CDLE Compliance Quarterly Live Q&A February 19, 2025.xlsx

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1	CDLE Compliance Quarterly Live Q&A February 19, 2025
2	Question	Answer
3	Wondering as an S corp with only 1 employee (myself) currently if I need to have unemployment insurance and how to 'opt out' or get a waiver! Thank you.	Hello, yes you will need to have an unemployment insurance account. Owners of S-corps are considered employees of the business and the wages are subject to unemployment premiums.
4	Please start putting employer name on all email notices, as TPA's have many employers. Also, please put copies of ALL correspondence into the TPA IN BOX on your website so it can be located. It's been like a treasure hunt!!!	Hi Bookie! I will relay this information back to our product owner team. I believe we are working to make necessary improvements to this process.
5	S corp first time filer. We are late with our filings. Can we request for waiver if penalties will be imposed?	Absolutely. You can fill out a Contact Us under your account in the MyUiEmployer+ system with the request for waiver.
6	Will we receive the slide deck?	Yes, we’ll send out the slides with the recording following the session. It will also be published to our website.
7	Hi Victoria Thanks so much for your response, I was told by someone at the revenue customer service that I could ask for a waiver or something like this. Would you be able to clarify how it works to essentially pay your self unemployment or how you would be come unemployed unless your business went bankrupt? Thanks!	We do not offer waivers as we follow the same rules as the IRS and owners of S-corps are considered employees. Anyone can file a claim for benefits if they lose their job to no fault of their own. Unfortunately, we are not able to state every scenario and each claim is evaluated in it's entirety at the time it is filed.
8	I have an employer account with a 20k balance (which was setup incorrectly in 2023). It's currently being reviewed by Liability Unit since July of 2024...who do I contact to get updates? I continue to get delinquent notices. Doris Banks was assigned to my account but I don't get responses.	Good morning Amanda. I will reach out with contact information for our leadership team.
9	I have an employer account with a 20k balance (which was setup incorrectly in 2023). It's currently being reviewed by Liability Unit since July of 2024...who do I contact to get updates? I continue to get delinquent notices. Doris Banks was assigned to my account but I don't get responses.	A representative with UI's Employer Services will follow up with you.
10	Is the Denver minimum wage for just the city or also the county?	Both
11	Regarding the INFOs, when changes are made to these there's not always notice of what is changed. You can only see the date something was changed. This means that you have to have a printed copy of the previous INFO to compare to and discover what was changed. Some changes are minor, but an employer doesn't have a way to know that if no notice is given of what was changed. Is there a way to have a red line copy or explanation of what was changed at the top of the INFO?	Kate, a fair question. We looked into publishing redlines of INFO updates, but it doesn't really work for a few reasons, including that whenever we update an INFO, enough text is moved, and even substntively unchanged text is line-edited enough, that the whole thing looks like a big redline. You definitely can ask our outreach staff about changes though; they're closely involved in INFO updates.
12	On one of the early slides it showed tip credit of $16.57. How is this different from the rate received of $11.79 per hour for tipped employees. $14.81 is for non-tipped employees	The tip credit is $3.02 everywhere - so that's the maximum that can be subtracted from whatever the applicable minimum wage is, whether Denver's $18.81 ($15.79 w/ the full tip credit), Colorado's $14.81 ($11.79 w/ the full tip credit).
13	FAMLI Question: When reporting quarterly, what is the difference between "Gross Wages" and "Subject Wages"?	The main difference is that there is a cap (same as the social security cap for the year) on what wages are subject to famli premiums. Once the cap is exceeded, famli premiums do not need to be paid on those wages.
14	ty!	live answered
15	Are employers charged for the leave when their employees use the benefits?	They are not. The leave is paid by the FAMLI Division, and employers' premiums are not impacted by their employees' utilization.
16	How do you confirm that the employee headcount task has been completed as a TPA?	You can either ask your client or call our contact center and we can verify whether or not the task has been completed.
17	Back in November 2024, I was not allowed to proceed in my TPA portal UNTIL I completed the 2025 headcounts for my clients. How was that the case if only the employers are able to complete this task?	Hi, Kelly! I wonder if perhaps you are registered as an admin on your client accounts vs the TPA specific profile? If you call our contact center, we can take a look at your connection to the accounts to get an idea of what is happening.
18	Do we need to report employees - we are a school who opted out but allowed employees to opt in.	No, opted-out local governments do not have to report their size.
19	Are employers who utilize a Private Vendor required to enter total employee headcount within the FAMLI portal?	Yes, but not for 2025. This annual task will begin for 2026.
