CO Form UITR-1 - Your Quarterly Report of Wages Paid and Premiums Owed

Greg Hatfield Updated by Greg Hatfield

Report your wages online or via FTP. As of September 14, 2018, Colorado began the process of moving all employers to electronic methods of filing wage reports. If you are still filing wage reports by paper, you will need to take steps to file your wage reports online or by FTP.

UNEMPLOYMENT INSURANCE QUARTERLY REPORT INSTRUCTIONS

They scan this form with an optical character reader. Copies and handwriting do not scan correctly. Type the information or print it from a personal computer and mail the original. Erase any errors or use white correction products.

Call one of the telephone numbers at the bottom of this page for help in filling out this form. They can also tell you how to enter this information on-line and how to send employee wage information by file transfer protocol or on-line.

By law, you must complete and send (file) premium and wage reports each quarter. You may file these reports at www.coloradoui.gov; click on Businesses & Employers, and then on Online Services. Or you may file paper reports on the forms they send you. Make sure that they receive your report on-time (see Item 3).

Entering Money: When you type amounts of money, enter cents, even if they are zeros, in the correct column.

Fields on the Front of the Form

1. Colorado Employer Account Number: This number is your current active account number. Use it to report premiums and wages. If this field is blank, type your account number.

2. Reporting QTR YR: This is the quarter and year for which you are reporting. If this field is blank, type the quarter and year for which you are reporting.

3. Report and Payment Must Be Received By: They may have to charge you interest and/or penalty if a report is not received by the below date.

They must receive quarterly wage reports by:

Reporting

Quarter

Months Within the

Reporting Quarter

Late if Not

Received By

1st Quarter

January, February, March

April 30th

2nd Quarter

April, May, June

July 31st

3rd Quarter

July, August, September

October 31st

4th Quarter

October, November, December

January 31st

4. Federal Employer Identification Number (FEIN): This is the 9-digit FEIN that you you gave when you signed up with them. If this field is blank, type your FEIN.

5. Corrected FEIN: If the FEIN in Item 4 is wrong, type the correct FEIN. If you have a new or different FEIN, you must complete an Application for Unemployment Insurance Account and Determination of Employer Liability form. Download the form from the Web site at www.coloradoui.gov; click on Forms & Publications and then on Employer Forms.

6. Final Report...: Check the box if this is your final report because the business is closing.

7. Check how you are reporting...: Check the box next to how you are reporting wages.

8. For each month, type the number...: Type the number of full-time employees, part-time employees, and employees on paid leave who were paid during the payroll that includes the 12th of the month. Do not include any other employees.

9. Total wages you paid...: Enter the gross wages on which you are required to pay premiums. See the Employer Handbook (go to www.colorado.gov/cdle/ui; click on Forms & Publications and then on Employer Publications.) Enter only wages you have actually paid during the quarter. Do not include wages that employees have earned but that you have not yet paid.

10. Wages that went over the UI wage base ($12,200 for 2016)...: You pay premiums on the amount you pay each employee in wages in a calendar year up to the UI wage base. In this quarter, you may have gone over the UI wage base for an employee. They call the amount over the UI wage base excess wages. Type the total of all the excess wages for this quarter.

EXAMPLE: You pay this employee $4,000 per quarter.

 

1st Qtr

2nd Qtr

3rd Qtr

4th Qtr

Total wages you paid during this quarter (Item 9)

$6,200

$4,000

$4,000

$4,000

Wages that went over UI wage base...(Item 10)

0

0

$2,000

$4,000

Total wages on which you pay premiums this quarter (Item 11)

$6,200

$4,000

$2,000

0

In the 3rd quarter, you hit the UI wage base for the year. The $2,000 over the UI wage base is excess wages. All wages in the 4th quarter are excess.

11. Total wages on which you must pay premiums this quarter: Subtract the excess wages in Item 10 from the total wages you paid during this quarter in Item 9. This is the amount of wages on which you must pay premiums for this quarter.

12. Amount of premiums you must pay...: Multiply your combined rate by the wages in Item 11. If your actual premium payment for the quarter is less than $5, do not send any money.

EXAMPLE: 0.027 x $4,000 = $108

13. Amount of any interest you must pay: By law, they must charge you interest if your payment is not received on time. The rate of interest is 1.5 percent (0.015) per month. The amount of interest is 0.015 times the total amount you have not paid. They must charge interest in each additional month (or any part of a month) that the payment is late. The total amount you have not paid includes any penalties for a late report.

14. Amount of any penalty you must pay: By law, they must charge a penalty if the report is not received on time. They charge an additional penalty for each quarter that a report is late. Most employers pay $50 per quarter late. Employers who are new to paying premiums pay $10 per quarter during their first four quarters.

