AVERAGE QUARTERLY EMPLOYMENT (AQE)

AQE is the addition of the three months of employment divided by three.

AVERAGE QUARTERLY WAGES (AQW)

AQW is derived from the division of gross wages by the average monthly employment.

AVERAGE WEEKLY WAGES (AWW)

AWW is derived from the division of AQW by thirteen (the average number of weeks in each quarter).

BALANCE OF STATE (BOS)

BOS covers all counties in the state excepting those which comprise Metro Denver.

COVERED EMPLOYER

A covered employer is an employer who is required to pay unemployment insurance because of meeting any of the following criteria:

1. Employ one worker at any time.

2. Acquire all or a substantial portion of a covered employer.

3. Is subject to Federal Unemployment Tax Act.

4. Is a non-profit organization and has four or more employees for 20 weeks during the calendar year.

5. Is a State agency, State operated hospital or school of higher education, or a political subdivision of the State.

6. Is an employer of agricultural labor and pay $20,000 or more in any one quarter of a calendar year or employ 10 workers for 20 weeks during the year.

7. Pay cash wages of $1,000 or more in any calendar year for domestic help in your private home.

The following are specific exclusions from the coverage:

1. Agriculture employment not defined above.

2. Sole proprietors.

3. Railroad workers.

4. Children under 21 in the employ of a parent.

5. Elected officials.

6. Students or inmate workers.

7. Commissioned real estate, insurance and direct seller salespeople.

8. Church employees.

9. Work relief program participants.

DISCLOSURE RESTRICTIONS

Publication of employment and wage data is withheld for any 2-digit subsector which consists of fewer than three reporting units or in which a single establishment accounts for 80 percent or more of an industry's employment. In the event that only one 2-digit subsector is restricted the next smallest 2-digit subsector (by number of establishments) will also be restricted to allow disclosure of total industry information.

EMPLOYMENT

The number of covered workers who earned wages during the pay period that includes the 12th of the month. Workers on the payroll of more than one firm during the period are counted each time they are reported.

ENTERPRISE

An enterprise is the employer and legal entity of the Unemployment Insurance tax account. An enterprise may consist of one or more units.

ES202

The ES202 is a statistical report summarizing employment, total wage, taxable wage and contribution information for employers subject to State unemployment insurance laws under the Colorado Employment Security Act. The report also includes employment and wage information for Federal civilian workers covered by UCFE.

GROSS WAGES

As reported on the Unemployment Insurance Tax Report, gross wages are the total amount of compensation paid by the employer during the quarter.

METRO DENVER

Metropolitan Denver consists of the following counties: Adams, Arapahoe, Denver, Douglas and Jefferson.

SIC (STANDARD INDUSTRIAL CLASSIFICATION)

Each business is assigned a 4 digit SIC code that describes the nature of the business in accordance with the Standard Industrial Classification Manual, 1987.

SIZE CLASS

Establishments and enterprises are categorized by the number of employees working in the third month of each quarter.

UNIT