20	for FAMLI - When are you going to make copying a previous quarters informtaion available to employers with over 10 employees?	This is an enhancement item in our backlog. In the meantime, we do offer a bulk filing option for employers with larger amounts of employees.
21	Is the 0.9% for patments still the same for opted out goverments?	No, it's 0.45% which is the employee portion only.
22	Shift4 Payments LLC (FEIN 46-5216257) we have WFH employees in your state. We have a UC account and are registered for FAMLI . I joined to learn what my company needs to do to be compliant.	Hi Bill, you likely will need an unemployment insurance account and a wage withholding account. MyBizColorado can help assist with the set-up of this. https://co.colorado.gov/mybizcolorado
23	How do we know if an employee is approved for FAMLI if they do not tell us?	The FAMLI Division notifies employers of all benefits awards. Please check your messages in the My FAMLI+ Employer portal.
24	Can someone please add the website link to the MY FAMLI+Employer site? Thanks!	https://famli.colorado.gov/employers/my-famli-employer
25	How early can an employer renew TPA?	Hello, Is this in regards to unemployment insurance or FAMLI?
26	My S-Corp ended as of Dec 31 2024 - I was the only employee. Do I need to set up FAMLI information as I am no longer an employer/S Corp?	If you were the sole employee of your S-Corp, it's likely that you are considered "self-employed" for FAMLI purposes. Self-employed individuals may elect FAMLI coverage, but they don't have to if they don't want to. However, if your S-Corp had other employees since 1/1/23, then you may owe outstanding premiums to the FAMLI Division.
27	Is the 0.9% for premiums still the same for opted out goverments?	Opted out local government entities do not report wages or pay premiums to FAMLI. Employees of opted out local governments that chose to opt in, pay premiums at .45% of their own wages.
28	unemployment insurance	I believe TPAs stay authorized on the account for a period of 10 years unless they are removed prior to that so no need to renew continuously.
29	unemployment insurance	Hi Nancy, to clarify for UI TPA authroizations: 10 years is the maximum range a TPA will have access to an account if there is no set Service End Date in the system. If there is a Service End Date specifed, the authroization will end on that date.
30	How does the client confirm that it has been completed?	If they log into their portal, the task will block them from moving forward if it has not been completed. If they are able to log in and go to the account, the task has already been completed. The contact center can verify this information if they are unsure.
31	Our account is in (and has been since October 2024) in holding pattern getting it opened and approved since it was sold in September 2024, are there resources or any help we can get. we are not able to make any payments for our FAMLI or Unemployment Insurance.	Hi Nicki, we are still reviewing some incidents related to the sale of a business. I will send you a contact email for follow-up privately.
32	Our account is in (and has been since October 2024) in holding pattern getting it opened and approved since it was sold in September 2024, are there resources or any help we can get. we are not able to make any payments for our FAMLI or Unemployment Insurance.	Please send an email to Onita.Burnett@state.co.us and she can review accordingly and give you an update. This is for the unemployment insurance account only. FAMLI would need to be contacted separately.
33	Will this presentation be available to me after this webinar	Yes we will share the recording and slides after the webinar.
34	The infomration about TPA will remain in 2025 didn't work for us. Our TPA was not able to access.	Hi Nancy, will you please send me an email with the account information and I can review? Victoria.Hull@state.co.us
35	First time s corp filer. WE made a mistake in our account set up. we are not frequent filer. How to correct to monthly filing. or how do i know if we file monthly or quarterly?	Hi Celeste - can you please repost your question with the program you need help with? UI, FAMLI, workers compensation, etc.
36	Thanks! The hyperlinks in the presentation aren't very helpful if you don't know the actual webpage URL. Will the presenation slides with active hyperlinks be sent out later? Thanks!	Thanks, Alice. The slides and webinar recording will be sent to all participants and added to our website at cdle.colorado.gov
37	So if the TPA is also an admin, then we can complete those headcounts on behalf of the employer?	It would need to be a separate login ID than the TPA account, but yes, IF the employer chooses to set you up with that type of relationship on their account.
38	Hello, we just bought out our business partner, he was in charge of payroll/licensing. Since the buyout we've come to realize he did not enroll in FAMLI. We are now enrolled properly. How do we go about reconciling the past payrolls? The 2 people who were on the payroll during this time are no longer with the company.	You would now need to file wage reports and pay premiums for all past quarters that the business would have been liable to FAMLI for.
39	Clarify about the Cap on FAMLI wages. Does that mean employer does NOT pay either the employee share and employer share; or just NOT pay the employer share. Is this new? I have not heard anything about that previously.	Wages above the social security cap are not subject to ANY premiums.
