Additionally, an audit may be conducted on an employer that has been in business less than four complete calendar quarters. An audit may examine at least four consecutive quarters during which an employer was in business and liable for reporting covered wages and premiums under the law, however this may be expanded at any time during the audit. We perform regular audits of employer records using generally accepted auditing standards. If you are agricultural, household/domestic, or 501(C)(3) nonprofit employer, fill out an Application for Unemployment Insurance Account and Determination of Employer Liability (Form UITL-100) Required Unemployment Reports This does not have to be the same person for all weeks nor consecutive weeks.

You have four or more employees in any part of a day in 20 weeks during the prior or current calendar year. You paid one or more employees a total of $1,000 gross wages in a calendar quarter. You paid one or more employees a total of $20,000 gross wages in a calendar quarter or have ten or more employees for any part of a day in 20 weeks during the prior or current calendar year.

You paid at least $1,500 in wages in a calendar quarter or you employed at least one person for any part of a day in 20 weeks during the prior or current calendar year. An unemployment account is generally needed for the following types of employers:

Colorado unemployment tax form uitr 1