§ 8-70-141 — Wages - definition

Colorado § 8-70-141

• Jurisdiction: Colorado
• Title 08: Labor and
• Art.: Definitions - General Provisions

Text

(1) Wages means:

(a) All remuneration for personal services, including the cash value of all
remuneration paid in any medium other than cash, other than remuneration paid in
other than cash to an agricultural worker or a domestic worker. When an employing
unit during a calendar year acquires the experience of an employer as provided in
section 8-76-104 and if, immediately after such acquisition, the successor employer
continues to employ an individual who immediately prior to the acquisition was an
employee of the predecessor, any remuneration previously paid to the individual by
the predecessor shall be considered as having been paid by the successor.

(b) (I) Repealed.

(II) Any amount treated as an employer contribution under 26 U.S.C. sec. 414
(h)(2); and

(III) Any employer contribution under a nonqualified deferred compensation
plan. For the purposes of this subparagraph (III), nonqualified deferred
compensation plan means any plan or other arrangement for deferral of
compensation other than a plan described in section 8-70-142 (1)(c). Any amount
deferred under a nonqualified deferred compensation plan shall be taken into
account for the purposes of this paragraph (b) as of the date that the services are
performed or the date that there is no substantial risk of forfeiture of the rights to
such amount, whichever date is later, and shall not thereafter be treated as
wages for the purposes of this section.

(IV) Any payment included in the definition of wages in the Federal
Unemployment Tax Act.

(c) Tips which are received while performing services that constitute
employment and which are made known to the employer through a written
statement furnished to him by the employee; and

(d) (I) With respect to weeks of unemployment beginning on or after January
1, 1978, wages for insured work paid for previously uncovered services. For the
purposes of this paragraph (d), previously uncovered services means services
which were not employment as defined in sections 8-70-126 to 8-70-140.8 and
were not services covered pursuant to section 8-76-107 at any time during the one-year period ending December 31, 1975, and:

(A) Which are agricultural labor as defined in section 8-70-103 or domestic
service as defined in section 8-70-121; or

(B) Which are services performed by an employee of this state or a political
subdivision thereof, as provided for in section 8-70-119, or by an employee of a
nonprofit educational institution which is not an institution of higher education, as
provided for in section 8-70-103 (15).

(II) Previously uncovered services shall not apply to services to the extent
that assistance under Title II of the Emergency Jobs and Unemployment
Assistance Act of 1974 was paid on the basis of such services.

Legislative History

Source: L. 90: Entire section added, p. 599, � 3, effective April 3. L. 96: IP(1)(d)(I) amended, p. 381, � 3, effective April 17. L. 2006: (1)(b)(I) and IP(1)(d)(I) amended, p. 1517, � 87, effective June 1. L. 2016: (1)(b)(I) repealed, (SB 16-189), ch. 210, p. 755, � 10, effective June 6.