Colorado

$15.16 / hour

"2026 Minimum Wage: $15.16 / Hour; $12.14 / Hour for tipped employees" (CDLE, Wage and Hour Laws page).

Effective

2026-01-01

Checked

2026-08-09

1.5%

Covered Colorado employees must receive one and one-half times the regular rate for work over 40 hours in a workweek, over 12 hours in a workday, or over 12 consecutive hours, whichever calculation produces more wages.

Checked

2026-08-10

In Colorado, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective

2024-03-11

Checked

2026-08-09

Wages are due for regular pay periods of no greater duration than one month and on regular paydays no later than ten days after the close of each pay period, unless employer and employee mutually agree to an alternative lawful period.

Checked

2026-08-10

When an employer terminates employment, earned, vested, determinable and payable wages or compensation are due immediately, subject to statutory timing exceptions when the employer's accounting unit is not operational.

Checked

2026-08-10

Each pay period an employer must provide an itemized earnings statement showing employee and employer names, total hours worked, regular rates of pay, gross wages earned, withholdings and deductions, net wages paid, and inclusive pay-period dates.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general payroll deductions requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general payment methods requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Employees are entitled to an uninterrupted, duty-free meal period of at least 30 minutes when a shift exceeds five consecutive hours, and employers must authorize a paid 10-minute rest period for each four hours worked or major fraction thereof.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general commissions requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general bonuses requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1%

Colorado employers must provide at least one hour of accrued paid sick leave for every 30 hours worked, up to 48 hours per year.

Checked

2026-08-10

0.88%

The premiums are set to 0.88% of the employee’s wage, with 0.44% paid by the employer and 0.44% paid by the employee. Businesses with nine or fewer employees should submit wage reports and send in 0.44% of their employees wages each quarter. All businesses with at least one qualified employee are required to register with the FAMLI Division in My FAMLI+ Employer (Colorado FAMLI Division, Employers).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general other statutory leaves requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer making payment of Colorado wages is required to withhold Colorado income tax from those wages.

Checked

2026-08-10

Colorado Form DR 0004 is optional for employees. If an employee submits a completed and signed DR 0004, the employer must use its values; otherwise Colorado withholding is calculated from IRS Form W-4 using the DR 1098 defaults.

Checked

2026-08-10

Compensation subject to Colorado wage withholding includes salaries, wages, tips, bonuses, certain noncash fringe benefits and sick pay; overtime compensation is also subject to Colorado withholding even when exempt from federal withholding.

Checked

2026-08-10

Colorado wage withholding generally applies to compensation paid to a Colorado resident and to a nonresident who performed work in Colorado; wages for services both inside and outside Colorado require allocation under the withholding guide.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1.53% · wage base $30,600

Taxable wage base: $30,600 per employee per year. Experience-rated employer rates: 0.56% to 7.34%. New employer rate: 1.53%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

If you have one or more employees working for you in Colorado, you must have workers’ compensation insurance and maintain it at all times. This applies to all employers, regardless of whether the employees are part-time, full-time, or family members. Workers’ compensation insurance coverage is paid by the employer. You cannot deduct any portion of the insurance premium from an employee’s wages (Colorado Department of Labor and Employment, Workers’ Compensation Insurance Requirements).

Checked

2026-08-10

Colorado withholding returns and remittances are quarterly for annual withholding below $7,000, monthly for at least $7,000 but not more than $50,000, and weekly for $50,000 or more.

Checked

2026-08-10

After withholding Colorado income taxes under the employer withholding tables, an employer uses Form DR 1094 to report the total tax collected for the filing period.

Checked

2026-08-10

Every employer subject to Colorado wage withholding must provide each employee and the Department a Form W-2 reporting Colorado wages and withholding by January 31 of the following year.

Checked

2026-08-10

New-hire reporting must take place within 20 calendar days after the date of hire or by the first regularly scheduled payroll following the date of hire if such payroll is after the expiration of the 20-day period (Colorado Department of Labor and Employment, New Employer Checklist).

Checked

2026-08-10

25%

In Colorado, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

Colorado prohibits paying an employee less than an employee of a different sex for substantially similar work unless the employer proves the entire difference is based on reasonably applied statutory factors and not prior wage history.

Effective

2021-01-01

Checked

2026-08-10

Colorado employers must include compensation, benefits and application deadlines in job postings, notify employees of covered job opportunities and hiring decisions, and keep job description and wage rate records.

Checked

2026-08-10

An employer may not seek a prospective employee's prior pay rates or set pay based on prior pay rates, and may not discriminate or retaliate against a prospective employee for declining to disclose pay history.

Effective

2021-01-01

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general wage theft & notices requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer subject to the COMPS Order must display the current-year COMPS poster in an area frequented by employees where it can be easily read during the workday, or provide a copy to each employee when physical posting is impractical.

Checked

2026-08-10

In Colorado, the governing rule for child labor is federal: The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer required to withhold Colorado income tax must apply for and maintain an active Colorado wage withholding account, online through MyBizColorado or by submitting Form CR 0100.

Checked

2026-08-10

An employer must retain required payroll records for at least three years after wages or compensation were due and, if longer, for the duration of any pending wage claim relating to the employee.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general penalties & interest requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in Colorado, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Colorado's official publisher, linked here, is where to confirm.

Checked

2026-08-16