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Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
đź“– See our blog for full state business guides
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Let Gusto Business Compliance register your business in this state and keep you compliant after that. We'll register you with the state, act as your registered agent, file your annual reports, watch your government mail, and give you a concierge team. Learn more about Gusto Business Compliance.
Prefer not to use Business Compliance? We can still help you register in this state through our partner Middesk, with no monthly subscription. Order a one-time state tax registration.
Expand the sections below to see if you qualify, what's covered, how to sign up, and what happens next.
You can add Business Compliance if all of these are true:
You run payroll with Gusto. Business Compliance is not sold on its own.
You're on the Solo, Simple, Plus, or Premium plan. It's included with Premium at no extra cost.
Your business is a corporation or an LLC. Corporations include S corporations and nonprofit corporations. An LLC qualifies however it's taxed.
New sign-ups are not available for professional entities, including professional corporations and professional limited liability companies (PLLCs). If you already have a Business Compliance subscription as a professional entity, your coverage continues as it is.
Business Compliance is not available yet for sole proprietors, general partnerships, limited partnerships, or limited liability partnerships (LLPs). It's also not available for cannabis-related businesses, on any plan.
Not sure if you qualify? Chat with us before you sign up.
Business Compliance works state by state. Each state you add includes:
Registered agent — we accept legal and government mail for your business in that state.
Change of registered agent — we file the change so your mail comes to us.
Foreign qualification — we register your business with the Secretary of State so you can legally work there.
State tax registration — we register you with the state's tax agencies when you hire or start working there, including local tax agencies and Paid Family and Medical Leave (PFML) agencies wherever Gusto is able to register with them.
Annual report filing — we file the yearly report that keeps your business in good standing.
Government mail monitoring — we scan mail from state agencies into Gusto. Each notice comes with a plain-language summary of what it means and what to do next.
Proactive alerts — we tell you about deadlines before they're due.
You also get a compliance concierge team, no matter how many states you cover.
Cost: $85 per state, per month, billed monthly. Adding a state commits you to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, vary by state and business type, and show on your invoice.
Local tax and PFML coverage follows what Gusto's state tax registration supports, and not every agency can be registered through Gusto. Delaware and Maine do not allow a third party to register for Paid Family and Medical Leave, so you'll register with those agencies yourself. If we cannot register one of your agencies, we'll show it on your registration page under what you'll complete on your own. See Let Gusto help you with state tax registration.
Business Compliance is available on the Solo, Simple, Plus, and Premium plans, for corporations and LLCs. If you do not see it under Taxes & Compliance, check whether you can use Business Compliance.
Go to Taxes & Compliance.
Select Business compliance.
Answer the questions about your business and the states where you work.
Review the price and what's included, then confirm. Each state you add runs for a 12-month term.
After your first state is set up, you'll see its registrations and anything left to do.
When you add an employee or work location in a new state, that state shows up under Your states as Setup in progress, with your next step. Steps often include telling us more about your business there and moving your registered agent to us.
Select Start on a task to finish it, or View state details to see everything for that state. When every step is done, the state changes to Active.
To be your registered agent in a state, we file a change of registered agent with that state.
When a state needs this, you'll see a task on that state's card under Your states. Select Start to begin.
Keep your current registered agent until we confirm the transfer is done. A gap in coverage can put your business out of good standing in that state.
Once a state is active, we take over the ongoing work. We review your government mail, track your deadlines, and give you a concierge team to ask about any of it.
Your Business compliance page also shows your Compliance documents and Tax account details for each state.
Because we're your registered agent, legal mail for your business comes to us.
Other mail from state agencies is scanned into Agency notices on your Business compliance page. Each notice shows the state it came from, when it arrived, and a plain-language summary of what it means and what to do next. Select Unread or State to filter the list.
Still not sure what a notice means? Select Ask concierge about this mail on that notice. Your concierge team will follow up and explain what, if anything, you need to do.
If a notice is about your state payroll taxes, your concierge team brings in our tax resolution team. Learn more in How to handle a tax notice from an agency.
When you sign up, you get a compliance concierge team. They'll:
Learn about your business and the states where you work.
Check in regularly to make sure your filings are on track.
Explain any government mail you're unsure about.
Answer questions about your account.
To reach them, select Talk to a compliance concierge on your Business compliance page, or email [email protected].
We track filing and renewal deadlines for the states you cover. This includes annual reports, franchise tax filings, and business license renewals.
You'll get a notice in Gusto and by email before each deadline.
We file what we can for you. If a filing needs your approval, we'll send it to you with time to review.
Go to Taxes & Compliance → Business compliance → Manage subscription.
To stop coverage in one state, select Remove next to that state.
To cancel Business Compliance, select Leave Business Compliance.
Each state you add runs for a 12-month term, and you're billed monthly over that term. If you want to remove a state or leave Business Compliance before that term is up, email your compliance concierge team at [email protected] first. They'll tell you what happens to the rest of the term.
If Business Compliance is included with your Premium plan, you'll see a note on this page.
