7 Colo. Code Regs. § 1107-1.2

Current through Register Vol. 47, No. 24, December 25, 2024

Section 7 CCR 1107-1.2 - Definitions and Clarifications

1. Unless otherwise indicated, terms used here that are defined in the FAMLI Act have the same definition as they do under the FAMLI Act.

2. "Calendar Quarter" has the same definition as C.R.S. § 8-70-103(6).

3. "Gross income from self-employment" means all gross income derived by an individual from any trade or business carried on by such individual, as used in 26 U.S.C. § 1402, plus all payments the individual receives from their trade or business that are reportable on IRS Form W-2 or Schedule E Part II, Section 28, including but not limited to S corporation earnings.

4. "Individual electing coverage" means either an employee of a local government that has declined participation in the family and medical leave insurance program or a self-employed person, who elects family and medical leave insurance coverage pursuant to C.R.S. § 8-13.3-514.

5. "My FAMLI+ Employer" means the online portal through which employers and individuals electing coverage will interact with the FAMLI Division. Activities completed through this portal include, but are not limited to, electing coverage, declining coverage, reporting wages, remitting premiums, and maintaining their accounts pursuant to the FAMLI Act and its implementing regulations.

6. "Premium" is defined as the money payments required pursuant to C.R.S. § 8-13.3-507 to finance the payment of family and medical leave insurance benefits and administer the family and medical leave insurance program.

7. "Self-employed person" or "self-employed individual" means a Colorado resident who either:

(1) carries on a trade or business as a sole proprietor or an independent contractor;

(2) is a member of a partnership that carries on a trade or business; or

(3) is otherwise in business for himself or herself (including a part-time business or a "gig worker"). An individual who does not meet the FAMLI Act's two-prong exception to the definition of "employee" at C.R.S. § 8-13.3-503(7) is not a self-employed person or individual. The Division will presume that an individual is not self-employed with regard to any business of which they own less than twenty-five (25) percent. An individual can overcome this presumption by proving that they are primarily free from control and direction in the performance of the labor or services, both under the individual's contract for the performance of the labor or services and in fact, and are customarily engaged in an independent trade, occupation, profession, or business related to the labor or services performed.

8. "Tax transcript" means a full copy of the individual's "record of account transcript" from the Internal Revenue Service ("IRS").

9. "Wages" as used in the FAMLI Act and its implementing regulations means "gross wages," and includes monetary compensation described by C.R.S. § 8-4-101(14)(a), employer-provided paid leave pursuant to 7 CCR 1107-4 Section 4.2.2., and leave from a separate bank of time off solely for the purpose of paid family and medical leave as described by 7 CCR 1107-4 Section 4.2.5., if such leave is paid to the employee by the employer and not by a third party. "Wages" does not include compensation described by C.R.S. § 8-4-101(14)(b), compensation described by C.R.S. § 8-4-103(3), or any non-monetary payment except for the portion of any non-monetary payment used as credit toward the minimum wage pursuant to 7 CCR 1103-1 Sections 6.2.1 and 6.2.2. "Wages" for self-employed individuals who elected coverage means "gross income from self-employment" as defined in these rules.

10. Throughout the FAMLI Act and its implementing regulations, unless otherwise stated, entities that are employers and have different Federal Employer Identification Numbers ("FEIN") are different employers with separate rights and obligations. This does not impact the ability of private plan administrators to report aggregate data pursuant to 7 CCR 1107-5, Section 5.12.

7 CCR 1107-1.2

44 CR 23, December 10, 2021, effective 1/1/2022

45 CR 23, December 10, 2022, effective 12/30/2022

46 CR 17, September 10, 2023, effective 1/1/2024

47 CR 23, December 10, 2024, effective 1/1/2025