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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.
Gusto works with Middesk to register your business for state tax accounts when you hire employees or start working in a new state. We set up state income tax withholding and state unemployment insurance so we can run payroll and file taxes on your behalf.
We can start your registration after all of these are true:
You added a company work address in the new state.
You assigned that address to a new or existing employee.
You checked your Gusto Home page for a registration to-do.
If required, you registered with preliminary state agencies (like the Secretary of State or Department of Licensing and Regulatory Affairs) first and confirmed it's done.
States that require SOS registration before tax setup: Michigan, Missouri, New Jersey, New Mexico, and Vermont.
Middesk cannot help with registration if your business is:
A non-profit that is not a 501(c)(3)
A business that left a PEO
A business that bought another business that was already registered
A business that changed its legal entity type (for example, LLC to Corp)
A Limited Partnership (LP) or Limited Liability Partnership (LLP)
You must also:
Have a FEIN in Gusto
Not already have a tax account in that state
If you already registered with the state, Middesk will cancel the order and you will not be charged.
Included
Middesk registers your business for:
State income tax withholding
State unemployment insurance (SUI)
Not included
Middesk does not register your business for:
Local tax agency registration
Paid Family and Medical Leave (PFML) registration
Third-Party Agent (TPA) access
Power of Attorney (POA) authorization
Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.
The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:
The price
What is included
How long registration usually takes
You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.
You can also visit the Middesk Help Center to see estimated processing times for each state.
Here is what to expect when Middesk handles your registration:
You answer questions about your business, including:
Basic company info
Contact details
Addresses
Owner or officer info
State-specific details
Middesk reviews your information.
Middesk usually submits your registration within two business days.
A state agency may contact you to verify the request.
⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.
After your order is marked as complete, we add the charge to your next Gusto monthly invoice.
When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.
For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.
States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.
You can run payroll before registration finishes. However:
Gusto cannot file or pay taxes until all tax account numbers are added.
You may receive late notices or penalties. These are your responsibility.
For unemployment tax, use your state’s new employer rate until you receive the correct one.
Note: You can cancel orders before they are sent to Middesk. Once an order is submitted to Middesk, it cannot be canceled or refunded.
If you need help with any of the registration questions, check Middesk’s Help Center.
In your web browser:
Go to Taxes & Compliance → Tax setup.
Find [State name] Tax Setup.
Click Learn more under “Let us help you register.”
Review the price, process, and timeline. We do not charge you until after your order is complete.
Click Get started on Middesk.
Review everything carefully before submitting. Mistakes can delay registration.
In the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Taxes & compliance.
Scroll down to Quick links and choose Setup tax accounts.
Scroll down to [State name] tax setup. Tap Learn more.
Review the process, timeline, and pricing. We do not charge you until after your order is complete.
Tap Get started on Middesk.
Share your business information and review everything carefully before submitting. Mistakes can delay registration.
To check your Middesk registration status in Gusto:
Go to Taxes & Compliance → Tax setup.
Find the state and view the status.
Possible statuses include:
Tax registration in progress
We need more information
The state is working on your order
Your registration is complete
Your order is on hold (often due to state requirements)
You have existing tax accounts
We could not complete your registration
If you entered the wrong eligibility date, email [email protected].
Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.
Check the state-specific registration article to see if TPA or POA is required for your state.
If there is no TPA or POA section in the state article, it is not needed right now.
If TPA or POA requires an agency portal:
If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.
If Middesk does not create the account but the state requires portal access, you must create the account yourself.
You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.
To cancel your order:
Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.
In the Finish your [state] registration order banner, select Cancel order.
Q: Do I need a FEIN to use Gusto’s registration service?
A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.
Q: Why can’t I enter 0% ownership or add a commercial owner?
A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.
Q: What if the responsible party is international without an SSN or ITIN?
A: Middesk cannot help in this case. You will need to register directly with the state.
Q: What if I’m not liable for unemployment tax yet?
A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.
Q: I need to change information I already submitted. What do I do?
A: Email [email protected].
Q: What if the tax agency contacts me?
A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.
Q: When will my tax account numbers be available?
A: Timelines vary by state. Check Middesk’s guidance for estimates.
Q: Can Middesk close my state tax accounts?
