(1)
(a) Except as otherwise provided in section 8-73-104 or subsection (2) of this
section, each eligible individual who is totally unemployed in any week shall be
paid, with respect to such week, benefits at the rate of sixty percent of one-twenty-sixth of the wages paid for insured work during the two consecutive quarters of the
individual's base period in which such total wages were highest, computed to the
next lower multiple of one dollar but not more than one-half of the average weekly
earnings in all covered industries in Colorado according to the records of the
division, as computed by the division in June for the ensuing twelve months
beginning July 1, on the basis of the most recent available figures, and not less than
twenty-five dollars.
(b) (I) If an individual does not have sufficient qualifying weeks or wages in
the base period to qualify for unemployment insurance benefits, the individual shall
have the option of designating that the base period shall be the alternative base
period.
(II) If information regarding weeks and wages for the calendar quarter
immediately preceding the first day of the benefit year is not available from the
regular quarterly reports of wage information, and the division is not able to obtain
the information using other means pursuant to state or federal law, the division may
base the determination of eligibility for unemployment insurance benefits on the
affidavit of the unemployed individual with respect to weeks and wages for that
calendar quarter. The individual shall furnish payroll documentation, if available, in
support of the affidavit. The division shall verify the employee's wage information. A
determination of unemployment insurance benefits based on an alternative base
period shall be adjusted when the quarterly report of wage information from the
employer is received, if that information causes a change in the determination.
(2) An individual who is entitled to the maximum weekly benefit amount as
computed in subsection (1) of this section shall receive a weekly benefit amount of
fifty percent of one fifty-second of his total wages paid for insured work during his
base period, computed to the next lower multiple of one dollar, but not to exceed
fifty-five percent of the average weekly earnings in all covered industries in
Colorado; except that the maximum weekly benefit amount in effect on July 1, 1985,
as computed pursuant to this subsection (2), shall remain in effect until such
maximum weekly benefit amount is equal to or less than fifty-five percent of the
average weekly earnings in all covered industries in Colorado. In no case shall an
individual receive a weekly benefit amount computed in accordance with this
subsection (2) unless it is greater than the weekly benefit amount yielded by
computation in accordance with subsection (1) of this section.
(3) Benefit amounts determined under the provisions of this section shall
apply only to those individuals whose benefit years begin subsequent to the
effective date of each newly computed maximum benefit amount. No
redetermination of benefit amounts already established shall be required by the
computation of new maximum benefit amounts.
(4) (a) There shall be deducted from the weekly benefit amount that part of
wages payable to an individual with respect to a week that is in excess of twenty-five percent of the weekly benefit amount, and the weekly benefit amount resulting
shall be computed to the next lower multiple of one dollar.
(b) Repealed.
(5) (a) There shall be deducted from the weekly benefit amount child support
intercept payments calculated under paragraphs (b) to (h) of this subsection (5).
(b) An individual filing a new claim for unemployment compensation shall, at
the time of filing such claim, disclose whether or not the individual owes child
support obligations. If any such individual discloses that he owes child support
obligations and is determined to be eligible for unemployment compensation, the
division shall notify the state or local child support enforcement agency enforcing
such obligation that the individual has been determined to be eligible for
unemployment compensation.
(c) The division shall deduct and withhold from any unemployment
compensation payable to an individual that owes child support obligations:
(I) The amount specified by the individual to the division to be deducted and
withheld under this subsection (5), if neither subparagraph (II) of this paragraph (c)
nor subparagraph (III) of this paragraph (c) is applicable; or
(II) The amount, if any, determined pursuant to an agreement submitted to
the division under section 454(20)(B)(i) of the Social Security Act, as amended, by
the state or local child support enforcement agency, unless subparagraph (III) of
this paragraph (c) is applicable; or
(III) Any amount otherwise required to be so deducted and withheld from
such unemployment compensation pursuant to legal process, as that term is
defined in section 462(e) of the Social Security Act, as amended, transmitted to
the division.
(d) Any amount deducted and withheld under paragraph (c) of this
subsection (5) shall be paid by the division to the appropriate state or local child
support enforcement agency.
(e) Any amount deducted and withheld under paragraph (c) of this
subsection (5) shall be treated as if it were paid to the individual as unemployment
compensation and as if it were paid by such individual to the state or local child
support enforcement agency in satisfaction of the individual's child support
obligations.