Before you remove a state: We'll stop being your registered agent there. Most states require one, so appoint a new agent to stay in good standing. We'll also stop tracking that state's mail and deadlines.
These services are charged separately from your subscription, on your regular Gusto invoice. Order them from your Business compliance page when you need them:
Certificate of good standing — $99 per certificate. Official proof that your business can operate and is in good standing. You may need one for a loan, a contract, or investors.
State account closure — $549 per state. A bundled service for when you stop working in a state. We close your state and local payroll tax accounts, and file your Secretary of State withdrawal so your business is no longer registered there.
State filing fees are charged on top of these prices, at cost. They vary by state and by business type, so you'll see your total before you confirm the order. The filing fee appears as its own charge, separate from the service itself.
Legal and tax advice. We do not give legal or tax advice. For advice about your business, talk to a lawyer or an accountant.
Payroll taxes. Gusto payroll already handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business.
Forming a new business. We register an existing business in a new state. We do not form new businesses.
Sales tax. We do not register you for sales tax or file sales tax returns.
Professional and industry licenses. We do not get or renew licenses for your profession or industry, or handle their reporting.
Reinstatements and reopened accounts. We do not reinstate a business with the Secretary of State or reopen closed payroll tax accounts.
General mail. We monitor payroll and compliance notices from government agencies, not your other mail.
Q: Why does my business need to register in a state?
A: Once you have an employee, a location, or other business in a state, that state's rules apply to you. This includes registration, filings, taxes, and renewals. It's separate from registering to run payroll there.
Q: How is this different from the payroll taxes Gusto already handles?
A: Gusto payroll handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business, like Secretary of State registration, annual reports, and registered agent service.
Q: I'm already registered in my state. Do I still need this?
A: Registering is just the first step. Staying in good standing is ongoing. We keep you there by acting as your registered agent, watching your mail, filing your annual reports, and alerting you before deadlines.
Q: How much does Business Compliance cost?
A: $85 per state, per month, billed monthly. When you add a state, you are committing to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, and they vary by state and business type. One-time services are charged separately from your subscription. You'll see the price before you confirm.
Q: How do Business Compliance charges show up on my bill?
A: They appear on your regular Gusto invoice, not a separate bill. Your subscription, each one-time service you order, and state filing fees show up as their own charges, with the state named, so you can see what each one is for.
Q: I already paid for a one-time registration. What happens if I add Business Compliance?
A: Email your compliance concierge team at [email protected]. They'll review your account and share your options.
Expand the sections below to learn how to register for income and unemployment tax in Colorado.
You’ll work with the following Colorado agencies when registering for payroll taxes:
Colorado Department of Revenue (DOR): Handles income tax withholding.
Colorado Department of Labor and Employment (CDLE): Manages unemployment tax and the Family and Medical Leave Insurance (FAMLI) program.
Local Colorado tax agencies: Handle local taxes, including Occupational Privilege Taxes (OPT). See Local tax registration—Occupational Privilege Taxes (OPT) for registration steps.
If you’re starting a new business in Colorado, register with the Colorado Secretary of State before registering with other agencies.
Before you start, make sure you have:
A Federal Employer Identification Number (FEIN).
A registered agent designated in Colorado.
If you formed your company outside Colorado, check whether you need to register with the Secretary of State or send them documents. To learn more about businesses formed in other states, review the agency’s FAQs.
Apply for both tax types online using MyBizColorado.
Before you begin, check out the agency’s overview of the registration process.
When you’re ready, click Start to begin the registration process. This process registers you with both:
The Department of Revenue (DOR)
The Department of Labor and Employment (CDLE)
If your company does not owe unemployment tax yet, your CDLE account stays inactive until it does. Learn when you become liable in the next part of this section.
Once you complete the registration, you’ll receive instant confirmation on MyBizColorado. The agency will also mail a confirmation letter.
The Department of Revenue issues your Colorado Account Number (CAN) for withholding. The CDLE issues your unemployment account number. To find each one after you register, see where to find your CAN and where to find your unemployment account number.
After you register, enter your tax account information in Gusto.
Your company becomes liable for state unemployment insurance tax when it meets either of these conditions:
You’ve paid $1,500 or more in wages during a calendar quarter.
You’ve had at least one Colorado employee working any part of a week for 20 or more different weeks in a calendar year.
If you need to run payroll before you meet these requirements, you can. For now, enter the new employer rate for your state in Gusto. Update the rate once you receive the official rate notice from the state.
Once you exceed $1,500 in wages, register for a new unemployment insurance (UI) employer account. The agency will send you a Notice of Employer's Tax Rates (Form UITR-7) by mail.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid Colorado work address for one or more employees.
The Colorado Department of Labor and Employment (CDLE) manages the Paid Family and Medical Leave Insurance (FAMLI) program, which is funded by payroll taxes.
As your payroll provider, Gusto withholds and sends employee and employer FAMLI contributions for each payroll, when required.
Important:
As of 2025, Gusto does not file CO FAMLI taxes for self-employed individuals.
