C.R.S. Section 8-70-130
Employment does not include

  • instrumentalities of United States
“Employment” does not include services performed in the employ of the United States government, a national bank or state bank that is a member of the federal reserve system, or a federal savings and loan association or a state building and loan association that is a member of the federal home loan bank system, which institutions were, prior to January 1, 1972, exempt from articles 70 to 82 of this title, or any other instrumentality of the United States exempt under the constitution of the United States from the premiums imposed by articles 70 to 82 of this title; except that, to the extent that the congress of the United States permits states to require any instrumentalities of the United States to make payments into an unemployment fund under a state unemployment compensation law, all of the provisions of articles 70 to 82 of this title shall be applicable to such instrumentalities and to services performed for such instrumentalities in the same manner, to the same extent, and on the same terms as to all other employers, employing units, individuals, and services. If this state is not certified for any year by the United States secretary of labor under section 3304 of the federal “Internal Revenue Code of 1986”, as amended, the payments required of such instrumentalities with respect to such year shall be refunded by the division from the fund in the same manner and within the same period as is provided in section 8-79-108 with respect to premiums erroneously collected.

Source: Section 8-70-130 — Employment does not include - instrumentalities of United States, 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

§ 8-70-130’s source at colorado​.gov