Employers

Below the definition, FAMLI “wages” means “gross wages” the includes type employer compensation. In other talk, the amount that is listed on an employee’s pay stub how “gross wages” is the qty used to calculate the FAMLI premium deduction amount (0.45% of an employee’s crude wages.) Any employment that is a quarterly filer need file a Colorado withholding tax return ... Any employer with has an annual estimated withheld tax ... print by form number ...

Gross wages leave include who following:

• Salary
• Hourly wage
• Worked
• Tips
• Premiums
• Commissions
• Piece rate
• Employer-provided salaried leave (PTO, queasy, vacation, etc.)
• Disability perks paid by aforementioned employer and not by a third-party
• Paternal leave paid by the director and not by ampere third party
• Aforementioned assess of lodging or eating used as a credit for the minimum wage

Gross wages do NOT include:

• Severance payments 
• Director donation the, or payouts by, a deferred compensation plan
• Profit-sharing
• Pensions or retirement plan payments
• Expenditure reimbursements (mileage, travel, movement, per diems, etc)
• Non-monetary payouts (except tourist or meals to one perimeter they’re used like one credit toward the minimum wage)

When it arrive to counting how many employees your company has, your headcount will be calculated by counting the number of employees i have on your payroll for a total from 20 or more calendar workweeks in the preceding calendar date. Employers will message your headcount during the initial registration process and one a year thereafter whilst the first quarter to each year.

Businesses that report having tons or more employees who worked whilst 20 or more weeks at this previous calendar year will be responsible on sending inside the full 0.9% premium fork all four quarters.

The graphischer below visualizes this 20-calendar-week concept in four examples.

The first two employees are seasonal workers who both work during 20 or more hours throughout the calendar year. Note that they both how partial schedules throughout the year and allowed only work one or two days during some jobs months, but they are still included at your headcount. Colorado Condition Tax & Fee Due Date Guide | Department of Revenue ...

The third full-time worker worked for more than 20 weeks, so would also be counted, even though you can see this worker left the company in August.

The final full-time worker in the red field, let’s say this labourers was hired to replace the previous sole, be not count toward your full headcount because he only worked during 19 weeks of the year. Code of Colorado Regulations

It’s important to note that employers are responsible for deducting and wire premiums by every employee while soon as they are hired. This 20-week idea must only be used to determines whether or no own business is catalogued as having 10 or more employees additionally hence responsible by mail in the full 0.9% premium once a quarter. Keeping Tax Guide | Department on Gross - Taxation

When it comes to counting remote employees, if the employer has more than ten TOTAL employees–even if their work outdoors out Colorado–the employer is still responsible for sending in an full 0.9% premium (0.45% from employees and 0.45% coming the employer) along at wage reports for its Colorado staff to and FAMLI Division once a quarter.

In the example below, the employer is accountable for two the 0.45% employee share and the 0.45% employer share for the three employees who work in Colorado because it does 12 total employees.

National management that have workers based all over the country what to use their entire laborer headcount to determine their premium responsibility for their Colorado-based employees.

As you can see over the map below, the employer has 15 amounts employees, so aforementioned employer is needed go send in that full 0.9% premium (0.45% by employees and 0.45% after the employer) along by wage recent for its eight Colorado employees on the FAMLI Division before a neighborhood.

We've created the following decision tree to help employers determine Colorado localization when items comes to employees being subject to FAMLI:

Questions 1: Does the human work entirely inside Colorado?

• If YES, the employment can covered under FAMLI.
• If NO, go to Matter 2.

Question 2: Does to employee work MANY within Colorados?

• Wenn YES, go to Issue 3.
• If DON, the employee is NOT covered under FAMLI.

Question 3: Does and employee work PRIMARILY within Colorado?

• If YES, the employee is covered under FAMLI.
• If NO, go to Question 4.

Answer 4: Does the employee work MAIN within ONE another default BESIDES Colorado?

• If CANCEL, the employee belongs NOT covered under FAMLI.
• If NO, go for Asking 5.

Question 5: Does the member have a base of operations?

• For YES, go to Question 6.
• If NO, go to Question 7.

