State guide
How to Register for Colorado Payroll Taxes
A dedicated tax manager can register you for Colorado UI, FAMLI and withholding, check city taxes and follow up until your numbers arrive. Or use the step-by-step guide below.
Last updated:
At a glance
3 state programs: UI, FAMLI, withholding
3.05% introductory UI rate for 2026
0.88% FAMLI premium (10+ employees)
Denver OPT: $5.75 plus $4.00 a month
Done for you
UI, FAMLI, withholding and maybe a city tax. Want it handled?
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Colorado that covers UI, FAMLI and withholding, followed up until every tax ID has arrived.
- One person you can reach, from first form to final account number
- MyBizColorado, My FAMLI+ Employer and CR 0100 filings prepared with you
- Local OPT checked for Denver and Greenwood Village locations
- Agency follow-up until each account is confirmed and in your hands
Hands-on, human help. Use it on its own or together with managed payroll.
Quick answer
Colorado payroll tax registration at a glance
Colorado payroll registration touches three state programs and sometimes a city. CDLE's Division of Unemployment Insurance runs UI premiums, the FAMLI Division runs paid family and medical leave premiums, and the Department of Revenue runs wage withholding. Denver and Greenwood Village add an occupational privilege tax (OPT).
For 2026, a new non-construction employer pays a 3.05% introductory UI rate on the first $30,600 of each worker's wages, FAMLI is 0.88% of wages for employers with 10 or more employees, and the withholding worksheet uses a 4.40% rate.
What applies
Which Colorado payroll accounts you need
Colorado layers a paid leave program and city taxes on top of UI and withholding.
| Program | Applies when |
|---|---|
| Unemployment insurance (CDLE) | You may owe premiums if you meet CDLE's liability requirements. You can register online when you pay wages to at least one employee in Colorado and meet the other online criteria |
| FAMLI (CDLE FAMLI Division) | Your business must register in My FAMLI+ Employer. Premium share depends on headcount |
| Wage withholding (Department of Revenue) | Employers required to withhold Colorado income tax open a wage withholding account with the CR 0100 |
| Denver OPT | An employee earns at least $500 in a calendar month for work in Denver |
| Greenwood Village OPT | An employee earns $250 or more in a calendar month |
Step by step
How to register in Colorado
Work through the state systems first, then any city.
- Register for UI. Use MyBizColorado or MyUI Employer+ if you pay Colorado wages, your first payroll is in this calendar year or last, you have no prior UI number, there is no change of ownership and you are not agricultural, household, nonprofit or government. Others register by other routes.
- Set up MyUI Employer+ access. The person who registers becomes the primary account administrator and starts by creating a user login. They can then invite other users and third-party administrators.
- Register with My FAMLI+ Employer to report wages and remit FAMLI premiums.
- Open a Colorado wage withholding account with the Department of Revenue using the Colorado Sales Tax and Withholding Account Application (CR 0100).
- Check for a local OPT. If employees work in Denver or Greenwood Village, register for that city's OPT. Greenwood Village charges a one-time $10 license fee.
- Collect withholding certificates. Employees give you an IRS Form W-4 and may also file Colorado Form DR 0004.
The easier way
Three state systems before your first paycheck
Each step is straightforward. The work is in the number of systems: MyUI Employer+, My FAMLI+ Employer, the Department of Revenue and possibly a city.
On your own
- Separate logins and administrators for each system
- FAMLI headcount and OPT rules to sort out
- Account numbers arriving from different agencies
With your PayAdvisors tax manager
- Your tax manager files every registration with you
- We track each agency until the account is open
- You receive all your IDs in one place
All of it, handled by your tax manager.
Have ready
Details to collect first
CDLE's online path depends on several of these answers.
- Your first Colorado payroll date and the year it falls in
- Whether you took over an existing business (ownership changes cannot use the online path)
- Your business classification, since agricultural, household, nonprofit and government employers register differently
- A trusted person to act as MyUI Employer+ account administrator
- Employee headcount, which sets your FAMLI premium share
- Each work location, to see whether Denver or Greenwood Village OPT applies
What you get
Colorado accounts you end up with
Each program issues its own account.
- A UI employer account number and access to MyUI Employer+ for wage reports and premium payments.
- A FAMLI employer account in My FAMLI+ Employer.
- A Colorado wage withholding account with an assigned filing frequency.
- City OPT accounts where they apply.
2026 rates
Colorado payroll tax rates for 2026
UI is an employer premium. FAMLI can be split with employees. Withholding comes from pay.
| Item | 2026 figure |
|---|---|
| Introductory UI rate | 3.05% combined for non-construction, general construction and trades. Heavy construction: 6.285% |
| UI chargeable wage base | $30,600 per employee (rising to $32,100 in 2027) |
| FAMLI premium | 0.88% of wages with 10 or more employees, 0.44% with nine or fewer. Any employer may deduct up to 0.44% from employee wages. Capped at $184,500 of wages |
| Wage withholding | 2026 DR 1098 worksheet rate: 4.40% |
| Denver OPT | $5.75 a month withheld from each taxable employee, plus $4.00 a month business OPT per employee and per owner, partner or manager |
| Greenwood Village OPT | $2 a month employee portion and $2 a month employer portion |
For 2027, CDLE lists a 1.70% introductory rate for most industries because the solvency surcharge is not in effect.
Pitfalls
Colorado mistakes to avoid
Several of these changed recently.
- Ignoring the FAMLI headcount update. If you did not refresh your headcount by February 28, 2026, FAMLI applied the 0.88% rate to your business for the year.
- Still budgeting for Aurora OPT. Aurora repealed its OPT effective January 1, 2025.
