7 Colo. Code Regs. § 1107-1.6

Current through Register Vol. 47, No. 20, October 25, 2024

Section 7 CCR 1107-1.6 - Colorado Localization of Employees

1. An employee is localized to Colorado, and their wages will be subject to premiums, if

A. The employee's entire service is performed within Colorado;

B. The employee's service is performed both within and outside of Colorado, but the service performed outside the state is incidental to the employee's work within Colorado or, for example is, temporary or transitory in nature and consists of isolated transactions; or

C. Services are not localized in any state, but some of the services are performed in Colorado, and

1. The employee's base of operations is in Colorado, or if there is no base of operations, then the place from which such services are directed or controlled is in Colorado as established in C.R.S. § 8-70-117, or

2. The base of operations or place from which some part of the service is directed or controlled is not in any state in which part of the service is performed, but the employee's residence is in Colorado.

2. An employer who has paid to another jurisdiction an amount as premiums properly payable to Colorado will not be delinquent if premiums properly payable to Colorado are paid within thirty days of the date on which the Division determines that such premiums are payable to Colorado.

7 CCR 1107-1.6

44 CR 23, December 10, 2021, effective 1/1/2022

45 CR 23, December 10, 2022, effective 12/30/2022

46 CR 17, September 10, 2023, effective 1/1/2024