C.R.S. Section 8-70-115
Employment

  • federal unemployment tax act

(1)

Intentionally left blank —Ed.

(a)

“Employment”, subject to other provisions of this subsection (1), includes any service performed prior to January 1, 1972, which was employment as defined in this subsection (1) prior to such date and service performed after December 31, 1971, by an employee as defined in section 3306 (i) of the “Federal Unemployment Tax Act” and any service performed after December 31, 1977, by an employee, as defined in subsection (o) of section 3306 of the “Federal Unemployment Tax Act”, including service in interstate commerce.

(b)

Notwithstanding any other provision of this subsection (1) and notwithstanding the provisions of section 8-80-101, service performed by an individual for another shall be deemed to be employment, irrespective of whether the common-law relationship of master and servant exists, unless and until it is shown to the satisfaction of the division that such individual is free from control and direction in the performance of the service, both under his contract for the performance of service and in fact; and such individual is customarily engaged in an independent trade, occupation, profession, or business related to the service performed. For purposes of this section, the degree of control exercised by the person for whom the service is performed over the performance of the service or over the individual performing the service, if exercised pursuant to the requirements of any state or federal statute or regulation, shall not be considered.

(c)

To evidence that such individual is engaged in an independent trade, occupation, profession, or business and is free from control and direction in the performance of the service, the individual and the person for whom services are performed may either show by a preponderance of the evidence that the conditions set forth in paragraph (b) of this subsection (1) have been satisfied, or they may demonstrate in a written document, signed by both parties, that the person for whom services are performed does not:

(I)

Require the individual to work exclusively for the person for whom services are performed; except that the individual may choose to work exclusively for the said person for a finite period of time specified in the document;

(II)

Establish a quality standard for the individual; except that such person can provide plans and specifications regarding the work but cannot oversee the actual work or instruct the individual as to how the work will be performed;

(III)

Pay a salary or hourly rate but rather a fixed or contract rate;

(IV)

Terminate the work during the contract period unless the individual violates the terms of the contract or fails to produce a result that meets the specifications of the contract;

(V)

Provide more than minimal training for the individual;

(VI)

Provide tools or benefits to the individual; except that materials and equipment may be supplied;

(VII)

Dictate the time of performance; except that a completion schedule and a range of mutually agreeable work hours may be established;

(VIII)

Pay the individual personally but rather makes checks payable to the trade or business name of the individual; and

(IX)

Combine his business operations in any way with the individual’s business, but instead maintains such operations as separate and distinct.

(d)

A document may satisfy the requirements of paragraph (c) of this subsection (1) if such document demonstrates, by a preponderance of the evidence, the existence of such factors listed in subparagraphs (I) to (IX) of paragraph (c) of this subsection (1) as are appropriate to the parties’ situation.

(2)

Where the parties use a written document pursuant to paragraph (c) of subsection (1) of this section, such document may be the contract for performance of service or a separate document. Such document shall create a rebuttable presumption of an independent contractor relationship between the parties, where such document contains a disclosure, in type which is larger than the other provisions in the document or in bold-faced or underlined type, that the independent contractor is not entitled to unemployment insurance benefits unless unemployment compensation coverage is provided by the independent contractor or some other entity, and that the independent contractor is obligated to pay federal and state income tax on any moneys paid pursuant to the contract relationship.

(3)

Where the parties use a written document pursuant to paragraph (c) of subsection (1) of this section, and one of the parties is a professional whose license to practice a particular occupation under the laws of the state of Colorado requires such professional to exercise a supervisory function with regard to an entire project, such supervisory role shall not affect such professional’s status as part of the independent contractor relationship.

(4)

To improve the process of determining the classification of an individual for purposes of this section, including any audits performed pursuant to section 8-72-107, the department shall:

(a)

Develop guidance for employers on the factors specified in paragraph (c) of subsection (1) of this section;

(b)

Clarify the process by which an employer or individual may submit further information in response to a determination by the department and prior to an appeal;

(c)

Establish an individual to serve as a resource for employers by providing guidance on:

(I)

The proper classification of workers;

(II)

Audit findings; and

(III)

Options for curing or appealing an audit;

(d)

Establish internal methods to improve the consistency among auditors; and

(e)

Establish an independent review of a portion of audit and appeal results at least twice a year to monitor trends and make improvements to the audit process.

Source: Section 8-70-115 — Employment - federal unemployment tax act, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-08.­pdf (accessed Oct. 20, 2023).

8‑70‑101
Short title
8‑70‑102
Legislative declaration
8‑70‑103
Definitions
8‑70‑105
Banks as instrumentalities of United States
8‑70‑106
No vested rights or immunities
8‑70‑107
Disposition of funds in event of unconstitutionality
8‑70‑108
Conformity with federal statutes
8‑70‑109
Agricultural labor
8‑70‑110
Benefits - classifications
8‑70‑111
Benefit year - definitions
8‑70‑112
Claims - classifications
8‑70‑113
Employer - definition
8‑70‑114
Employing unit - definitions - rules - employee leasing company certification fund
8‑70‑115
Employment - federal unemployment tax act
8‑70‑116
Employment - location of services
8‑70‑117
Employment - base of operations
8‑70‑118
Employment - nonprofit organizations
8‑70‑119
Employment - hospitals - institutions of higher education
8‑70‑120
Employment - agricultural labor
8‑70‑121
Employment - domestic services
8‑70‑122
Employment - American employer
8‑70‑123
Employment - vessels - aircraft
8‑70‑124
Employment - credit - state unemployment fund
8‑70‑125
Employment - educational institutions
8‑70‑125.5
Employment - Indian tribes
8‑70‑125.7
Employment - property tax work-off program participants
8‑70‑126
Employment does not include - agricultural labor
8‑70‑127
Employment does not include - domestic service
8‑70‑128
Employment does not include - employer’s trade or business
8‑70‑129
Employment does not include - spouse - minor
8‑70‑130
Employment does not include - instrumentalities of United States
8‑70‑131
Employment does not include - school - college - university
8‑70‑132
Employment does not include - educational institution
8‑70‑133
Employment does not include - hospital
8‑70‑134
Employment does not include - unemployment compensation system
8‑70‑135
Employment does not include - paper routes
8‑70‑136
Employment does not include - brokers
8‑70‑137
Employment does not include - organization exempt from income tax
8‑70‑139
Employment does not include - insurance agents
8‑70‑140
Employment does not include - nonprofit organizations - governmental entities - Indian tribes
8‑70‑140.1
Employment does not include - foreign government service
8‑70‑140.2
Employment does not include - nonresident alien service
8‑70‑140.5
Employment does not include - drivers of taxis or limousines
8‑70‑140.6
Employment does not include - nonprofit youth sports organization coach - definitions
8‑70‑140.7
Employment does not include - land professionals
8‑70‑140.8
Employment does not include - owners
8‑70‑141
Wages - definition
8‑70‑142
Wages - remuneration not included as wages
8‑70‑143
Applicability of legislation
Green check means up to date. Up to date

Current through Fall 2024

§ 8-70-115’s source at colorado​.gov