7 Colo. Code Regs. § 1107-1.6
Current through Register Vol. 47, No. 24, December 25, 2024
Section 7 CCR 1107-1.6 - Colorado Localization of Employees1. An employee is localized to Colorado, and their wages will be subject to premiums, if A. The employee's entire service is performed within Colorado;B. The employee's service is performed both within and outside of Colorado, but the service performed outside the state is incidental to the employee's work within Colorado or, for example is, temporary or transitory in nature and consists of isolated transactions; orC. Services are not localized in any state, but some of the services are performed in Colorado, and1. The employee's base of operations is in Colorado, or if the employee has no base of operations, then the place from which such services are directed or controlled is in Colorado as established in C.R.S. § 8-70-117, or2. The employee's base of operations, or place from which some part of the service is directed or controlled by the employer is not in any state in which part of the service is performed, but the employee's residence is in Colorado.2. An employer who has paid to another jurisdiction an amount as premiums properly payable to Colorado will not be delinquent if premiums properly payable to Colorado are paid within thirty days of the date on which the Division determines that such premiums are payable to Colorado.3. Services are performed where the worker is physically located. For example, if an individual works from their Colorado home for a Nevada employer, the work is performed in Colorado.4. In determining whether an employee is localized to Colorado, the Division is guided by Unemployment Insurance Program Letter No. 20-04 and its attachments, issued by the United States Department of Labor's Employment & Training Administration on May 10, 2004.44 CR 23, December 10, 2021, effective 1/1/202245 CR 23, December 10, 2022, effective 12/30/202246 CR 17, September 10, 2023, effective 1/1/202447 CR 23, December 10, 2024, effective 1/1/2025