Colorado Compliance and Regulatory Resources

Paychex aims to simplify Colorado compliance with resources like automated compliance notifications and an enhanced HR library. Uncover state requirements such as workplace retirement programs, tax rates and limits, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

4.40%

2025 CO Withholding Tables

State Unemployment Taxable Wage Base Limit

$30,600

State Unemployment Rate Range for Employers

0.72% to 10.85% - rates include surcharges

State Unemployment New Employer Rate

Non-Construction: 1.70%; Construction 1.70% (NAICS code 236); 4.76% (NAICS code 237), 1.70% (NAICS code 238)

State Hourly Minimum Wage

$15.16 (special rules apply; refer to state laws)

State Minimum Wage for Tipped Employees

$12.14 (special rules apply; refer to state laws)

Local Jurisdiction(s)

Boulder (City)

$16.82
$13.80 for tipped employees

Boulder (County)

$16.82
$13.80 for tipped employees

Denver

$19.29
$16.27 for tipped employees

Edgewater

$18.17
$15.15 for tipped employees

CO wage and hour information

Paid Family Leave

Employers with one or more employees working in the state can offer the state-run Colorado Family and Medical Leave Insurance (FAMLI) program or choose to opt out and purchase a private plan.

Employers and employees fund the state-run program with each paying half the premium. Employers may choose to pay the full amount. Employers with less than 10 employees are not required to pay the employer share of the premium.
Employers must provide 12 weeks of paid leave and potentially more for eligible employees with a qualifying experience.

Employers can opt out by applying to the FAMLI Division of the Colorado Department of Labor and Employment.
A private plan must provide equal or greater benefits and protections than the state-run plan.

Read about CO Family and Medical Leave Insurance

State Tax ID Registration

Note: One application will complete registration requirements for PFML, Withholding, and SUI tax account.

Colorado PFML

Registration instructions for Colorado PFML.
- After completing the registration, a temporary copy of the license might be available to download from your dashboard.
- CO FAMLI account number format: XXXXXXXXXX (10 digits)

Colorado Withholding

Registration instructions for CO Withholding.
- After completing registration, a temporary copy of the license might be available to download from your dashboard.
- CO Withholding account number format: XXXXXXXX (8 digits)

Colorado SUI

Registration instructions for Colorado SUI and assigning a Third Party Administrator (TPA).
- After completing the registration, a temporary copy of the license might be available to download from your dashboard.
- CO SUI account number format: 0XXXXXXX (8 digits)

Entering your account numbers in Paychex Flex: Enter your account numbers in your Paychex Flex^® and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.

Pay Transparency

In effect since Jan. 1, 2021, employers within the state with at least one employee, regardless of their physical location, must comply with the Colorado pay transparency law.

Must disclose compensation or ranges of compensation (hourly or salary) for all positions in Colorado and those that can be performed remotely from within the state. Additional information also must be disclosed.
Pay ranges (either rate or range of compensation), a description of bonuses, commissions, and benefits (e.g., health care, retirement, PTO) must be included in any job postings.

There is an exception. Promotion posting requirements do not apply to employees outside Colorado nor do compensation posting requirements for jobs performed entirely outside Colorado and for postings entirely outside Colorado.

Records (job descriptions, wage history) must be kept for each employee for the duration of employment plus two years.

For more information

State-Facilitated Retirement Programs

Secure Savings

Visit our retirement hub to learn more.

Workplace Safety

OSHA

Colorado is a federal OSHA state jurisdiction which covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA.