(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.
An individual who is entitled to the maximum weekly benefit amount as computed insubsection (1) of this section shall receive a weekly benefit amount of fifty percent of one fiftysecond 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.
Benefit amounts determined under the provisions of this section shall apply only tothose 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.
(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) (I) Notwithstanding subsection (4)(a) of this section, on and after July 14, 2020, and for two calendar years thereafter, 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 fifty percent of the weekly benefit amount, and the weekly benefit amount resulting shall be computed to the next lowest multiple of one dollar.
(II) This subsection (4)(b) is repealed, effective September 1, 2022.
(a) There shall be deducted from the weekly benefit amount child support intercept payments calculated under paragraphs (b) to (h) of this subsection (5).
An individual filing a new claim for unemployment compensation shall, at the timeof 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.
The division shall deduct and withhold from any unemployment compensation payable to an individual that owes child support obligations:
The amount specified by the individual to the division to be deducted and withheldunder this subsection (5), if neither subparagraph (II) of this paragraph (c) nor subparagraph (III) of this paragraph (c) is applicable; or
The amount, if any, determined pursuant to an agreement submitted to the divisionunder 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
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.
Any amount deducted and withheld under paragraph (c) of this subsection (5) shallbe paid by the division to the appropriate state or local child support enforcement agency.
Any amount deducted and withheld under paragraph (c) of this subsection (5) shallbe 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.
For the purposes of this subsection (5), "unemployment compensation" means anycompensation 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.
This subsection (5) applies only if appropriate arrangements have been made forreimbursement 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.
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".
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).
(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:
The amount specified by the individual to the division to be deducted and withheldunder this subsection (6);
The amount, if any, determined pursuant to an agreement submitted to the divisionunder section 13(c)(3)(A) of the federal "Food Stamp Act", as amended, by the state food stamp agency; or
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.
Any amount deducted and withheld under paragraph (b) of this subsection (6) shallbe paid by the division to the appropriate state food stamp agency.
Any amount deducted and withheld under paragraph (b) of this subsection (6) shallfor 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.
This subsection (6) applies only if appropriate arrangements have been made forreimbursement 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.
For the purposes of this subsection (6):
"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.
"Uncollected overissuance" has the meaning provided for the term in section 13(c)(1) of the federal "Food Stamp Act", as amended.
"Unemployment compensation" has the meaning provided for the term in paragraph(f) of subsection (5) of this section.
(a) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised that:
Unemployment compensation is subject to federal and state income tax;
Requirements exist pertaining to estimated tax payments;
The individual may elect to have federal income tax deducted and withheld fromthe individual's payment of unemployment compensation at the rate specified in the federal internal revenue code;
The individual may elect to have Colorado state income tax deducted and withheldfrom the individual's payment of unemployment compensation at the rate of four percent; and
The individual shall be permitted to change a previously elected withholding statusno more than one time during each "benefit year" as that term is defined by section 8-70-111 (1).
Amounts deducted and withheld from unemployment compensation for income taxpurposes shall remain in the unemployment compensation fund, created pursuant to section 877-101, until transferred to the federal or state taxing authority as a payment of income tax.
The director of the division shall follow all procedures specified by the United Statesdepartment of labor and the federal internal revenue service pertaining to the deducting and withholding of income tax.
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.
As used in this section:
"Election judge" has the same meaning as in section 1-6-101 (1).
"Wages" does not include payment made to an election judge for services; exceptthat "wages" includes payment made to an election judge if the payment exceeds the maximum amount permissible pursuant to federal law.
Source: L. 36, 3rd Ex. Sess.: p. 14, § 3. L. 37: p. 1250, § 1. CSA: C. 167A, § 3. L. 39:
p. 568, § 1. L. 41: p. 762, § 3. L. 47: p. 885, § 1. L. 49: p. 720, § 1. L. 53: p. 628, §§ 1, 2. CRS 53: § 82-4-2. L. 57: p. 516, §§ 2, 3. L. 59: pp. 560, 564, §§ 1, 6. L. 63: pp. 666, 683, §§ 1, 11. C.R.S. 1963: § 82-4-2. L. 69: pp. 669, 682, §§ 4, 1. L. 73: p. 958, § 4. L. 79: (1) amended, p. 345, § 5, effective July 1; (2) amended, p. 345, § 5, effective September 30. L. 82: (5) added, p. 235, § 1, effective July 1. L. 83: (4) amended, p. 435, 2042, § 3, effective October 1; (1) and (2) amended, p. 2042, § 5, effective January 1, 1984. L. 85: (5)(c)(III) amended, p. 587, § 1, effective July 1. L. 86: (2) amended, p. 542, § 3, effective July 1. L. 87: (4) amended, p. 409, § 3, effective May 16. L. 94: (6) added, p. 2060, § 1, effective July 1. L. 96: (7) added, p. 381, § 5, effective January 1, 1997. L. 98: (4) amended, p. 88, § 1, effective March 23. L. 2009: (1) amended, (SB 09-247), ch. 405, p. 2228, § 2, effective July 1. L. 2020: (4) amended and (8) added, (SB 20-207), ch. 296, p. 1470, § 2, effective July 14.
Editor's note: Section 462 of the "Social Security Act", referenced in subsection
(5)(c)(III), was repealed in 1996. For the current definition of "legal process" in such act, see 42 U.S.C. § 659 (i)(5).
Cross references: (1) For section 454 of the "Social Security Act", see 42 U.S.C. § 654; for part D of Title IV of the act, see 42 U.S.C. § 651 et seq.
(2) For section 13 of the "Food Stamp Act", see 7 U.S.C. § 2022; for section 3 of the act, see 7 U.S.C. § 2012.