Colorado

Withholding

Withholding requirements

Employers should use the federal Form W-4 for payroll withholding.

Use the formula method for withholding.

Supplemental rate

4.4%

State Unemployment Insurance (SUI)

Wage base

$20,400

Contribuitions

The new employer rate is 1.70%.
Rate may vary with different industries.

More information

Labor

Minimum wage

$14.42, Tipped Employee Minimum Wage: $11.40

Termination Pay

When an employee voluntarily quits or resigns, they are to receive their wages and compensation, due and payable, upon the next regular payday. If terminated, an employee must receive all due wages immediately.

More information

New Hire Filing

Reporting deadline

Employers must report hiring, rehiring, and return to work within 20 days.

Reporting by mail

Colorado State Directory of New Hires
PO Box 13089
Sacramento, CA 95813-3089
Fax: 303-297-2595

New hire reporting form

Form W-4

Child Support

More information

The Family Support Registry
P.O. Box 2171
Denver, CO 80201-2171

Other

New employer registration

Local taxes

Several cities in Colorado have additional local taxes, including Aurora, Denver, Glendale, Greenwood Village, and Sheridan.

Reciprocal states

N/A

Disability insurance

Last Updated

12/19/2023

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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