Self-employed individuals must register, pay, and file FAMLI returns directly with the state. If you or any of your employees qualify as self-employed, see the self-employed section later in this article for Gusto-specific steps.
Gusto does not support employers covering 100% of employee FAMLI taxes. Talk to a tax advisor to explore your options. If you don’t have one, you can find one in our Partner directory.
All Colorado employers with at least one qualifying employee must register for a FAMLI account, even if they do not owe the employer portion of the tax. Employers must still send employee contributions.
If your business offers an equivalent private plan, you must:
Once approved, return to Gusto.
Go to Taxes & Compliance, then Tax setup.
Under Colorado Tax Setup, select No for the question about whether you’re required to pay the employer portion of FAMLI.
Add employee exemptions for the Colorado FAMLI tax so that Gusto will not withhold or pay the employee portion to the state.
Note: If you have an approved private plan, you’re typically not required to pay FAMLI tax to the state.
Self-employed individuals do not have to join Colorado FAMLI, but they can opt in.
If you or an employee qualifies as self-employed, follow the steps in FAMLI rules for self-employed individuals (2025 update).
Important: As of 2025, Gusto cannot file or pay Colorado FAMLI taxes for self-employed individuals. If this applies to you, follow the steps below based on how you receive your pay.
If you pay yourself a wage and have no other employees:
Register, file, and pay the tax directly with the state.
Once the exemption is in place, Gusto will not debit or pay this tax.
If you pay yourself a wage and also have employees:
For each self-employed owner, set an employee exemption for CO FAMLI in Gusto.
Gusto will not debit or pay the owner’s share.
We'll still withhold and pay CO FAMLI for your other employees.
You must register, file, and pay the owner’s portion of the tax directly with the state.
If you’re unsure whether this applies to you, talk to a tax advisor. If you do not have one, you can find one in our Partner directory.
If your exemption starts on a past date, like January 1, we recalculate FAMLI for the payrolls you already ran. When you save the exemption, you choose how we handle the difference. We can debit or credit your account, or you can work with the agency yourself.
We usually email you the details. The fix shows in your payroll history as a tax reconciliation. If we refund you FAMLI that was withheld from an employee’s pay, refund that amount to the employee. If we already paid FAMLI to the state for an earlier quarter, you may need to ask Colorado FAMLI for a refund. Learn how backdated exemptions work.
As of 2025, Gusto does not file CO FAMLI taxes for self-employed individuals due to new filing rules that require documents we cannot access.
CO FAMLI now asks self-employed businesses to include extra documents with each quarterly report. These can include bank statements, pay stubs, deposit slips, or written proof of earnings. Because these documents contain sensitive financial details, Gusto does not collect or store them. You’ll need to submit them directly to Colorado FAMLI. If this applies to your business, learn more below.
A person is considered self-employed if they:
Own more than 25% of a business
Own 25% or less but work independently and are free from employer control
To confirm whether someone meets this definition, review CO FAMLI's guidance for self-employed individuals.
Next steps may vary based on your company’s situation.
Gusto cannot pay or file FAMLI taxes for your business.
What you need to do:
Call CO FAMLI at (866) 263-2654 to confirm your business is registered correctly.
To prevent Gusto from submitting filings that will fail:
Set a company and employee exemption for CO FAMLI in Gusto. Both should start on January 1 of the current year. Then we will not debit or pay this tax.
To opt into FAMLI, enroll directly with the state.
Manually file and pay your FAMLI taxes each quarter and submit the prior year’s W-2s by December 1 every year. These filings must be completed outside of Gusto.
Gusto can file FAMLI taxes for employees, but not for SEIs.
What you need to do:
Call CO FAMLI at (866) 263-2654 to confirm your business is registered with both:
A Self-Employed Individual account
An Employer account
This is the account number you should enter in Gusto.
To avoid failed filings, add a CO FAMLI employee exemption for each SEI in Gusto. The exemption should take effect on January 1 of the current year.
Go to Taxes & compliance, then Tax setup. Verify that the listed account number is your Employer account, not your SEI account.
Manually file and pay taxes each quarter for your SEIs and submit the prior year’s W-2s by December 1 every year. These filings must be completed outside of Gusto.
For more information, visit CO FAMLI’s guide on Self-Employed Workers or call (866) 263-2654.
For an overview of the process, watch this step-by-step video. Then follow these steps:
Register for a FAMLI account with My FAMLI+ Employer.
Click Log into My FAMLI+ Employer. You'll be redirected to this website.
Next to Are you a new user?, click Create account.
On the page you’re redirected to, scroll down and click Create an account.
Enter your information. We recommend opting in to 2-step verification.
After creating your account, you’ll be directed to the CO My FAMLI+ page.
From the My FAMLI+ page, click Add or link an organization.
When asked, Are you a third party administrator registering on behalf of this organization?, choose No.
When asked, What organization type best describes the business you are registering?, do not select Third-Party Administrator or Transmitter.
Search for your company’s Federal Employer Identification Number (FEIN). If you are not registered yet, go to the next step.