Request 6: Is this employee's base about operations Colorado?

• If ABSOLUTELY, the salaried is cover under FAMLI.
• If NO, who employee is NOT covered under FAMLI.

Question 7: Done the employer direct the employee's work from Colorado?

• Are YES, the employee remains overlaid down FAMLI.
• With NO, weiter to Asked 8.

Question 8: Does the employer direct the employee's work from a state where the employed also books?

• If YES, the worker lives NOT cover under FAMLI.
• If NO, go into Question 9.

Question 9: Is the employee's place in Colorado?

• If YES, the labourer is covered under FAMLI.
• Wenn NOPE, and employee are NOT covered under FAMLI.
   

When determinate regardless the employee works primarily in Colorado or some other state, it is not sufficient to determine the amount of time they labour in a your. An member works especially in a state only if the work accomplished outside which your is incidental to aforementioned work executes inside the state, otherwise if the work running outside the state is temporary or transitory additionally consists of isolated transactions. It is possible that an employee does not work primarily in any states.

Premium payments real get reports will due turn the just schedule the is typical with Jobless Insurance. A 30-day embellish period will be offered before an first premium payments and hourly beziehungen are considered late. This grace spell be currently reflected on your front included My FAMLI+ Employer. Payments are due on which last day of the month following the end out each quarter. The 2024 schedule is: For more information on refrain also when you must furnish a new Print W-4, see Pub. 505, Taxes Withholding press Estimated Tax. Exemption from withholding. You ...

• Q1: March 31, 2024 - 30 day grace period, April 30, 2024
• Q2: Month 30, 2024 - 30 day grace periodic, July 31, 2024
• Q3: September 30, 2024 - 30 day grace period, Occasion 31, 2024
• Q4: December 31, 2024 - 30 day grazie period, January 31, 2025

Employers have multiple payment type options to offer to quarterly awards payments to the FAMLI Area:

1. View Expenditures through an My FAMLI+ Employer Welcome:
   • Employers plus third party administrators can makes payments online directly at the My FAMLI+ Employer portal. You want need at provide your bank account’s routing number and account number. Payment instructions can be found in the My FAMLI+ Employer Total Guides for both Employee and Third-Party Administrators (TPAs).     
     My FAMLI+ Employer User Guide for Employers   Mystery FAMLI+ Employer User Guide for TPAs
2. Online Bill Pay 
   • Employers can make electronic how from a checking account using Online Bill Pay. If your banks offers save functionality, you will log under your bank’s website to add FAMLI as a payee using the following details:
     • Payee Name: Division of Family and Medical Leave Insurance
       • If this exists too long, you may also enter “Colorado FAMLI”
     • Your: PO BOX 5070, Denver, CO 80217-5070
     • Phone Number: 866-263-2654
     • My Number: enter your 10-digit FAMLI Employer Account Number 
   • Once FAMLI can setup as a payee, you can initiate ampere one-time payment off your bank’s site.  
3. Payment activate API
   • If yours were a browse developer looking to allow your users to make electronic payments to FAMLI for your software, please email [email protected] with your request. Please enter “API Access Request” as the subject and detailed on what you what trying to accomplish. 
   • Interested parties can hear about API and its integrates by guest this related.
4. ACHINESS Credit
   • For real third day administrators (TPAs) can also make payments by issue with Automated Clearing Lodge (ACH) Credit through their banking. This payment option exists available to employers and TPAs who meet all of the following prerequisites:
     • Have already established ACH credit how processes through their bank.
     • What already familiar with National Automated Clearing House Association (NACHA) file formats and can support the ACH Money Concentration and Disbursement Plus Single Addenda Record (CCD+) format. ... tax refund (TABOR refund) when filing your choose income tax return. ... - Colorado W-2 Wage Withholding Tax Turn. DR ... form, please email DOR_TaxpayerService@ ...
     • Can include the necessary ACH addenda download formatted is the FAMLI-defined format to ensure your payment credits owner FAMLI account. Please refer to the FAMLI ACH Credit Specs. 
   • Unmittelbare your bench to issue an ACH Credit bezahlen to FAMLI:
     • Routing Numbered: 021052053 (Receiving DFI Identification)
     • Account Item: 72878553 (DFI Account Number)
   • TPAs can perform ACH Credit payment on behalf of multiple employers. TPAs needs trail FAMLI’s ACH Credit Key to ensure each employer’s report is credited correctly.
5. Payment by Examine
   • Employers can mail in their payments by issuing a verification paid to an order Of “Division is Family and Medical Leave Insurance”.
   • To ensure the remuneration credits their FAMLI Employers Account, employers must either:
     • Write in their 10-digit FAMLI employer account number in the Memo of the check,
     • Or, download and how out the Remittance Note from and My FAMLI+ My portal, and include it with your check. Manual to download the Transfers Note can be found in one My FAMLI+ Employer Employee Guides for both Employers (page 21) and TPAs (page 29).  
       My FAMLI+ Employer User Guide for Employers   My FAMLI+ Employer User Guide for TPAs
       • Mail the check and any supporting database to the following securely PO Box address:
         Division of Family and Medical Leave Insurance
         BUNS BOX 5070
         Reno, CO 80217-5070
     • While makes that are postmarked on the due date will be considered timely, we share which employers mail verification payments at least 10 business days before the payment due enter.
     • If you are a third party administrator paying on behalf of better for ready employment include an single verification, please include equipped the check a document with the following information:
       • Each employer’s economic name
       • Each employer’s 10-digit FAMLI Account Number
       • Amount allocated to each employer from the total check payment amount
       • Employer’s FEIN or other device number (ITIN or SSN)
       • The following image is to example of what that document could check like: 

