7 Colo. Code Regs. § 1101-2-16.2

Current through Register Vol. 47, No. 24, December 25, 2024

Section 7 CCR 1101-2-16.2 - EMPLOYEE-LEASING COMPANY STATUS

16.2.1Statutory Reference:8-70-114

16.2.2Employee-Leasing Company Reporting Election. At the time of application for certification, an employee-leasing company shall elect to report and pay unemployment insurance taxes under its own account or under the respective work-site employer's account.

16.2.3Effect of Agency Relationship Upon Status as Employee Leasing Company. - If an entity, or any portion of its business, meets the requirements under section 8-70-114(2) C.R.S., that entity shall be determined to be an employee leasing company and not an agent, for the purposes of section 8-70-114 C.R.S.

7 CCR 1101-2-16.2

37 CR 13, July 10, 2014, effective 8/1/2014

39 CR 08, April 25, 2016, effective 5/15/2016

39 CR 22, November 25, 2016, effective 12/15/2016

40 CR 11, June 10, 2017, effective 7/1/2017

40 CR 23, December 10, 2017, effective 12/30/2017

41 CR 08, April 25, 2018, effective 6/3/2018

41 CR 16, August 25, 2018, effective 9/14/2018

42 CR 06, March 25, 2019, effective 4/15/2019

43 CR 08, April 25, 2020, effective 3/20/2020

43 CR 06, March 25, 2020, effective 4/14/2020

43 CR 19, October 10, 2020, effective 10/30/2020