- Mailing a check for a voluntary UI payment. Voluntary premium payments must be made online in MyUI Employer+, and paper checks are no longer accepted for them.
- Forgetting the Denver owner charge. The $4.00 monthly business OPT also applies to each owner, partner or manager engaged in business in Denver, regardless of earnings.
- Leaving the withholding account open after you stop paying wages. Close it through Revenue Online or with Form DR 1108.
Also required
Other Colorado employer requirements
Separate from the tax accounts, but due at hire.
- Workers' compensation. Required for one or more employees, with few exceptions.
- New hire reporting. Report within 20 calendar days of hire, or by the first regular payroll after that if later.
- Minimum wage. $15.16 an hour statewide in 2026 ($12.14 tipped), and $19.29 in Denver. Colorado's rate rises to $15.71 in 2027. See CDLE's labor standards division.
- Posters. CDLE points employers to its Colorado Employer Poster Advisor for state and federal posters.
Deadlines
Colorado filing calendar
How often you file once the accounts are open.
- UI: quarterly premium reports and wage detail reports to the Division of Unemployment Insurance.
- Withholding (quarterly): under $7,000 a year, due the last day of the month after each quarter.
- Withholding (monthly): $7,000 to $50,000 a year, due the 15th of the following month.
- Withholding (weekly): $50,000 or more a year, due the 3rd business day after the Friday ending the week.
- Denver OPT: monthly for 60 or more employees, quarterly otherwise, due the last day of the following month.
Official links
Colorado agency links
Official sources for forms, rates and portals.
Colorado registration questions
Which Colorado accounts does a new employer need?
Usually three state accounts: CDLE unemployment insurance, FAMLI and a Department of Revenue wage withholding account. Denver or Greenwood Village employers also need a city OPT account.
What is the Colorado new employer UI rate for 2026?
3.05% for most industries and 6.285% for heavy construction, on the first $30,600 of wages.
How much is FAMLI in 2026?
0.88% of wages for employers with 10 or more employees and 0.44% for nine or fewer. Any employer may deduct up to 0.44% from employee pay.
How do I open a Colorado withholding account?
Submit the Colorado Sales Tax and Withholding Account Application (CR 0100) to the Department of Revenue.
What is the Denver occupational privilege tax?
Employees earning $500 or more in a month in Denver pay $5.75 a month, withheld by the employer, and the business pays $4.00 a month per taxable employee.
Does Aurora still have an OPT?
No. Aurora repealed its occupational privilege tax effective January 1, 2025.
I am the only employee of my S corporation in Colorado. What do I register for?
If you pay yourself wages, you need wage withholding and FAMLI, and you should check CDLE's UI liability rules. A dedicated tax manager can handle the registrations as part of our S corp payroll package.
How often do I file Colorado withholding?
Quarterly under $7,000 a year, monthly from $7,000 to $50,000 and weekly at $50,000 or more.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. This is a summary of CDLE, FAMLI, Colorado Department of Revenue and city tax guidance. Your CPA or tax advisor can apply it to your business.
Get in touch
Tell us how we can help with your payroll or HR. A member of our team will reach out shortly.
Other ways to reach us
Monday through Friday
Contact our team
See how we use the details you send in our privacy policy.
Next step
Get your Colorado accounts set up for you
A dedicated tax manager registers your UI, FAMLI and withholding accounts, checks your city OPT, follows up with every agency and delivers the numbers ready for payroll. Tell us your first payroll date to get started.
About this guide
Last verified and sources
Last verified October 26, 2026 against the Colorado Department of Labor and Employment, FAMLI Division, Colorado Department of Revenue and the cities of Denver, Aurora and Greenwood Village. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
- Florida payroll tax registration guide
- New York payroll tax registration guide
- Georgia payroll tax registration guide
- North Carolina payroll tax registration guide
- Illinois payroll tax registration guide
- Washington payroll tax registration guide
- Ohio payroll tax registration guide
- Pennsylvania payroll tax registration guide
- New Jersey payroll tax registration guide
- Virginia payroll tax registration guide
- Michigan payroll tax registration guide
- Massachusetts payroll tax registration guide
- Tennessee payroll tax registration guide
- Indiana payroll tax registration guide
- Missouri payroll tax registration guide
- Maryland payroll tax registration guide
- Oregon payroll tax registration guide
- Utah payroll tax registration guide
- Nevada payroll tax registration guide
- Wisconsin payroll tax registration guide
- Alabama payroll tax registration guide
- Minnesota payroll tax registration guide
- South Carolina payroll tax registration guide
- Louisiana payroll tax registration guide
- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Connecticut payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- Nebraska payroll tax registration guide
- Montana payroll tax registration guide
- Wyoming payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
Sources
- Colorado Department of Labor and Employment, New Employer Checklist
- CDLE, Starting a Business
- CDLE, How to Register a New UI Employer Account
- CDLE, Unemployment Insurance Premium Rates
- CDLE, Introductory Rates
- Colorado FAMLI, Update Your Employee Headcount for 2026 Premiums
- Colorado FAMLI, Premium and Benefits Calculator
- Colorado FAMLI, My FAMLI+ Employer
- Colorado Department of Revenue, Wage Withholding Tax Guide (January 2026, PDF)
- Colorado Department of Revenue, DR 1098 2026 Colorado Withholding Worksheet for Employers (PDF)
- CDLE, Division of Labor Standards and Statistics (minimum wage)
- City and County of Denver, Tax Guide Topic 61: Occupational Privilege Taxes (2026, PDF)
- City of Aurora, Occupational Privilege Tax
- City of Greenwood Village, Occupational Privilege Tax (OPT)
- Colorado Department of Revenue, Wage Withholding Tax