A: No. You must close accounts directly with the state.
Visit the Middesk Help Center for help with registration-specific questions.
Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.
Expand the sections below to learn how to register for income and unemployment tax in Colorado. This section also includes information about local taxes.
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).
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 your company was formed outside Colorado, confirm whether you need to register with or provide documentation to the Secretary of State. For more information about foreign business entities, 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 is not yet liable for unemployment tax, your CDLE account will remain inactive until you meet the liability requirements. Learn more below about when you become liable.
Once you complete the registration, you’ll receive instant confirmation on MyBizColorado. The agency will also mail a confirmation letter.
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.
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
Review the city-specific sections below for registration instructions.
The OPT is a local tax that includes both an employee and employer portion.
Employees who earn more than a specific amount each month pay the employee portion of the tax. The threshold amount is set by each agency and may vary by city.
Employers pay a flat amount each month for each employee. The employer portion applies even if no payroll is run during that month.
Some Colorado cities also require employers to pay OPT for business owners and officers who are not on payroll. In Gusto, you’ll be asked to enter the number of business owners or officers who are not considered employees but are still subject to OPT taxes. Do not include owners or officers who receive taxable wages through payroll.
After you register for local OPT, enter your local tax account information in Gusto.
Who is subject to the tax?
The following people are subject to the Denver OPT:
Employees who earn $500 or more in a month.
Owners and officers, even if they aren’t on payroll.
Partners or managers who perform business in Denver.
Some employers, such as government or charitable organizations whose employees perform duties consistent with the organization’s exempt purpose, may be exempt from the employer portion of the tax. Employees are never exempt.
You’ll also need to tell Gusto which owners and officers are subject to the tax. Instructions follow in the next section.
If you’ve confirmed that your company qualifies for an employer exemption, contact us to let us know.
To tell Gusto which owners and officers are 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 who are subject to the tax.
How the tax is calculated and when it’s withheld
Gusto usually withholds the Denver OPT on the first payroll of each month. Although the tax is calculated and withheld monthly, payments are deposited to the agency according to 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.
Because the tax liability is based on wages earned, it's processed in arrears. This means it’s calculated and withheld at the start of the following month, based on the wages from the previous month.
For example, if you join Gusto in January, the Denver OPT for January will be withheld at the beginning of February, once January wages have been processed.
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 defaults to a monthly deposit schedule, which helps prevent late payments or filings. Gusto will attempt to file monthly, and if a filing fails, we’ll update your schedule to match the frequency assigned by the agency.
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 the 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 aren’t paid through payroll are still subject to the employer portion of the tax. Learn more about reporting these individuals 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 don’t earn at least $250 per month and aren’t paid through payroll are still subject to the employer portion of the tax. Learn more about reporting these individuals 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.
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.
Note: If you have an approved private plan, you’re typically not required to pay FAMLI tax to the state.
Add employee exemptions for the Colorado FAMLI tax so that Gusto will not withhold or pay the employee portion to the state.
Self-employed individuals aren’t required to participate in Colorado FAMLI, but they can choose to opt in.
If you or an employee qualifies as self-employed, follow the steps in the related section below to enroll.
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 don’t have one, you can find one in our Partner directory.
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:
Add an employee-level CO FAMLI exemption for each SEI. The exemption should take effect on January 1 of the current year.
Let us know you closed your CO FAMLI tax account in Gusto. This prevents us from filing on your behalf.
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 your company’s Federal Employer Identification Number (FEIN). If you aren’t already registered, proceed 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 receive your new 10-digit FAMLI account ID directly in the My FAMLI+ portal. Once you have your FAMLI account ID, enter it in Gusto along with your liability information.
After you register, enter your tax account information in Gusto.
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.
Colorado employers need to pay the employer portion of Family and Medical Leave Insurance (FAMLI) only if they had 10 or more employees nationwide in the previous calendar year. Each year, determine your employee headcount based on the previous calendar year.
Here’s a summary of the requirements:
You aren't 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:
Let us know in Gusto.
You’ll need to handle registration, payments, and filings outside of Gusto.
Learn more about this process in the self-employed section earlier in this article.
Here is what applies to your business:
You do not have to pay the employer portion of the premium.
