§ 8-70-140.5. Employment Does Not Include – Drivers of Taxis or Limousines
“Employment” does not include services performed by an individual who is working as a driver under a lease or contract with a taxi or limousine motor common carrier that holds a certificate pursuant to article 10.1 of title 40, C.R.S. Any such lease or contract may contain the following provisions: That the driver may either […]
§ 8-70-140.6. Employment Does Not Include – Nonprofit Youth Sports Organization Coach – Definitions
“Employment” does not include services performed by an individual as a coach for a nonprofit youth sports organization if: There is a written agreement between the nonprofit youth sports organization and the coach that includes the following: A statement that the coach is an independent contractor and not an employee of the nonprofit youth sports […]
§ 8-70-140.7. Employment Does Not Include – Land Professionals
“Employment” does not include services performed for a private for profit person or entity by a land professional, if: Substantially all remuneration paid in cash or otherwise for the performance of the services is directly related to the completion by the land professional of the specific tasks contracted for rather than to the number of […]
§ 8-70-129. Employment Does Not Include – Spouse – Minor
“Employment” does not include services performed by an individual in the employ of his spouse and service performed by a child under the age of twenty-one in the employ of his father or mother. Source: L. 90: Entire section added, p. 596, § 3, effective April 3.
§ 8-70-140.8. Employment Does Not Include – Owners
“Employment” does not include services performed by members of a limited liability company, sole proprietors, or partners in a partnership. Source: L. 98: Entire section added, p. 69, § 5, effective March 23.
§ 8-70-130. Employment Does Not Include – Instrumentalities of United States
“Employment” does not include services performed in the employ of the United States government, a national bank or state bank that is a member of the federal reserve system, or a federal savings and loan association or a state building and loan association that is a member of the federal home loan bank system, which […]
§ 8-70-141. Wages – Definition
“Wages” means: 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 […]
§ 8-70-131. Employment Does Not Include – School – College – University
“Employment” does not include services performed in the employ of a school, college, or university, if such service is performed: By a student who is enrolled and is regularly attending classes at such school, college, or university; or By the spouse of such a student, if such spouse is advised, at the time such spouse […]
§ 8-70-142. Wages – Remuneration Not Included as Wages
“Wages” does not include: The amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents by an employer under a plan or system established by an employer […]
§ 8-70-132. Employment Does Not Include – Educational Institution
“Employment” does not include services performed by an individual who is enrolled at a nonprofit or public educational institution, which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on, as a student in a full-time program […]