15. Debit or Credit Amount: Item 15 appears on the report only if you have debit or a credit.

Credit: A credit is an amount they owe you. A possible credit for the most recent quarter and a total credit appear here. Add the amounts in Items 12, 13, and 14. Then, subtract the total credit amount to see how much you owe.

Debit: A debit is an amount you owe them. Add this amount to the amounts in Items 12, 13, and 14 to see how much you owe.

Total Amount Due: Add the amounts in Items 12, 13, and 14. Make sure you include any amount in Item 15. Enter that amount. Please include cents or zeros in the correct column.

Adjustments: Do not fix any errors from previous quarters on this form. Download the Unemployment Insurance Quarterly-Report Adjustment form from www.coloradoui.gov; click on Forms & Publications then on Employer Forms. You can also call one of the numbers at the bottom of the page to ask for the form.

Unemployment Insurance Employer Services

303-318-9100 (Denver-metro area) or

1-800-480-8299 (outside Denver-metro area)

UNEMPLOYMENT INSURANCE REPORT OF INDIVIDUAL EMPLOYEE’S WAGES

They scan this form with an optical character reader. Copies and handwriting do not scan correctly. Type the information or print it from a personal computer and mail the original. Erase any errors or use white correction products.

Call them at one of the telephone numbers at the bottom of this page for help in filling out this form. They can also tell you how to enter this information on-line and how to send employee wage information by file transfer protocol or on-line.

By law, you must complete and send (file) premium and wage reports each quarter. You may file these reports at www.coloradoui.gov; click on Businesses & Employers, and then on Online Services. Or you may file paper reports on the forms they send you. Make sure that they receive your report on-time (see Item 3).

Entering Money: When you type amounts of money, enter cents, even if they are zeros, in the correct column.

Fields on the Front of the Form

1. Colorado Employer Account Number: This number is your current active account number. Use it to report premiums and wages. If this field is blank, type your account number.

2. Reporting QTR YR: This is the quarter and year for which you are reporting. If this field is blank, type the quarter and year for which you are reporting.

3. Report and Payment Must Be Received By: They may have to charge you interest and/or penalty if a report is not received by the below date.

They must receive quarterly wage reports by:

Reporting

Quarter

Months Within the

Reporting Quarter

Late if Not

Received By

1st Quarter

January, February, March

April 30th

2nd Quarter

April, May, June

July 31st

3rd Quarter

July, August, September

October 31st

4th Quarter

October, November, December

January 31st

4. Federal Employer Identification Number (FEIN): This is the 9-digit FEIN that you gave them when you signed up with us. If this field is blank, type your FEIN.

5. Employee Social Security Number: Type the social security number for each employee listed on the report. Do not use dashes, commas, or periods between numbers.

6. Employee Name: Type the employee’s last name first, followed by his or her first name and middle initial. Do not use dashes, commas, or periods.

Total Wages Paid This Quarter to Each Worker: Enter the gross wages on which you are required to pay premiums. See the Employer Handbook (go to www.coloradoui.gov; click on Forms & Publications and then on Employer Publications).

Enter only wages you have actually paid this employee in this quarter. Do not include wages that the employee has earned but that you have not yet paid.

Required Information: You must include the following information on each page:

• Your correct Colorado employer account number.

• Your name and address.

• The quarter and year of the report.

• Each employee’s social security number.

• Each employee’s name.

• Only one column of wages.

• The total of all wages on each page.

Seasonal and Nonseasonal Employees: If you have both seasonal and nonseasonal employees:

• You report all wages for nonseasonal work on this form (Your Report of Individual Employee’s Wages).

• You report seasonal wages on the Your Report of Individual Seasonal Employee’s Wages form. You cannot report wages as seasonal unless we have given you seasonal status.

• On the seasonal-employee wage form, you report only:

• Employees who have worked in occupations that have seasonal status.

• Employees you paid only during the seasonal period.

• The total wages you paid, both seasonal and nonseasonal, must equal your total wages listed in Item 9 of the Your Quarterly Report of Wages Paid and Premiums Owed form for this quarter.

Adjustments: Do not fix any errors from previous quarters on this form. Download the Multiple Quarter Adjustment of Worker’s Wages form from www.coloradoui.gov; click on Forms & Publications and then on Employer Forms. You can also call one of the numbers at the bottom of the form to ask for the form(s).

Unemployment Insurance Employer Services

303-318-9100 (Denver-metro area) or

1-800-480-8299 (outside Denver-metro area)

How did we do?

CO Form DR 1107 - 1099 Income Withholding Tax Return

CT Form CT-941 - Employer Quarterly Reconciliation of Withholding

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