(f) For the purposes of this subsection (5), unemployment compensation
means any compensation payable under articles 70 to 82 of this title, including
amounts payable by the division pursuant to an agreement under any federal law
providing for compensation, assistance, or allowances with respect to
unemployment.
(g) This subsection (5) applies only if appropriate arrangements have been
made for reimbursement by the state or local child support enforcement agency for
the administrative costs incurred by the division under this section which are
attributable to child support obligations being enforced by the state or local child
support enforcement agency.
(h) As used in this subsection (5), child support obligations includes only
those obligations which are being enforced pursuant to a plan described in section
454 of the Social Security Act, as amended, which has been approved by the
secretary of health and human services under part D of Title IV of the Social
Security Act.
(i) As used in this subsection (5), state or local child support enforcement
agency means any agency of a state or a political subdivision operating pursuant
to a plan described in paragraph (h) of this subsection (5).
(6) (a) There shall be deducted from the weekly benefit amount any
uncollected overissuance of food stamp coupons calculated under paragraphs (b)
to (f) of this subsection (6).
(b) The division shall deduct and withhold from any unemployment
compensation payable to an individual that owes an uncollected overissuance of
food stamp coupons:
(I) The amount specified by the individual to the division to be deducted and
withheld under this subsection (6);
(II) The amount, if any, determined pursuant to an agreement submitted to
the division under section 13(c)(3)(A) of the federal Food Stamp Act, as amended,
by the state food stamp agency; or
(III) Any amount otherwise required to be deducted and withheld from such
unemployment compensation pursuant to section 13(c)(3)(B) of the federal Food
Stamp Act, as amended.
(c) Any amount deducted and withheld under paragraph (b) of this
subsection (6) shall be paid by the division to the appropriate state food stamp
agency.
(d) Any amount deducted and withheld under paragraph (b) of this
subsection (6) shall for all purposes be treated as if it were paid to the individual as
unemployment compensation and then paid by such individual to the state food
stamp agency to which the uncollected overissuance of food stamp coupons is
owed as repayment for the overissuance.
(e) This subsection (6) applies only if appropriate arrangements have been
made for reimbursement by the state food stamp agency for the administrative
costs incurred by the division under this section that are attributable to repayment
of uncollected overissuances of food stamp coupons owed to the state food stamp
agency.
(f) For the purposes of this subsection (6):
(I) State food stamp agency means any agency described in section 3(n)(1)
of the federal Food Stamp Act, as amended, that administers the food stamp
program established under such federal act within this state.
(II) Uncollected overissuance has the meaning provided for the term in
section 13(c)(1) of the federal Food Stamp Act, as amended.
(III) Unemployment compensation has the meaning provided for the term in
paragraph (f) of subsection (5) of this section.
(7) (a) An individual filing a new claim for unemployment compensation shall,
at the time of filing such claim, be advised that:
(I) Unemployment compensation is subject to federal and state income tax;
(II) Requirements exist pertaining to estimated tax payments;
(III) The individual may elect to have federal income tax deducted and
withheld from the individual's payment of unemployment compensation at the rate
specified in the federal internal revenue code;
(IV) The individual may elect to have Colorado state income tax deducted
and withheld from the individual's payment of unemployment compensation at the
rate of four percent; and
(V) The individual shall be permitted to change a previously elected
withholding status no more than one time during each benefit year as that term is
defined by section 8-70-111 (1).
(b) Amounts deducted and withheld from unemployment compensation for
income tax purposes shall remain in the unemployment compensation fund, created
pursuant to section 8-77-101, until transferred to the federal or state taxing
authority as a payment of income tax.
(c) The director of the division shall follow all procedures specified by the
United States department of labor and the federal internal revenue service
pertaining to the deducting and withholding of income tax.
(d) Amounts shall be deducted and withheld under the provisions of this
subsection (7) for income tax purposes only after amounts are deducted and
withheld for any overpayments, child support obligations, food stamp
overissuances, or any other amounts required to be deducted and withheld under
articles 70 to 82 of this title.
(8) As used in this section:
(a) Election judge has the same meaning as in section 1-6-100.3 (1).
(b) Wages does not include payment made to an election judge for
services; except that wages includes payment made to an election judge if the
payment exceeds the maximum amount permissible pursuant to federal law.