(1)(a) As used in articles 70 to 82 of this title, “seasonal
industry” means an industry or functionally distinct occupation within
an industry which, 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. “Nonseasonal period or periods” means the time within a calendar
year other than the seasonal period or periods. “Seasonal worker” means
an individual who has been paid seasonal wages by a seasonal employer
for seasonal work only during the designated seasonal period.
(b) During the nonseasonal period or periods, the seasonal
employer may employ not more than twenty-five percent of the total
number of workers in each functionally distinct occupation that were
employed in the previous seasonal period or periods without losing
the seasonal designation for that functionally distinct occupation,
so long as the seasonal employer does not employ any workers in the
designated seasonal occupations during a consecutive forty-five-day
period at any time following the seasonal period or periods. A
worker who performs services for the same seasonal employer outside
the employer's designated seasonal period or periods shall not be
considered a seasonal worker for any period, and all wages paid by
the seasonal employer to such worker shall be considered nonseasonal
wages. If a seasonal worker performs services for the same seasonal
employer outside the employer's designated seasonal period or
periods thereby resulting in the loss of the worker's seasonal
status and if such worker is not thereafter employed by such
employer between any two following designated seasonal periods, the
worker may thereafter be reemployed by such seasonal employer and
regain his status as a seasonal worker.
(2) The director of the division shall prescribe rules and
regulations applicable to seasonal industries for determining their
normal seasonal period or periods and seasonal workers, as such terms
are defined in subsection (1) of this section.
(3) Upon written application filed with the division by an employer,
the director of the division shall determine and may thereafter
redetermine, from time to time in accordance with the rules and
regulations of the division, the normal seasonal period during which
workers are ordinarily employed for the purpose of carrying on seasonal
operations in the seasonal industry in which such employer is engaged.
Such determination shall be made by said director within ninety days
after the filing of such application by an employer with the division.
Until such determination by the director of the division, no occupation
or industry shall be deemed seasonal. Any employing unit affected by
such seasonal determination may appeal the determination in accordance
with section 8-76-113. For the purpose of determining whether an
individual is a seasonal worker and the duration of such individual's
benefits, the determination by said director of the normal seasonal
period of a seasonal industry shall be applicable to the filing of the
quarterly report of wages in the calendar quarter commencing after the
date of such determination.
(1) Any employer who wishes to appeal a
determination of liability for taxes, a determination of coverage
under the provisions of articles 70 to 82 of this title, or a
seasonality determination pursuant to section 8-73-106 may file a
written notice of appeal with the division in such form and manner
as the director of the division may prescribe by rule, including in
person, by mail, or by electronic means. Except as otherwise
provided by this section, proceedings on appeal shall be governed by
the provisions of article 74 of this title. No appeal shall be heard
unless the notice of appeal has been postmarked or received by the
division within fifteen calendar days from the date the notice of
such determination is mailed or transmitted by the division to the
employer in accordance with such rules as the director of the
division may promulgate.
(2) Any employer who wishes to protest an assessment
of taxes, a notice of rate of tax, a recomputation of tax rate, or
any notice of correction of any matter set forth in this subsection
(2) shall file a request for redetermination with the division, in
accordance with rules promulgated by the director of the division.
The division shall thereafter promptly notify the employer of its
redetermination decision. Any employer who wishes to appeal from a
redetermination decision may file a written notice of appeal with
the division. Except as otherwise provided by this section,
proceedings on appeal shall be governed by the provisions of article
74 of this title. No appeal shall be heard unless notice of appeal
has been postmarked or received by the division within fifteen
calendar days from the date the notice of such redetermination is
mailed or transmitted by the division to the employer in accordance
with such rules as the director of the division may promulgate.
(3) Any determination or redetermination from which
appeal may be taken pursuant to subsection (1) or (2) of this
section shall be final and binding upon the employer unless a notice
of appeal is filed in accordance with the time limits set forth in
subsections (1) and (2) of this section or unless the employer
establishes to the satisfaction of the division that he had good
cause for failure to file a timely notice of appeal. Guidelines for
determining what constitutes good cause shall be established by the
director of the division.
(3.5) Any administrative appeal pursuant to this
section shall be conducted by a referee or hearing officer of the
division.
(4) In connection with any appeal proceeding
conducted pursuant to this section, the referee may, upon
application by any party or upon his own motion:
(a) Convene a prehearing conference to discuss
the issues on appeal, the evidence to be presented, and any
other relevant matters which may simplify further proceedings;
(b) Permit the parties to engage in prehearing
discovery, insofar as practicable, in accordance with the
Colorado rules of civil procedure and, in connection therewith,
to shorten or extend any applicable response time; and
(c) Permit or require the filing by the parties
of briefs, arguments of law, or statements of position.
(5) In matters involving a pending claim for
benefits, the referee shall give due regard to the rights of the
claimant to a speedy and informal hearing and may impose such
limitations upon discovery as he deems reasonable.
10.1.1 Statutory References: 8-73-104 (1), 8-73-106, and
8-76-113, C.R.S.
10.1.2 Seasonal Periods Considered. As used in section
8-73-106 (1), the words "a regularly recurring period or periods of less
than twenty-six weeks in a calendar year" are deemed to include periods
in those years during which an employing unit was not subject to the
provisions of the Act, or during which a predecessor employer was
subject to the Act and records of such predecessor are available to
support such periods.
10.1.3 Seasonal Operation. No industry or functionally
distinct occupation within an industry shall be deemed a "seasonal
industry" as defined in section 8-73-106 (1) unless the employer
certifies in the application for seasonal determination required by
subsection 10.1.5 that he will fulfill the requirements set forth in
subsection 10.1.4 and certifies such other information as may be
required by the Division to determine eligibility for designation as a
seasonal employer under this Part X.
10.1.4 Seasonal Employer. An employer shall be determined to
be a seasonal employer as to a particular industry or functionally
distinct occupation within an industry only if:
.1 He customarily employs workers in such industry or
functionally distinct occupation only during a regularly recurring
period or periods of less than twenty-six weeks in a calendar year,
and
.2 He does not employ more than twenty-five percent of the total
number of workers in such functionally distinct occupation outside
the seasonal period that were employed in such occupation during the
previous seasonal period, and
.3 He does not employ any workers in such functionally distinct
occupation for a period of forty-five consecutive days following the
seasonal period.
For the purposes of this Part X, no employment shall be determined to
be a "functionally distinct occupation" unless its assigned duties or
activities, as a whole, are identifiably distinct under the usual and
customary practice of the industry.
10.1.5 Application for Determination. An employer who wishes
designation as a seasonal employer or determination or redetermination
of a seasonal period or periods shall make application with the Division
upon such forms as may be prescribed by the Division.
10.1.6 Notice of Application. The Division shall require the
employer to post a Notice of Application for Seasonal Status on such
forms as the Division may require, and shall require the employer to
notify the unions representing any of its workers that an application
for seasonal status has been filed.
10.1.7 Seasonal Determination. Upon review of the matters set
forth in the application and such other information as it may require,
the Division shall issue a determination as to the employer's seasonal
status, its seasonal period, the functionally distinct occupations
determined to be seasonal, and the functionally distinct occupations
determined to be nonseasonal.
10.1.8 Seasonal Workers. A worker may not be determined to be
a "seasonal worker" if:
.1 The worker performs services for a seasonal employer outside
the employer's designated seasonal period or periods; or
.2 The worker performs services for a seasonal employer for
twenty-six weeks or more in a calendar year.
10.1.9 Appeal From Determination. Any employer who wishes to
protest a determination made under the provisions of this section shall,
within fifteen calendar days of the date the seasonal determination is
mailed, file a notice of appeal with the Division, and obtain a hearing
in accordance with section 8-76-113, C.R.S., and section 11.2 of these
regulations.
10.1.10 Notice of Operation Outside Season. Each seasonal
employer shall give written notice to the Division within thirty days
when the seasonal industry or functionally distinct occupation is
operated for twenty-six weeks or more in a calendar year and, for a
functionally distinct occupation, when more than twenty-five percent of
the total number of workers that were employed in any such functionally
distinct occupation during the designated season are employed in such
occupation outside the seasonal period or there is not a forty- five
consecutive day period outside the seasonal period during which no
workers are employed in such functionally distinct occupation.
10.1.11 Annual Report. In addition to the notice required in
subsection 10.1.10, every employer who has been designated a seasonal
employer must file a written report on prescribed forms on or before the
last day of February, which report shall inform the Division of the
beginning and ending dates of the previous calendar year's seasonal
operation and such other information as may be required by the Division
to show compliance with this Part X.
10.1.12 Notification. Each seasonal employer shall notify each
seasonal worker in writing at the time of hire of the worker's seasonal
status and the beginning and ending dates of the seasonal period for
which he is to be employed.
10.1.13 Loss of Seasonal Status. If an employer, subsequent to
the date on which he was designated as a seasonal employer, fails to
fulfill the requirements of subsection 10.1.4 or fails, without good
cause, to comply with the reporting or notification requirements of this
Part X during a calendar year, such employer shall lose his seasonal
status. Any determination by the Division that an employer has lost his
seasonal status shall be made in writing and mailed to the employer and
shall be subject to appeal pursuant to subsection 10.1.9.
10.1.14 Reinstatement of Seasonal Status.
.1 An employer who has lost his designation as a seasonal
employer, and who wishes reinstatement as such, may make application
with the Division for reinstatement in any calendar year subsequent
to the year in which he lost his designation as a seasonal employer,
provided, however, such employer has met the requirements of
subsection 10.1.4 in the calendar year immediately preceding
application for reinstatement.
.2 A worker who has performed services for a seasonal employer
outside the employer's designated seasonal period or periods, and
thereby lost his status as a seasonal worker, shall regain his
status as a seasonal worker if he is not thereafter employed by such
employer between any two following designated seasonal periods and
he is subsequently reemployed by the employer in a seasonal industry
or occupation.