Determining ‘wages’ under CO’s FAMLI program

Q         How are “wages” determined for covered employees for Colorado’s Family and Medical Leave Insurance Act (FAMLI) program premium assessment?

A    Wages reportable to the Colorado Department of Labor and Employment’s Division of Family and Medical Leave Insurance for premium assessment purposes include (1) salary or hourly wages and other compensation (including board, lodging, payments in kind, and/or other benefits provided as compensation for services); (2) commissions, payments on a piecework basis, or bonuses; and (3) the reasonable value of remuneration payable in a medium other than cash where the cash value of the benefits is agreed upon in a written contract.

Laurie Rogers is an associate in Holland & Hart LLP’s labor and employment practice group. Laurie practices out of the firm’s Cheyenne, Wyoming office. You can reach her at lsrogers@hollandhart.com.