40	Will the Chat also be sent to us?	Hi Ruth. Yes it will.
41	What if our company has part time and seasonal employees. The EE is still employed but may not be working come to the 12th of the month. How do we report?	You would only report them for the month(s) in which they were employed on the 12th. So for Jan-Feb-Mar, if they separated March 1st, you would count that employee only for Jan and Feb.
42	Please explain why the state would approve and pay unemployement benefits when it was shown (with documentation) that an employee violated written and published company rules and policies and was terminated for those violations	Each individual decision is subject to a variety of inputs to come to a determination which is legally enforceable. If you feel there is a Division error, please refer to your decision documentation for your appeal rights, or contact the Division at 303-318-9100.
43	When will FAMLI FINALLY get their system updated so you do not have to enter the SSN each quarter - should work like UI does.	The system now carries over that information when there are less than 10 employees; we have a system in enhancement in the backlog to allow for more. In the meantime, bulk filing is an option to employers with larger amounts of employees.
44	First time s corp filer. WE made a mistake in our account set up with CO department of revenue for state income. we are not frequent filer. How to correct to monthly filing. or how do i know if we file monthly or quarterly?	Thank you Celeste. The Department of Revenue manages the account you referenced. Unfortunately this group (CDLE) won't be able to assist. You can contact DOR at 303-238-7378.
45	Thanks, Victoria . S4P has and maintains all of those accounts through our TPA and Payroll Processor - ADP. I like to enhance my own knowledge and understanding.	Understood. There is a wealth of information on the various state agency websites that can help with increasing that knowledge and understanding. I also recommend that you ensure you have access to your various state agency accounts to ensure your TPA is doing their due diligence.
46	When reporting out-of-state wages for unemployment purposes, it seems like this process currently takes several months to receive the credits. Will this process be improved?	Yes! We are actively working to improve this process! We have several incidents we are working on that we are hoping will be resolved over the next year.
47	Thank you.	live answered
48	we have per diem people who may only work 1-3 days in a year. Are they still technically employed on the 12th of each month?	If they actually worked on the 12th
49	what BTU boilers are we talking about here? and is it only for steem or water boilers too?	live answered
50	In the case of per diem people who are seldom used, should we change them to contractors, since they get to decide if they do or don't want to work a shift that we have available?	Individuals performing work for your business who are paid to their personal name, and do not maintain the services for the public (unlike plumbers, for example) are typically considered employees covered by unemployment laws. Classifying them as contractors may be in conflict with UI law. We recommend contacting our customer service teams for more information: 303-318-9100.
51	In the case of per diem people who are seldom used, should we change them to contractors, since they get to decide if they do or don't want to work a shift that we have available?	Deb, Meghan's answer applies to wage and hour, and paid sick leave, law too. Worker control over which and how many shifts to accept is one factor among many, but the core question is the degree of control the busines has, and whether the worker performs work in hte primary line of work of the business. See our INFO on "Who's an Employee" versus a contractor: INFO #10, at (https://cdle.colorado.gov/sites/cdle/files/INFO%20%2310%20Who%20Is%20and%20Isn%27t%20an%20Employee%2009.01.2023%20accessible.pdf). & all INFOs are at cdle.colorado.gov.INFOs
52	In the case of per diem people who are seldom used, should we change them to contractors, since they get to decide if they do or don't want to work a shift that we have available?	... quick followup b/c I saw your folowup that you're a security guard company: if these workers are security guards deployed by a security guard company, and are expected to comply with a range of policies of the company, then typically workers in that situation qualify as employees b/c (a) they're subject to employer "control" and (b) they perform work that is the "primary work" of the business" -- the two fatcors under wage & hour law.
53	Does an SCorp owner is the only employee of the company, that has been in business for many years required to file on FAMLI+ or go into reject workman's comp?	If your business is a corporation or an LLC, corporate officers and members of LLCs are considered employees of the company. You must either obtain workers’ compensation coverage for yourself or complete a form indicating you wish to reject that coverage.
54	Does an SCorp owner is the only employee of the company, that has been in business for many years required to file on FAMLI+ or go into reject workman's comp?	On the other hand, S-corp owners are typically considered "self-employed" for FAMLI purposes and have the option to opt into FAMLI or not.
55	Our company will be closing in the near future. How do I file for unemployment once this happens and there is no one at the company to check with once everyone is gone,	Hi Susan, you can file a claim on our website here - https://cdle.colorado.gov/unemployment Fact finding questionnaires will be sent out to the employer and claimant to the best known address.
