Colorado Statutes
§ 8-70-128 — Employment does not include - employer's trade or business
(1)Employment does not include casual labor not in the course of the employer's
trade or business performed in any calendar quarter by an employee, unless the
cash remuneration paid for the service is fifty dollars or more and unless the service
is performed by an individual who is regularly employed by the employer to perform
such service. For purposes of this section, an individual is deemed to be regularly
employed during a calendar quarter only if:
(a)On at least twenty-four days during such calendar quarter, the individual
performs services for the employer which are not in the course of the employer's
trade or business; or
(b)On at least twenty-four days during the previous calendar quarter, the
individual performed services for the employer which were not in the cours
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Colorado § 8-70-128 (Employment does not include - employer's trade or business) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: L. 90: Entire section added, p. 595, � 3, effective April 3.
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