labor lawAdivision of labor law center

The influence of migrant workers in Colorado’s agriculture is reflected in Colorado Unemployment Insurance posters. An employer of agricultural labor is one who pays either cash wages of $20,000 or more to one or more workers in any one calendar quarter, or employs ten workers for 20 weeks during the calendar year. Colorado Unemployment Insurance posters make special note that any person who is a member of a crew furnished by a crew leader to perform farm labor for any other person shall be treated as an employee of the crew leader.

Even though exempt from federal unemployment taxes under FUTA, Section 3306 (c)(8), employer’s can be required to pay unemployment taxes. Religious, educational, or charitable nonprofit organization described in the Federal Internal Revenue Code Section 501 (c)(3) and has four or more employees for 20 weeks during the calendar year must participate in the program.

Other employers required to participate in the program are listed on Colorado Unemployment Insurance posters. An employer is required to pay unemployment insurance tax if he or she employs and pays one worker. This does not apply to an employer who employs agricultural labor or domestic workers, or to an employer that is a nonprofit 501 (c)(3) organization.

Insurance tax is also paid if an employer voluntarily elects to participate in the Unemployment Insurance (UI) Program, acquires all of the Colorado trade, business, organization, or acquires a substantial portion of the assets from a predecessor employer, acquires part of the organization, trade, or business of an employer which, if considered separately, would be an employer as defined in the law, is an employing unit which is subject to the Federal Unemployment Tax Act (FUTA), is a state agency, state-operated hospital or school of higher education, or a political subdivision of the state, or employs domestic help in a private home and pays cash wages of $1,000 or more to one or more workers in any calendar quarter. This provision also applies to local college clubs and/or local chapters of a college fraternity or sorority.

The Colorado Unemployment Insurance posters are currently available with the most up to date information.

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