Enter your company details to create a My FAMLI+ account. Use your company’s FEIN to register the business and link the accounts.
After you've registered for both accounts, authorize Gusto as your third-party agent for CO FAMLI so we can file and pay this tax on your behalf.
When you register, you’ll get your 10-digit FAMLI account ID in the My FAMLI+ portal. Next, enter your tax account information in Gusto. This includes your account ID and whether you owe the employer portion.
Important: Every employer with Colorado employees must update their Annual Total Employee Headcount in My FAMLI+ Employer each year. The state does not carry over last year’s headcount.
You pay the Family and Medical Leave Insurance (FAMLI) employer portion only if your business had 10 or more employees nationwide last calendar year. Each year, determine your employee headcount based on the year before.
Here’s a summary of the requirements:
You are not required to participate in FAMLI, but you can choose to in the future. Learn more about self-employed participation in FAMLI.
Important: As of 2025, we do not file CO FAMLI taxes for self-employed individuals due to new filing rules that require documents we cannot access.
If this applies to your business:
In Gusto, select No for the FAMLI employer portion question.
You’ll need to handle registration, payments, and filings outside of Gusto.
See all the steps in FAMLI rules for self-employed individuals (2025 update).
Here is what applies to your business:
You do not have to pay the employer portion of the premium.
You still need to register with FAMLI to send in employee contributions.
Your Colorado employees pay their portion: 0.44% of their wages, up to the Social Security wage base.
In Gusto, select No for the FAMLI employer portion question.
Here is what applies to your business:
You pay the employer portion: 0.44% of each Colorado employee’s wages
Your Colorado employees pay their portion: 0.44% of their wages, up to the Social Security wage base
In Gusto, select Yes for the FAMLI employer portion question
For example, say you have 100 employees nationwide and 9 work only in Colorado. You pay the 0.44% employer portion for those 9 employees. You also withhold and send in their 0.44% employee portion.
You pay premiums only for employees located in Colorado. A Colorado employee does all of their work in Colorado, and their work is subject to Colorado unemployment tax. Learn more in the FAMLI Division's Premium Rules at 7 CCR 1107-1, Section 1.5.6.C.
Pro Tip: You can learn more in this FAMLI resource, where you can access the FAMLI toolkit for employers. You can also contact the agency by email at [email protected].
Employer and employee contributions are calculated as a percentage of wages.
Employers contribute 0.44% of employee wages. See the participation requirements earlier in this article to determine if you need to pay the employer portion
Employees contribute 0.44% of their wages until the Social Security wage base amount is surpassed
For example, if an employee made $1,000 in wages, the employee would pay $4.40, and the employer would pay $4.40.
Gusto handles FAMLI tax withholding and payments — but employees file leave claims directly with the state, not through Gusto.
Employees go to My FAMLI+, create or sign in to their individual account, and follow the state's steps to file a claim.
If an employee's leave is approved, you can skip them on payroll.
Questions about a claim? Call CO FAMLI at (866) 263-2654.
If you have employees working in any of these cities, you or your employees may owe an Occupational Privilege Tax (OPT):
Aurora (this tax was repealed on January 1, 2025)
Denver
Glendale
Greenwood Village
Sheridan
Each city's registration steps follow in this section.
The OPT is a local tax that includes both an employee and employer portion.
Employees who earn more than a set amount each month pay the employee portion. Each city sets its own amount.
Employers pay a flat amount each month for each employee. The employer portion applies even in a month when you do not run payroll.
Some Colorado cities also require employers to pay OPT for business owners and officers who are not on payroll. In Gusto, you’ll enter how many owners or officers are not employees but still owe OPT. Do not include owners or officers who get taxable wages through payroll.
After you register for local OPT, enter your local tax account information in Gusto.
Who pays the Denver OPT
The following people are subject to the Denver OPT:
Employees who earn $500 or more in a month.
Owners and officers, even if they are not on payroll.
Partners or managers who perform business in Denver.
How Denver taxes owners and officers depends on whether they get wages through payroll:
Paid through payroll: Denver counts them as employees, including corporate officers and S corporation owners. When they earn enough to owe the tax, both portions apply.
Not paid through payroll: Owners who are not employees, like sole proprietors and partners, owe only the employer portion. Tell Gusto how many of them owe the tax, using the steps in this section.
Some employers may not owe the employer portion. This includes government or charitable groups whose employees do work that fits the group’s exempt purpose. Employees are never exempt.
If you’ve confirmed that your company qualifies for an employer exemption, contact us to let us know.
To tell Gusto about owners and officers subject to the Denver OPT:
Go to Taxes & compliance, then Tax setup.
Scroll to Colorado Tax Setup and click Manage taxes.
In the applicable field, enter the number of owners and officers who owe the tax but are not on payroll. Do not count anyone who gets wages through payroll.
How the tax is calculated and when it’s withheld
Gusto usually withholds the Denver OPT on the first payroll of each month. We figure and withhold the tax monthly, but we pay the agency on your company’s assigned deposit schedule.