56	Please update the FAMLI reporting website to recall previously reported employees like the UITR system. It is very frustrating to have to type every piece of information for every employee every quarter.	This is an enhancement item in our backlog. It is now functional for employers who have 9 or fewer employees. In the meantime, we do offer a bulk filing option for employers with larger amounts of employees.
57	So do I need to go into FAMLI and Workers Comp to opt out or can I continue to go forward as we have been doing for the past 10 years?	With workers' compensation, we do search for employers that ought to have insurance and don't. These employers may be fined. I recommend opting out, it's a very simple form that only has to be completed once. Then you will never have to worry about it.
58	I filed my FAMLI payments for funds withheld from the employees, but I could not find a place to pay the employer portion. Help please.	The employer portion is only owed if you had 10+ employees during the calendar year. If that is the case, you do not pay separate. The system asks that you report how much of what is being paid was withheld from each individual employee, but the premiums calculated owed is for the full amount.
59	Is a H2-A Employee considerd a Seasonal Employee for FAMI. They are here from June -October	live answered
60	pay sick leave - does the salary employees qualify for sick pay leave beside PTO/ vacation time?	Yes, ALL employees in Colorado are entitled to up to 48 hours a year of paid sick leave, regardless of how they're paid. See INFO #6b (https://cdle.colorado.gov/sites/cdle/files/INFO%20%236B%20%20Employer_Employee%20Rights%20and%20Obligations%20Under%20the%20Healthy%20Families%20and%20Workplaces%20Act%205.29.2024%20%5Baccessible%5D.pdf).
61	was the FAMLI Division's upcoming rule change scheduled for March... 7th?	Hi Erica. March 7 is the date we plan to file a few minor proposed amendments.
62	I find the entire reporting and payment system to be very cumbersome and non-intuitive. I feel like every quarter I'm having to relearn the process because of it's cumbersome qualities.	Thank you for your feedback. We will share this with our product development team.
63	Where on the site do you report your number of employees?	live answered
64	Do we have to have a payroll service go online to update ifnformation for filing?	Hi Mindy, can you repost your question and specify if this is for unemployment insurance or FAMLI?
65	We had an employee file for UI. I sent in the mutliple reasons we had to let him go. I haven't heard anything more about the claim. Will CDLE inform me if they need more info or have made a decision?	Deb, it generally takes four to six weeks to process an unemployment claim. A deputy will review the information provided by the claimant and by you. If more infromation is required to issue a decision or there is informaiton that requires you be provided an opportunity to respiond to, you would be contacted for that infromation.
66	in regards to the state worker's comp., how can we confirm that we have opted out? I believe I rejected at the time of registration however i'm not sure. I have one EE only.	live answered
67	in regards to the state worker's comp., how can we confirm that we have opted out? I believe I rejected at the time of registration however i'm not sure. I have one EE only.	You can check our website: https://cdle.colorado.gov/verify-WC
68	Hi I missed part of the session. Is it mandatory for a one owner/employee company to have Workers Compensation?	If you only have one employee, you must have workers' compensation. If your business is a corporation or an LLC, corporate officers and members of LLCs are considered employees of the company. You must either obtain workers’ compensation coverage for yourself or complete a form indicating you wish to reject that coverage.
69	FMLI- If head count is updated before Feb 28th with under 10 employees, will the system automatically calculate only the EE portion of tax due?	Yes! :)
70	Okay, I just want to make sure I understand this correctly. We need a secondary login for EACH of our clients' accounts as an Administrator on their account?	If that is the relationship the employer wants to have. The intention of the functionality if for employers to take on this responsibility and attest to it themselves as they are the responsible party and TPAs do not always have the accurate information on employee count.
71	How to submit total employee count in My FAMLI+ Employer	live answered
72	I don't understand the Unemployment Tax withholding calculations. Can you go over that or have someone contact me? Thank you!	Hi Briana, you are welcome to reach out to one of our Premiums reps at Kerry.Hanson@state.co.us
73	How to handle paychecks when employees have deductions and there is not enought salary to take it out. Can we use vacation/sick to offset the deductions?	In general, accrued vacation & sick pay can't be used to pay for other things. But feel free to clarify what deductons you mean.
74	Quickbooks for Unemployment reporting	Hi Mindy, yes, they would need to be an authorized TPA on your unemployment insurance account in order to file reports and make payments on your behalf. They can request this authorization from their TPA profile or you can request the authorization in your profile under Account Maintenance.
