GENERAL INFORMATION ABOUT UNEMPLOYMENT INSURANCE TAX

The Colorado Unemployment Insurance (UI) Program is responsible for administering the following key tax-related functions:

• Determine employer liability and establish UI tax accounts.
• Collect UI taxes through a quarterly employer tax-and-wage-reporting process.
• Notify employers of annual tax rates.
• Conduct field audits of employer records to ensure:
   

• Wages are accurately reported.

• The correct amount of UI taxes is paid.

• Employers comply with UI laws and regulations.
   

• Collect overdue UI taxes as well as penalties and interest.
• Provide for fair and impartial hearings before a hearing officer when liability decisions are appealed.