The employee portion of the tax is $5.75 per month.
The employer portion of the tax is $4.00 per month, also called the business operations portion.
The total monthly tax is $9.75 per employee, owner, or partner.
If there are no employees subject to the tax during a month, employers still owe the $4.00 business operations portion.
The tax depends on the wages employees earn, so we process it in arrears. That means we figure and withhold it at the start of the next month, based on the wages from the month before.
For example, if you join Gusto in January, we withhold the Denver OPT for January at the start of February, after we process January wages.
To register your business for the Denver OPT:
Go to the Denver Treasury Division website.
Scroll to Access & Registration and click Register a New Business.
If the agency requires your company to file quarterly or annually, email [email protected] to request a monthly filing frequency.
Gusto uses a monthly deposit schedule by default, which helps prevent late payments or filings. We’ll try to file monthly. If a filing fails, we’ll update your schedule to match the one the agency assigned.
You can learn more about how Denver OPT taxation works on the City and County of Denver website.
The Sheridan OPT is withheld on payroll each month and includes both an employee and employer portion. Each portion is $3 per month.
All employers engaged in business within the city, whether as an owner, operator, or agent, must pay this tax for each employee who:
Performs all or part of their work within Sheridan during any period in a calendar month.
Earns $500 or more in gross compensation for that month.
To register your business for the Sheridan OPT:
Go to the City of Sheridan website to register your business online.
To set your deposit frequency to monthly, contact the city at (303) 762-2200.
Gusto pays Sheridan OPT taxes monthly, the most frequent schedule, to help minimize potential penalties or interest.
The Glendale OPT is withheld monthly for all employees who work within the city and earn more than $750 per month. The employee portion is $5 per month, and the employer portion is $5 per month, for a total of $10 per employee.
Self-employed individuals, owners, partners, and officers who are not paid through payroll still owe the employer portion of the tax. Learn how to report them in Gusto later in this section.
To register your business for the Glendale OPT:
Go to the City of Glendale website to register your business online.
To set your deposit frequency to monthly, contact the city at (303) 759-1513.
Gusto pays Glendale OPT taxes monthly, the most frequent schedule, to help minimize potential penalties or interest.
To tell Gusto about owners and officers subject to the Glendale OPT:
Go to Taxes & compliance, then Tax setup.
Scroll to Colorado Tax Setup and click Manage taxes.
In the applicable field, enter the number of owners who are subject to the tax.
The Greenwood Village OPT includes a $2 employee portion and a $2 employer portion per month, for a total of $4. Both portions apply when an employee earns $250 or more in a calendar month.
Owners, partners, and officers who do not earn at least $250 per month and are not paid through payroll still owe the employer portion of the tax. Learn how to report them in Gusto later in this section.
To register your business for the Greenwood Village OPT:
Go to the City of Greenwood Village website to register your business online.
To set your deposit frequency to monthly, contact the city at (303) 486-8299.
Gusto pays Greenwood Village OPT taxes monthly to help minimize potential penalties or interest.
To tell Gusto about owners and officers subject to the Greenwood Village OPT:
Go to Taxes & compliance, then Tax setup.
Scroll to Colorado Tax Setup and click Manage taxes.
In the applicable field, enter the number of owners who are subject to the tax.
If you've already registered in the state, you need to enter your tax account details in Gusto. You need to be registered with one or more of the agencies below for us to file and pay taxes on your behalf:
Colorado Department of Revenue (DOR): Income tax withholding
Colorado Department of Labor and Employment (CDLE): Unemployment tax and the Family and Medical Leave Insurance (FAMLI) program
Local Colorado tax agencies
If you still need to register, refer to the applicable section earlier in this article to learn more. Once you add a valid Colorado work address in Gusto for one or more employees, you can enter your state tax account information.
To add your Colorado tax account information:
Go to Taxes & compliance, then Tax setup.
Scroll to Colorado Tax Setup and click Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account updates.
Enter your Colorado Account Number (CAN) issued by the Department of Revenue. This number is typically eight digits long.
Where to find your CAN:
Your Colorado Revenue Online agency portal
Sign in and go to your Wage Withholding account, then look for the account number formatted #########-###-WTH
Form DR 1094: quarterly returns
If you don't know your account number, call the Colorado Department of Revenue at (303) 238-7378
The number is an eight-digit number. Some documentation includes trailing digits (for example, 12345678-003-WTH). In Gusto, enter only the first eight digits (12345678) and not the trailing digits (003-WTH).
If Gusto tells you an account number is not valid, it is usually the number itself rather than a problem with Gusto. Check all of these before you contact us:
It is the right number. Compare what you entered to your agency documentation, character for character.
It is the right type of account. Each tax has its own account number, so a withholding number will not work in an unemployment field, and the other way around.
It follows any special instructions in this section. Some agencies format their numbers in a way Gusto does not use—for example, you may need to drop a leading zero or leave off extra characters at the end.
If you are not sure your number is correct, check with the agency first. They can confirm the number and the format they have on file for you, which is the quickest way to get this sorted.
