PART VII
EMPLOYER RECORDS AND REPORTS
7.1.1 Statutory Reference: 8-72-107 (1), C.R.S.
7.1.2 Work Records. Each employing unit shall keep true and accurate work records in accordance with the requirements of this section.
7.1.3 Payroll Information. For each payroll period, the employing unit's records shall show:
.1 Beginning and ending dates.
.2 Total wages payable for employment during such period and the date on which such wages were paid.
.3 The date in each calendar week on which the largest number of workers was employed and the number of such workers.
.4 A reporting pay period of not to exceed one month, if any established payroll period be longer than one month.
7.1.4 Employee Information. For each worker, the employing unit's records shall show:
.1 Name.
.2 State of residence.
.3 Social security account number. If a worker has no account number, the employer shall require the worker to produce a receipt of application therfor within seven days of entering upon employment.
.4 Date of hire, rehire, or return to work after temporary layoff.
.5 Date and reason separated from employment.
.6 State or states where services are performed.
.7 If services are performed outside of Colorado, the worker's base of operations, and, if there is no base of operations, then the place from which such services are directed or controlled.
.8 If such worker is paid:
.1 On a salary basis, the wage rate and period covered.
.2 On a fixed hourly basis, the hourly rate and the customary scheduled days per week prevailing in the establishment for the occupation.
.3 On a fixed daily basis, the daily rate and the customary scheduled days per week in the establishment for the occupation.
.4 On a piece rate or other variable pay basis, the method by which the wages are computed.
.5 By tips, gratuities, or service charges as defined in regulation 3.2, whether in whole or in part.
.9 If, during any payroll period, such worker shall work less than his or her customary full-time hours:
.1 The specific amount of time lost; and
.2 The specific reason or reasons, including his or her nonavailability for work, and, if there be more than one reason, the amount of time attributable to each.
.10 Wages paid during each payroll period and the date of payment thereof, with separate entries for:
.1 Money wages;
.2 The reasonable cash value of wages paid in any medium other than money as defined in regulation 3.1;
.3 Amounts paid to a worker that exceed travel and other business expenses actually incurred or accounted for; and
.4 Tips, gratuities, and service charges that meet the requirements of regulation 3.2.
7.2.1 Statutory References: 8-70-103 (17), 8-72-101 (1), 8-73-107 (1) (h), 8-74-102 (1), 8-76-104 (5)(g), 8-76-106 (4), 8-79-103 (1), and 8-79-104, C.R.S.
7.2.2 Duty to Submit Reports. Each employing unit shall make such reports as required by the division using such reporting methods as the division allows.
7.2.3 Social Security Number and Worker Name. An employer shall include a worker’s social security number and name in all reports required by the division with respect to such worker. If the worker has no social security number, the employer shall report the date of issue of the application receipt therfor, its termination date, the address of the issuing Social Security Administration office, and the name and address of the worker as shown on the receipt.
7.2.4 Quarterly Tax and Wage Reports. Every employer subject to the act shall furnish to the division a quarterly report of total covered wages paid (Employer’s Quarterly Unemployment Insurance Tax Report) and a report of covered wages paid to all workers in his or her employ (Report of Worker’s Wages) except that no such reports shall be required with respect to an employee of a state or local agency performing intelligence or counterintelligence functions if the head of such agency has determined that filing such reports could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. These reports are due and any taxes due thereon are payable on or before the last day of the month immediately following the third month of each calendar quarter, regardless of whether covered wages were paid during such quarter, and shall be filed in accordance with the methods specified in regulation 7.2.5. If the last day for filing timely reports falls on a Saturday, Sunday, or legal holiday, the reports due under this paragraph will be considered timely if postmarked or received on the next following day that is not a Saturday, Sunday, or legal holiday. Any report due under these provisions that is postmarked or received after the due date will bear penalties as provided in 8-79-104 (1), C.R.S., until properly filed on prescribed division forms using division-approved reporting methods.
7.2.5 Reporting Methods. At the discretion of the division, quarterly reports of wages paid to workers may be submitted in person, by mail, by facsimile machine, by division-approved electronic means, by telephone, or by a division interactive voice response system.
7.2.6 Request for Report. The division may request a wage and/or separation report concerning a particular worker using any of the communication methods specified in regulation 1.9 for the purpose of confirming a report previously submitted or obtaining information necessary to enable the division to make a determination of benefit rights. Such report shall be furnished to the division in person, by mail, by telephone, or by division-approved electronic means within twelve calendar days after the date on which the division requests such information.
7.2.7 Cessation or Transfer of Business. Any employer that ceases doing business, that in any manner transfers all or part of the trade and business, or that changes the trade name or address of said business shall:
.1 Within ten days thereof, give notice in writing to the division in accordance with regulation 1.3.11; and
.2 In accordance with regulation 1.3.11 and regulation 7.2.4, file with the division a final Employer’s Quarterly Unemployment Insurance Tax Report and Report of Worker's Wages when due for the calendar quarter in which the change or cessation occurred and for any quarter for which a report was due but not previously filed.
7.2.8 Loss of Right to Protest. An employer who fails to comply with the provisions of the preceding paragraphs of this section 7.2 shall be deemed not to be an interested party as defined in 8-70-103 (17) and 8-73-107 (1)(h), C.R.S., and shall be barred from protesting either:
.1 The payment of benefits to workers for whom wage and separation information was not furnished within the required time; or
.2 The charging of the employer's account for experience-rating purposes with benefits paid such workers or the amount due as payments in lieu of contributions for benefits paid such workers.
7.2.9 Incorrect or Incomplete Report. An incorrect or incomplete report not in substantial compliance with the provisions of this part VII of the regulations may, at the division's discretion, be considered in the same manner and subject to the same penalties and loss of rights as if the employer had failed to submit a report. For the purposes of this paragraph, the Report of Worker's Wages required by regulation 7.2.4 must include the report period, Colorado employer account number assigned by the division, employer's current name and address, worker's social security number, worker's name and total quarterly covered wages paid.
7.2.10 Labor Dispute. When workers become unemployed or separated from an employer because of a labor dispute, the employer shall furnish the division with such relevant information about each worker as the division may require.
7.2.11 Penalties Remain in Force. Nothing contained in these regulations shall be construed as reason to relieve an employer from:
.1 The responsibility for the submission of quarterly tax reports or from the liability for payment of penalties incurred for failure to timely submit such reports, as provided by 8-79-104 (1), C.R.S., or
.2 The responsibility to provide wage and/or separation reports or the liability for the payment of penalties incurred for failure to timely submit such information as provided by 8-73-107 (1)(h), C.R.S., unless
.3 The division finds that the employer had good cause, as defined at regulation 12.1.8, for failing to timely submit required documents.
7.3 POSTING NOTICES TO WORKERS
7.3.1 Statutory References: 8-72-101 (1) and 8-74-101 (2), C.R.S.
7.3.2 Posting Notices. Every employer shall post and maintain notices that inform employees that the employer is subject to the act and has been so registered by the division.
7.3.3 Form and Design. Such notices shall be of such form and design and posted in such numbers as the division may determine to be necessary.
7.3.4 Post in Work Locations. Such notices shall be conspicuously posted at or near work locations.
7.3.5 Assignment of Account Number. An employer shall not be required to post notices until an employer's account number has been assigned by the division.