Sources checked:
Quick answer. Colorado: $30,600 SUTA wage base (2026); 1.53% new employer rate; new hires reported in 20 days; $15.71 minimum wage from January 1; paid sick leave required; meal breaks required; same-day final pay if fired. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Colorado 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
CDLE's MyUI Employer page: create an employer user account to register a new business.
Source: CDLE MyUI Employer: Create an Employer User Account, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check CDLE: UI Premiums and Wages FAQ.
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ConfirmedTaxable wage base for 2026 (the latest published)
$30,600 per employee in 2026.
DOL table, effective January 2026 (Colorado calls it the chargeable wage base).
Source: CDLE: UI Premiums and Wages FAQ, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1.53% for a new employer.
1.53% per the DOL table. CDLE says new employers start at a rate based on their industry.
- Construction: CDLE says construction-related industries may have a different base rate; the amount is on CDLE's introductory rates page, which we didn't open.
Source: CDLE: UI Premiums and Wages FAQ, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Wage reports and premiums are due the last day of the month after the quarter: April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day (CDLE FAQ).
Source: CDLE: UI Premiums and Wages FAQ, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Colorado DOR: Annual Reconciliation, Frequently Asked Questions.
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 calendar days of the hire.
- Who: New hires; a rehire is reported if the returning employee must complete a new W-4 or has been away for 60 consecutive days.
- Independent contractors: yes, report them too. Colorado's child support program says independent contractors should be reported if they provide a Social Security number to the employer.
- How: online. Online at the State Directory of New Hires website; the page lists no fax or mail option.
Source: Official page, checked November 2026 · More: First hire checklist for Colorado
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Not confirmedE-Verify for private employers
Not confirmed — check Colorado Special Provisions (Fiscal Rule 3-3), revised 9/23/2019.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$15.16 an hour.
$15.16 in 2026; tipped cash wage $12.14 (CDLE).
Source: CDLE: Colorado minimum wage will increase to $15.71/hour in 2027, checked November 2026 · More: Colorado minimum wage 2027
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ConfirmedMinimum wage change in 2027
Rises to $15.71 an hour on Friday, January 1, 2027.
CDLE, August 13, 2026: $15.71 per hour in 2027, a 3.6% increase; $12.69 for tipped workers.
Source: CDLE: Colorado minimum wage will increase to $15.71/hour in 2027, checked November 2026 · More: Colorado minimum wage 2027
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ConfirmedTipped employees
Cash wage of at least $12.69 an hour in 2027 ($12.14 in 2026), with tips making up the rest.
Tip credit stays $3.02 ($15.71 minus $12.69).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Colorado minimum wage 2027
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ConfirmedCity and county rates
CDLE: other localities set their own minimum wages by ordinance; Denver's 2027 rate is $19.84. CDLE publishes state and local rates.
Source: Official page, checked November 2026 · More: Colorado minimum wage 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Healthy Families and Workplaces Act (HFWA). Yes: a statewide paid sick leave law covers private employers.
- Accrual: 1 hour of leave for every 30 hours worked, starting on the first day of work.
- Yearly limit: Up to 48 hours of paid leave a year; employers need not allow use of more than 48 hours in one benefit year.
- Small employers: Covers all employers of any employees in the state, regardless of industry or size.
- Carryover: Unused accrued leave, up to 48 hours a benefit year, rolls over to a later year.
- Notice to employees: Employers must give employees individual written notices and also display posters on HFWA rights in a conspicuous and accessible place.
- When it can be used: Employees may use accrued leave as soon as it accrues; no probationary period is allowed.
Source: INFO #6B: Paid Sick Leave under the Healthy Families and Workplaces Act (Colorado Division of Labor Standards and Statistics), checked November 2026 · More: Colorado paid sick leave
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
An uninterrupted, duty-free 30-minute meal period when the shift is longer than 5 consecutive hours, ideally at least an hour after the start and an hour before the end.
when the shift exceeds 5 consecutive hours.