Next, enter your withholding tax filing frequency.
Where to find your filing frequency:
The Colorado Department of Revenue (DOR) assigns your company one of these tax filing schedules: quarterly, monthly, or weekly (frequent).
Your Colorado Revenue Online agency portal in the Wage Withholding account section
Your company's registration letter
If you cannot find your company's filing frequency, call the CO DOR at (303) 238-7378
Enter your Colorado Department of Labor and Employment (CDLE) unemployment account number. This is a seven- or eight-digit number.
Where to find your unemployment account number:
You can find your unemployment account number and current tax rate in your MyUI Employer account.
To confirm your account number format:
If you were issued a seven-digit number, add a leading 0 in Gusto so the number contains eight digits
If you previously had a nine-digit number formatted 123456.00-7, the agency converted it to an eight-digit format by removing the seventh and eighth digits and adding a leading zero
Example: 123456.00-7 becomes 01234567
If Gusto tells you an account number is not valid, it is usually the number itself rather than a problem with Gusto. Check all of these before you contact us:
It is the right number. Compare what you entered to your agency documentation, character for character.
It is the right type of account. Each tax has its own account number, so a withholding number will not work in an unemployment field, and the other way around.
It follows any special instructions in this section. Some agencies format their numbers in a way Gusto does not use—for example, you may need to drop a leading zero or leave off extra characters at the end.
If you are not sure your number is correct, check with the agency first. They can confirm the number and the format they have on file for you, which is the quickest way to get this sorted.
Next, enter your 3 unemployment tax rates in Gusto as percentages: Unemployment Insurance Rate (your base rate), Support Surcharge Rate (your support rate), and Solvency Surcharge Rate. The support rate combines 4 state-run funds, so you do not need to enter them separately. If the state changes any of the 4 funds, we update your support rate for you, so you do not need to change it. You can find your rates on your mailed rate notice or in your MyUI Employer account.
If you’re using your mailed rate notice
Your rate notice also shows in the Viewing Correspondences tab of your MyUI Employer account. Enter these items in Gusto:
Base rate: Item 6
Support rate: Item 7. This rate already includes all 4 support surcharges, so enter it as shown
Solvency surcharge rate: Item 8
If you’re using the View Rate Notice section of MyUI Employer
Sign in to your MyUI Employer account and open the View Rate Notice section. Enter these rates in Gusto:
Base rate: Use the base rate shown
Support rate: Add these 4 surcharges together and enter the total
Employment Support Fund (ESF) surcharge
Unemployment Insurance Program Support Fund surcharge
Benefit Recovery Fund (BRF) surcharge
Workforce Development Fund (WDF) surcharge
Solvency surcharge rate: Use the solvency surcharge rate shown
Your MyUI Employer landing page also shows your current tax rates in the Account Information panel, labeled Current Rate (New Employer or Computed). To see more rate details, click View details at the bottom of that panel.
If you do not know your account number or rates, call the agency at (800) 480-8299. You can also check out this agency resource that details how to use and manage your MyUI account.
If you have employees working in one of the following locations, you or your employees may be liable for an Occupational Privilege Tax (OPT):
Aurora (this tax was repealed on January 1, 2025)
Denver
Glendale
Greenwood Village
Sheridan
Enter the applicable local tax account number.
Where to find your local tax account numbers:
You can find your existing OPT account numbers and deposit schedules on notices you've received from the local agencies.
To contact the agency directly:
Denver: Use the city's lookup tool:
Go to the city of Denver's agency site, but do not sign in
Scroll to the Additional Services section and click Find an Excise Tax Account
Select how you'd like to search. We recommend using your Federal Employer ID Number (FEIN)
Enter the additional information and click Search
If your company shows in the results, you'll see your Denver Occupational Privilege Tax account number listed. Enter this in Gusto
If you get the following error message, you may still need to register your company with the agency: "If you cannot find your own business, you may need to register..."
Glendale: (303) 759-1513
Greenwood Village: (303) 486-8299
Sheridan: (303) 762-2200
If Gusto tells you an account number is not valid, it is usually the number itself rather than a problem with Gusto. Check all of these before you contact us:
It is the right number. Compare what you entered to your agency documentation, character for character.
It is the right type of account. Each tax has its own account number, so a withholding number will not work in an unemployment field, and the other way around.
It follows any special instructions in this section. Some agencies format their numbers in a way Gusto does not use—for example, you may need to drop a leading zero or leave off extra characters at the end.
If you are not sure your number is correct, check with the agency first. They can confirm the number and the format they have on file for you, which is the quickest way to get this sorted.
If you need to register for an OPT tax, see Local tax registration—Occupational Privilege Taxes (OPT) earlier in this article.
Troubleshoot local tax issues:
The most common issue is usually related to the tax deposit schedule. We pay OPT taxes on a monthly basis, following the most frequent schedule, to minimize potential penalties and interest. If we've notified you of a tax deposit schedule discrepancy, contact the applicable agency directly and request that your deposit frequency be set to monthly.
