Colorado Payroll Tax Requirements

Agency main website	Colorado Department of Revenue (DOR)	Colorado Department of Labor and Employment
Tax Type/Format	Withholding Account Number: XXXXXXXX (8 digits)	UI Employer Account Number: XXXXXXXX (8 digits)
Colorado Unemployment Insurance Base Tax Rate	-	X.X%
Colorado Support Surcharge Rate	-	X.XX%
Colorado Solvency Surcharge Rate	-	X.XXX%
Agency Phone Number	(303) 238-7378	(800) 480-8299
Agency Address	PO Box 17087 Denver, CO 80217-0087	PO Box 8789 Denver, CO 80201-8789

• CO Income Tax

  • Income Withholding Tax Return (DR 1094)

• CO Unemployment Insurance Tax

  • Unemployment Insurance Tax Report (UITR-1)

  • CO Solvency Tax Surcharge

  • CO Support Surcharge

• Colorado Family and Medical Leave Insurance (FAMLI)

• Various local income taxes

  • Sheridan Occupational Privilege Tax

  • Greenwood Village Occupational Privilege Tax

  • Glendale Occupational Privilege Tax

  • Denver Occupational Privilege Tax

  • Aurora Occupational Privilege Tax

Withholding Account Number: If you are already registered with the Department of Revenue, you can find your Colorado Account Number and Filing Frequency online or by contacting the CO Department of Revenue at (303)205-8333.

Unemployment Account Number: If you already have a CO UI Employer Account Number, look this up online or find it on the Unemployment Insurance Rate Notice mailed by the CO Department of Labor and Employment. If you are unsure, contact the agency at (303)318-9100 or cdle_employer_services@state.co. us.

Aurora Occupational Privilege Tax (OPT): If you are already registered with the City of Aurora, you can retrieve your account number by contacting the agency at (303)739-7800.

Denver Occupational Privilege Tax (OPT): If you are already registered with the City of Denver, you can find your Denver Account Number and Filing Frequency online or retrieve it by contacting the agency at (720)913-9400.

Glendale Occupational Privilege Tax (OPT): If you are already registered with the City of Glendale, you can retrieve your account number by contacting the agency at (303)639-4706.

Greenwood Village Occupational Privilege Tax (OPT): If you are already registered with the City of Greenwood Village, you can retrieve your account number by contacting the agency at (303)486-8299.

Colorado Family and Medical Leave Insurance (FAMLI): If you have already registered for a FAMLI account number, you can call (866)263-2654 Monday through Friday from 7 a.m.to 6 p.m. Mountain Time.

Colorado Account Number and Filing Frequency

Register online here. Your account will need the first 8 digits of your Colorado Account number, and your specific Filing Frequency.

Unemployment Insurance Account Number

By registering online here, you will receive your CO UI Employer Account Number.

Occupational Privilege Tax

• City of Aurora: new businesses must register online to receive your Aurora Account Number.

• City of Denver: new businesses must register online to receive your Denver Account Number and Filing Frequency.

• City of Glendale: new businesses must submit a Business Registration form to receive your Glendale Account Number.

• City of Greenwood Village: new businesses must apply for an Occupational Privilege Tax License to retrieve your Greenwood Village Account Number.

• City of Sheridan: Salsa will compute and deduct Sheridan Occupational Privilege Tax (OPT) from your employees' pay, but it is your responsibility to manually file and remit this tax to the City of Sheridan. We will furnish you with all the necessary details at the time of filing. Salsa handles the filing of all other state taxes, including Colorado state income tax and unemployment insurance (UI) tax on your behalf.

Occupational Privilege Tax Exemptions

Some organizations may be exempt from the employer portion of Occupational Privilege Tax. You can find more details here:

• Aurora

• Denver

• Glendale

• Greenwood Village

• Sheridan

Register online here. The FAMLI account number is ten digits.

• Employers with 2-9 employees, the employee pays .45% and the employer pays nothing.

• Employers with 10 or more employees the employees .45% and the employer pays .45% for a total contribution of .9%.

Link us as your third-party administrator to ensure we are able to complete the quarterly filings and amendments (if applicable) in a timely manner.

We cannot complete the steps below on the employer's behalf. Only employers can assign a TPA to their employer account. See these steps with images on the CO Department of Labor and Employment website.

Steps to grant TPA to Colorado Unemployment Account

Step 1: Access the TPA screen

1. Log into or create a MyUI Employer+ account.

2. Once logged in, select the Account Maintenance tab from the left menu.

3. Select the Third-Party Administration (TPA) authorization link.

Step 2: Enter the TPA ID number

1. Under the Adding Third-Party Administration section, select New.

2. Enter the TPA ID number: [ENTER TPA ID].

3. Select Next.

Step 3: Enter the TPA relationship information

• TPA Services Begin Date: Enter the start date of the quarter you began with [PARTNER NAME].

• Select from January 1, April 1, July 1, or October 1.

• End dates are not required.

Step 4: Assign TPA roles to your account

1. Go to the Unassigned Roles section of the page.

2. Select the boxes in the Add column next to each role for the TPA. Listed below are the roles required for [PARTNER NAME] to file and pay your CO SUTA taxes:

   • View Account Maintenance

   • Edit Employment and Wage Details

   • View Rate Notice and Voluntary Contributions

   • Edit Tax Payments Update and Submit

Step 5: Save/Review/Modify Roles

• Select Save to assign the TPA with the selected roles.

• Select Modify to edit the information previously selected (if applicable).

Step 6: Search existing TPA relationships

1. From the employer homepage, select Account Maintenance from the left menu.

2. Select the Third-Party Administration (TPA) authorization link.

3. Select the Search button on the Third-Party Administration (TPA) authorization screen to see alist of TPAs assigned to your account.

4. You may also search existing TPA relationships by TPA name, ID, or assigned roles.

Steps to grant TPA to Colorado Paid Family and Medical Leave (PMFL) Account

1. Your company must register and log into your CO My FAMLI + Employer account.

2. [PARTNER NAME] will initiate the TPA linking using the Bulk Register process.

3. The Account Owner must approve the request online to grant access.

4. If you need assistance, contact the CO customer care team:

   • Phone: (866) 263-2654

   • Email: CDLE_FAMLI_info@state.co.us

   If the TPA link is not established, [PARTNER NAME] is not able to submit wage reports or make payments on your behalf.

Steps to grant TPA to Colorado Withholding Account

1. Log into or create your CO Revenue Online account.

2. Select Manage My Profile.

3. Select More.

4. In the Access Management section, select Grant Third-Party Access.

5. Enter our TPA username: [ENTER TPA USERNAME].

6. Select the Access level: File & Pay.

7. Select the Periods this login has access to: All Periods.

8. Select Accounts to give access to: check the Withholding box.

9. Select Submit.