copies of the Colorado Business Registration can be obtained by calling 303-318-9100 (Denver-metro area) or 1-800-480-8299 (outside Denver-metro area).

NOTE: Due to law changes effective January 1, 2006, if all or a portion of a business is acquired, the predecessor employer’s information must be completed as requested on the Colorado Business Registration and Form UITL-67, Business-Acquisition Questionnaire, must be completed. If you have acquired all or a portion of a business, you must use the downloadable version of the Colorado Business Registration and the Business-Acquisition Questionnaire or request hard copies of the forms by calling one of the numbers above.

NOW EFFECTIVE: NEW COLORADO LAW REGARDING TIMELY RETURN OF FORM UIB-290, REQUEST FOR JOB-SEPARATION INFORMATION, AND TIMELY SUBMISSION OF AN APPEAL

House Bill (HB) 07-1285, which became effective August 3, 2007, changes the requirements that the Unemployment Insurance (UI) Program uses to determine whether a completed Form UIB-290, Request for Job-Separation Information, is returned timely or if an appeal is submitted timely.

In accordance with HB 07-1285, the UI Program must receive completed Requests for Job-Separation Information within 12 calendar days after the form is mailed; the postmark date is no longer considered in determining the timeliness of a Request for Job-Separation Information returned by mail.

Carefully follow the instructions on the Request for Job-Separation Information; send the completed form to P.O. Box 400, Denver, CO 80201-0400, or fax it to 303-318-9014.

In accordance with HB 07-1285, the UI Program must receive all appeals within 20 calendar days after the date the decision or determination is mailed; the postmark date is no longer considered in determining the timeliness of an appeal submitted by mail. The Industrial Claims Appeals Office must receive all appeals of hearing-officer decisions within 20 calendar days after the date the decision is mailed; the postmark date is no longer considered in determining the timeliness of an appeal submitted by mail.