Source: Colorado CDLE: COMPS Order #39, 7 CCR 1103-1, checked November 2026 · More: Colorado meal break laws
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ConfirmedRest breaks for adults
A paid 10-minute rest period for each 4 hours of work or major fraction: one for a shift over 2 hours, two over 6, three over 10, four over 14.
authorize and permit a compensated 10-minute rest period for each 4 hours of work,
Source: Colorado CDLE: COMPS Order #39, 7 CCR 1103-1, checked November 2026 · More: Colorado meal break laws
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Not confirmedBreaks for workers under 18
Not confirmed — check Colorado CDLE: COMPS Order #39, 7 CCR 1103-1.
More: Colorado meal break laws
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every business with employees, whatever the number, including part-time workers and family members.
regardless of the number of employees, whether the employees only work part-time, or if they are members of the same family
- Check a policy: Search Employer Coverage or Rejection of Coverage on the division's site.
Source: Workers' Compensation | Colorado Department of Labor & Employment, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Immediately when the employer ends the employment. If the payroll unit isn't open, within 6 hours of the start of its next regular workday; if payroll is off-site, within 24 hours.
is due and payable immediately
Source: CDLE: Colorado Wage Act, revised January 1, 2025 (for posting), checked November 2026 · More: Colorado final paycheck law
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ConfirmedFinal pay when an employee quits
On the next regular payday.
upon the next regular payday
- Unused vacation: If the employer provides paid vacation, all earned and determinable vacation pay must be paid at separation.
- If it's late: If wages aren't paid within 14 days after a written demand or claim, the employer owes them plus the greater of 2 times the unpaid amount or $1,000; for a willful failure, the greater of 3 times or $3,000.
Source: CDLE: Colorado Wage Act, revised January 1, 2025 (for posting), checked November 2026 · More: Colorado final paycheck law
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ConfirmedFor a laid-off employee: the state's work search rule
CDLE recommends at least 3 to 5 work-search activities a week; another section of the same page recommends at least 5. You report them when you request payment each week.
Source: CDLE: Work search requirements, checked November 2026 · More: Colorado work search rules
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
The Department's annual reconciliation FAQ says to send only 1099 statements that list Colorado withholding.
- W-2s: January 31
- 1099s: January 31
- Annual reconciliation: DR 1093, Annual Transmittal of State W-2 Forms, due January (the Department's page; its video names the January 31 deadline).
- Electronic filing: Paper filing is described as 'not recommended' and is for filers with fewer than 10 employees or payees; everyone else uses Revenue Online.
Source: Colorado DOR: Annual Reconciliation, Frequently Asked Questions, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage rises to $15.71 an hour | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | W-2s and 1099s with Colorado withholding Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check CDLE: UI Premiums and Wages FAQ
- State income tax withholding: check Colorado DOR: Annual Reconciliation, Frequently Asked Questions
- E-Verify for private employers: check Colorado Special Provisions (Fiscal Rule 3-3), revised 9/23/2019
- Breaks for workers under 18: check Colorado CDLE: COMPS Order #39, 7 CCR 1103-1
Colorado kit
Colorado Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Colorado unemployment tax wage base for 2027?
Not confirmed in our data files. Check CDLE: UI Premiums and Wages FAQ (https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq). The latest published base is $30,600 per employee in 2026.
How soon must a Colorado employer report a new hire?
Within 20 calendar days of the hire.
What is the Colorado minimum wage in 2027?
Rises to $15.71 an hour on Friday, January 1, 2027. CDLE, August 13, 2026: $15.71 per hour in 2027, a 3.6% increase; $12.69 for tipped workers.
Does Colorado require paid sick leave?
Healthy Families and Workplaces Act (HFWA). Yes: a statewide paid sick leave law covers private employers. Accrual: 1 hour of leave for every 30 hours worked, starting on the first day of work.
When is a final paycheck due in Colorado?
If the employer ends the job: Immediately when the employer ends the employment. If the payroll unit isn't open, within 6 hours of the start of its next regular workday; if payroll is off-site, within 24 hours. If the employee quits: On the next regular payday.
Does Colorado require state W-2 or 1099 filing?
The Department's annual reconciliation FAQ says to send only 1099 statements that list Colorado withholding. W-2s: January 31 1099s: January 31
Do Colorado employers need workers' comp?
Every business with employees, whatever the number, including part-time workers and family members.
Related: Employer compliance by state · 2027 changes for employers