Some Colorado cities also require employers to pay OPT for business owners and officers who are not included on payroll. In your Gusto account, we'll ask you to include how many business owners or officers are not considered employees but are subject to OPT taxes. Do not include owners or officers who are paid wages.
Go to Taxes & compliance, then Tax setup. Scroll to Colorado Tax Setup and click Manage taxes. There, answer Required to pay FAMLI employer portion? and enter your 10-digit FAMLI account ID. We use both to pay and file your FAMLI taxes correctly.
To answer the employer portion question:
Select Yes if you had 10 or more employees nationwide last calendar year
Select No if you had 1–9 employees nationwide last calendar year
Select No if you have no employees other than owners
Select No if the FAMLI Division approved your private plan
Count all of your employees nationwide, not only the ones who work in Colorado. Learn more in Determine which portions to pay (employer, employee, or both).
You also need to update your headcount with the state each year. Learn how to update your total employee headcount for Colorado FAMLI.
Where to find your FAMLI account ID:
You can find your 10-digit FAMLI account ID in 2 places:
The email the agency sends after you create your My FAMLI+ Employer account
Your My FAMLI+ Employer account. Sign in to your account, click Manage accounts, and look in the Account ID column.
If you have a self-employed individual (SEI) account and an employer account, enter the employer one.
Then authorize Gusto with CO FAMLI so we can file and pay this tax for you.
If Gusto tells you an account number is not valid, it is usually the number itself rather than a problem with Gusto. Check all of these before you contact us:
It is the right number. Compare what you entered to your agency documentation, character for character.
It is the right type of account. Each tax has its own account number, so a withholding number will not work in an unemployment field, and the other way around.
It follows any special instructions in this section. Some agencies format their numbers in a way Gusto does not use—for example, you may need to drop a leading zero or leave off extra characters at the end.
If you are not sure your number is correct, check with the agency first. They can confirm the number and the format they have on file for you, which is the quickest way to get this sorted.
Learn how to authorize us as your third-party agent (TPA) for the Colorado agencies below.
To authorize Gusto with CO FAMLI:
In Manage my account, select Manage Accounts. If you do not see this, call the agency at (866) 263-2654 for help.
In the Account name column of the table, select your company's tax account. If you cannot find your account, use the Search box.
In Third Party Administrator, scroll down and click Add.
In TPA Account, enter the following info:
Select account: 453942850 — do not include a dash.
Access start date: Enter the first day of the first quarter with a check date processed in Gusto. This is the first quarter Gusto will be authorized to file and pay for you.
For example, if your first check date in Gusto was February 14, 2026, you’d enter the Q1 start date of 1/1/2026.
Click Save.
Confirm your info is correct and click Yes, add TPA.
Next, sign in to Gusto to let us know you've granted us access:
On your Home page, under your to-dos, click Give Gusto access to your Colorado Family and Medical Leave Insurance account.
Click the checkbox to indicate you've completed the task in your tax account.
Click Submit.
The Colorado Department of Revenue (DOR) requires that you make us your third-party agent (TPA) so that we can help keep your account information up to date and troubleshoot tax issues.
Important: To complete the TPA setup, you need to have full access in your Revenue Online portal. If you need help, check the agency's instructions for granting third-party access.
Sign in to the Revenue Online portal.
In the top-right corner of the page, click Manage my profile.
On the More... screen, in the Access box, click Grant Third Party Access.
From the Add Third Party Online Access page, click Next.
In Third Party Access Information, enter the following info:
Username: [email protected] — enter it with a capital C. This is Gusto's username in Revenue Online, not an account number.
Access level: All access
Access start date: Enter the first day of the first quarter with a check date processed in Gusto. This is the first quarter Gusto will be authorized to file and pay for you.
For example, if your first check date in Gusto was February 14, 2026, you’d enter the Q1 start date of 1/1/2026.
If you get an error and no message shows up, we cannot fix it. Call the Colorado DOR (303-238-7378) for help. A representative there can give Gusto permission to access your account.
Click Submit.
After you've given us access to the agency, sign in to your admin profile in Gusto.
From your Home page under Things to do, find and click Give Gusto access to your Colorado Department of Revenue account.
Check the box to let us know you completed the task with the agency.
Click Submit.
Verify that you've added the withholding tax type to your account. Make sure the following information entered into Gusto matches exactly what's on file with the CO DOR:
Official company name
Company address
FEIN (Federal Employer Identification Number)
Colorado Account Number (CAN)
If we have trouble gaining the access we need, call the CO DOR at (303) 238-7378 to resolve the issue.
The CDLE requires that you set us as your third-party agent (TPA) before we can handle your tax filings and payments. We cannot add ourselves as a TPA for you.
CDLE won’t let you give Gusto access if another payroll provider is still assigned. You can only have one TPA at a time—remove other providers first.
To authorize Gusto as your TPA:
From the main menu, select Account Maintenance and then Third Party Administrator (TPA).
Scroll to the bottom of the page and click New.