75	For UI. First time s corp filer. we missed filing wage report for Q4 of 2024. what should we do? are there any penalties? can we request for waiver?	Yes, you can request a waiver by filling out a contact us when you log in to MyUiEmployer+.
76	Would it be possible to make all TPA activities available from the same web page via a menu? So many different websites for so many departments that all fall under CDLE.	live answered
77	Growing up I was taught that Federal Law always outweighs State Law. Is that no longer the case?	If federal and state law CONFLICT, federal law wins. But in most of labor law, federal law sets a FLOOR, not a ceiling. That's why many states can have higher minimum wages than the $7.25 federal minimum wage. And that's why many states require sick leave to be paid, unlike the federal law allowing family/medical leave to be unpaid. It's up to Congress whether to say a federal law pre-empts states from setting a different standard. In some areas (immigration, nuclear safety, some others), federal laws say "state laws with different standards are preempted." But not in most labor law.
78	Do hourly employees have a minimum of hours that need to be worked in order to qualify for UI?	live answered
79	What's a TPA?	Third Party Administrator (payroll company)
80	Deductions such as health insurance cost, and other benefits that the employee is responsible for	No, deductions for other benafits can'e be taken from accrued vacation and paid sick leave.
81	How can we give permission for a 3rd party to provide this information? I was told it is electronic POA, but where do we fill out and submit this form?	For unemployment insurance, you can add an authorized TPA under the Account Maintenence section of your account. Alternatively, the TPA can request this authorization through their own TPA account and you can accept the authorization under your account.
82	Thanks! Like Gusto.com?	Correct ;)
83	Famli- what does subject wages mean	live answered
84	Can you explain the process with separation notices when an employee quits or is terminated? Are they required?	live answered
85	Famli- what does subject wages mean. how do i determine?	live answered
86	Are there any known issues regarding employer's not receiving email notifications for new fact findings and questionnaires for unemployment? Or correspondance notifications not being sent or received?	live answered
87	Are new FAMLI claim notifications being sent out digitally or is that still a future upate?	live answered
88	I tried to go into Workers Comp and it cannot find the business. I tried the name, the FEIN and the address and it could not find it. Can I assume, I don't have to opt out?	live answered
89	headcount- only w2 employees? 1099 are not included, correct?	live answered
90	famli - what's the difference in rate and premium for headcount of 9 and less employees, and 10 or more employees	Employers with 10 or more employees are liable for premiums equal to 0.9% of their employees' wages. Employers with 9 or fewer are liable for premiums equal to 0.45% of their employees' wages. And in both cases, regardless of size, the employer is entitled to deduct up to 0.45% from their employees' wages as a contribution toward their premiums.
91	If you have a unlimited vacation/sick/time/etc time do you still need to have FMLI?	Yes.
92	FMLI-We are a TPA, one of our Clients has fewer than 9 employees, but the system calculates both EE & ER portion for tax due. We paid the tax to keep the account current, but this should have only calculated the EE postion of tax due. How do we get this corrected?	It's possible we have the incorrect employee count on file. Please call the contact center to verify. If the incorrect count is listed, we can change it and recalculate premiums to reflect the correct count.
93	famli headcount - from the portal" When it comes to counting how many employees your business has, your headcount will be calculated by counting the number of employees you have on your payroll for a total of 20 or more calendar workweeks in the preceding calendar year."--how about an s corp who was just started paying wages december 15, 2024? how do we report headcount	If you had no employees prior to December 15, 2024, then your employer size for 2025 would be "9 or fewer".
94	I am a bookkeeper, and my new client has been trying to pay back taxes for payroll that never had before. He needs to pay payroll taxes and file reports for 2022. I called your office and I was told to file only no paper. I requested twice to activate 2022 in order to file and pay, but still not showing that year in the companys portal any ideas what to do?	Please contact our call center staff at 303-318-9100 and ask to be connected to a lead worker or supervisor.
95	If you have a unlimited PTO, can an employer request employee to use FAMLI instead of PTO for an extended leave due to surgery?	FAMLI does not govern whether and when an employee may be entitled to PTO from their employer. If an employee is going to take leave for a FAMLI-qualifying condition like surgery, then the employer must provide the employee with the FAMLI program notice so that the employee knows that FAMLI leave is available. And employers should be careful when asking an employee to use one benefit instead of another. There is no one-size-fits-all answer for such fact-intensive scenarios. However, it's important to note that whether or not an employee uses FAMLI leave is the employee's choice, and if an employer pressured an employee to take FAMLI leave, such pressure may constistute unlawful interference.
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