2023 Colorado Revised Statutes › Title 8 - LABOR AND INDUSTRY (§§ 8-1-101 — 8-88-207) › LABOR III - EMPLOYMENT SECURITY (§§ 8-70-101 — 8-82-105) › Article 70 - DEFINITIONS - GENERAL PROVISIONS (§§ 8-70-101 — 8-70-143) › Section 8-70-141 - Wages - definition

(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Repealed.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.
Amended by 2016 Ch. 210,§ 10, eff. 6/6/2016.
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.