On the Assign Third Party Administrator (TPA) page, enter Gusto's TPA ID: 500003429.
Click Next.
Under TPA Details, enter the following:
TPA Services Begin Date: Select the first day of the quarter you started paying people using Gusto (Jan 1, Apr 1, Jul 1, or Oct 1)
TPA Services End Date: No need to enter an end date
Under Un-Assigned Roles, only select the following roles:
Edit Account Maintenance
Submit Employment and Wage Detail
Edit Tax Payments, Update and Submit
View Rate Notice and Voluntary Contribution role
Do not add any roles for Benefits, Workshare, or Mailing
Click Save.
After you've given us access to the agency, sign in to your admin profile in Gusto.
From your Home page, under Things to do, click Give Gusto access to your Colorado Labor and Employment account.
Check the box to let us know you completed the task with the agency.
Click Submit.
We should now have access to your account. If you need to update our TPA settings later, click Modify under Third Party Administrator (TPA).
Note: This tax has been repealed as of January 1, 2025. This step is not necessary from that date onwards. However, if you need prior returns amended, we will still need to be listed as your TPA.
This agency requires you to make us your third-party agent (TPA) before we can file and pay taxes on your behalf.
To authorize Gusto with the City of Aurora:
From the home screen, click the Settings button.
Under the I Want To menu, click Third party access and select Grant Access to a Third Party to continue.
This will open an Add Third-Party Login screen. Enter "zenpayroll" as the username.
For tax type Occupational Privilege Tax, select Yes in the Include column. This allows us to file and pay on your behalf.
Click Next, and then Submit when finished.
Important: Colorado requires all employers with Colorado employees to update their Annual Total Employee Headcount in the My FAMLI+ Employer account every year. The state does not carry over your headcount from the previous year. If you miss the deadline, the state will assume you have 10 or more employees and will charge the standard premium rate (0.88%) starting January 1 of that year. If you have 9 or fewer employees, you must update your headcount to keep the lower rate (0.44%).
You must update your headcount if:
You have any Colorado employees, and
You participate in the FAMLI program (including employers with approved private plans)
Exception: Local government employers who voted to opt out of FAMLI do not need to update headcount.
The percentages below are the total premium remitted on each employee's eligible wages, not the amount withheld from their paycheck. The employee portion is always 0.44% — your headcount determines whether the employer portion of 0.44% applies on top of it.
Your total employee count determines your FAMLI premium rate:
10 or more employees: 0.88% total (0.44% employee portion + 0.44% employer portion).
9 or fewer employees: 0.44% total (0.44% employee portion only — the employer portion does not apply)
Updating your headcount ensures you pay the correct rate for the year.
Tax year 2027 deadline: February 28, 2027
If you do not update by the deadline:
The state will assume you have 10+ employees
You will owe 0.88% of wages every quarter, starting January 1, 2027
You must update your headcount directly in your My FAMLI+ Employer account. This update cannot be done in Gusto.
General steps:
Go to your Annual Total Employee Headcount section.
Enter your total number of employees for the year.
Review and submit your update before the deadline.
If you need help updating your headcount:
Call the FAMLI Division: (866) 263-2654
Review their guidance in the 2025 Premiums news article
Use this list to find Colorado's tax forms and where to view each one.
UITR-1a (Unemployment Wage Report; Individual Employee's Wages)
Family and medical leave insurance wage reports
DR 1093 (Annual Transmittal of State W-2 and 1099 Forms)
State W-2 (Wage and Tax Statement)
Report of New Hires
Various local returns
To view these forms, go to Taxes & compliance, then Tax documents, and select the State tab.
If the Colorado Department of Labor and Employment (CDLE) sends you a notice about your quarterly unemployment wage report (UITR-1a), you do not need to file it yourself for any quarter you ran payroll with Gusto. We file it with CDLE once you give Gusto access to your CDLE account. After we file, you’ll find it in Tax documents with your other state forms.
DR 1094 (Income Withholding Tax Return)
To view these filings, sign in to the Colorado agency portal.
UITR-1 (Unemployment Contribution Report; Quarterly Report of Wages Paid and Premiums Owed) — not required after Q2 2023.
To see what we've paid for you, run the Agency payments report.
If we let you know a tax filing failed, learn how to fix it and tell us when it's fixed.
Use this list to reach Colorado's payroll tax agencies by phone or website. It covers income tax withholding, unemployment insurance, and paid family and medical leave (FAMLI).
Phone numbers and links can change. If one does not work, search the agency's official website for the latest contact info.
Income tax withholding — Colorado Department of Revenue (DOR): (303) 238-7378
Unemployment insurance — Colorado Department of Labor and Employment (CDLE): (800) 480-8299
Paid family and medical leave (FAMLI) — Colorado FAMLI Division: (866) 263-2654. Email: [email protected]
If Colorado SecureSavings notifies you about enrollment, you can automate payroll deductions and streamline your plan administration by integrating your company’s auto-IRA with Gusto.
Learn how to close or reopen tax accounts.