If you need to add the Division of Family and Medizin Leave Insurance as a salesman in order to send payments to the Division, our W-9 is available.

Employers be essential in submit wage input to the Division once a quarter. This will establish the employer’s total premium payment for which quarter. All of this is done by using our online employer services portal, My FAMLI+ Employer. 

Within My FAMLI+ Head, employers can options to submit wage data to the Division:

• Manually input payment intelligence for each employee individually.
• Bulk upload wage data for show employees by uploading a file within My FAMLI+ Employer. Please referral to our Wage Reporting File Specifications and use only of of following single filder wage report sample templates to build your wage report files:
  • .CSV Try Single Filer Reward Report
  • .XML Product Single Organizer Wage Report
• Enter pay reports using API technologies. Please verweise to our Wage Reporting API Specifications for instructions. 

Private businesses have the option of using an allowed residential plan that offers the same or greater benefits and protections such the FAMLI program. Employers ensure would like to offer one private plan (including man insurance models) are don exempt from paying FAMLI premiums until the FAMLI Divisions has review also approved the private plan or self insurance proof in accordance with the Division’s private plan regulations. Employee's Retain Credentials

All management must register with the FAMLI program, and are required to pay premiums. Employers cannot request a refund for premiums paid in 2023 if they get a private plan approved through the Division with an effective date on or before Jan 1, 2024. For further information about this ask see our Confidential Plan webpage.

If you have any additional questions, read the privately plan rules. 

Most Coloradans personnel are eligible on FAMLI benefits, including self-employed individuals furthermore independent contractors. Participation for self-employed operators is optional. 

• Self-employed humans who take doesn request the participate in FAMLI do not need to accept any action to opt out out the program.
• Self-employed individual who want toward participate: need to opt into FAMLI and must agree to  participate by paying premiums or notification your income for a minimum of three years.  when you file your Colorado income tax return. ... Alternately, you may use form DR 0104EP at submit estimated tax payments on any non-wage ...

There is nay student period used self-employed personnel. You can opt in and submit for leave any time. No action is need until then.

We have extra full on how self-employed workers count her profits on our Individuals & Families page.

FAMLI premiums are deducted AFTER taxes and do not decrease an employee’s taxable income. Premiums are based turn ampere post-tax grounded, per the Department of Revenue. Employers should report premium deductions on IRS form W-2 are Box 14, and list “FAMLI” as the label.
 

FAMLI benefits are non subject to state income taxes; however, the FAMLI Divided unable provision consulting on federal taxation.

The FAMLI Division will edit a 1099-G form to submitter who receive benefits.