You need to register with FAMLI to remit employee contributions.
Your Colorado employees pay the employee portion of their wages (0.45%) until they meet the Social Security wage base amount.
Here is what applies to your business:
You pay the employer portion: 0.45% of each Colorado employee’s wages
Your Colorado employees pay the employee portion of their wages (0.45%) until they meet the Social Security wage base amount
For example, if you have 100 employees nationwide and nine working completely in Colorado, you pay the 0.45% employer’s share and withhold and remit the 0.45% employee’s share for each of those nine employees.
Employers only need to pay premiums for employees who are located in Colorado. A Colorado employee is someone who performs their work entirely in Colorado and whose work is subject to Colorado State Unemployment tax. More information about localization can be found 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 0.45% of employee wages. See the participation requirements earlier in this article to determine if you need to pay the employer portion
Employees contribute 0.45% 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 $4.50, and the employer would pay $4.50.
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'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).
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
Next, enter your unemployment rates as percentages. In Gusto, you need to enter three rates: the base rate, the support rate, and the Solvency Surcharge rate. The support rate combines four state-run funds, so you do not need to list these separately. If the state changes any of the four funds, the support rate will update automatically.
Where to find your unemployment tax rates:
Your current tax rates are shown on the main landing page of your MyUI Employer account under the Account Information panel labeled Current Rate (New Employer or Computed). To view more rate information, at the bottom of the Account Information panel, click the View details hyperlink.
There are two ways to find your unemployment rates: on your mailed rate notice or in your MyUI Employer account.
To find your rates on your mailed rate notice or in the Viewing Correspondences tab of your online portal:
Base rate: Item 6
Support rate: Item 7. This rate includes four funds:
Employment Support Fund surcharge
Unemployment Insurance Program Support Fund surcharge
Benefit Recovery Fund surcharge
Workforce Development Fund surcharge
Solvency surcharge rate: Item 8
To find your rates in the View Rate Notice section of your MyUI Employer account:
Sign in to and open the View Rate Notice section
Enter the following rates in Gusto:
Base rate: Use the rate shown in your account
Support rate: Combine the ESF, BRF, UI Program Support Fund, and WDF surcharges
Solvency surcharge rate: Use the rate shown in your account
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 you need to register for an OPT tax, refer to the Register a company with state and local agencies section 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.
On the Manage Taxes page, let us know if you're required to pay the employer portion of FAMLI so we can accurately pay and file your taxes.
Next, enter your 10-digit FAMLI account number.
Where to find your FAMLI account ID:
Once you've created a MyFAMLI+ account, find your FAMLI account ID in one of these locations:
Check your email for your account ID. After you create your MyFAMLI+ account, the agency will send you a confirmation email with your account ID included
Sign in to your MyFAMLI+ account to find your ID:
Click Manage accounts
Your account ID will be listed in the Account ID column
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: Gusto, Inc. (FEIN ending 2850)
Start date: The first day of the quarter you're authorizing us to file and pay on your behalf in Colorado.
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 Manage Third Party Access. To complete the TPA setup, you need to have full access in your Revenue Online portal.
From the Add Third Party Online Access page, click Next.
In Third Party Access Information, enter the following info:Â
Username: [email protected]. The "C" must be capitalized
Access level: All access
Access start date: Enter the first day of the first quarter that has a check date in Gusto
For example, if your first check date in Gusto was February 14, 2025, you’d enter the Q1 start date of 1/1/2025.
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, 2026. 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.
Your total employee count determines your FAMLI premium rate:
10 or more employees: 0.88% (company is liable for both the employee and employer portion of the FAMLI rate)
9 or fewer employees: 0.44% (company is only liable for the employer portion of the FAMLI rate)
Updating your headcount ensures you pay the correct rate for the year.
Tax year 2026 deadline: February 28, 2026
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, 2026
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
DR 1094* (Income Withholding Tax Return)
UITR-1 (Unemployment Contribution Report; Quarterly Report of Wages Paid and Premiums Owed)
Not required after Q2 2023
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 W2 (Wage and Tax Statement)
Report of New Hires
Various local returns
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
Revenue Agency: Colorado Department of Revenue (DOR)
Phone: (303) 238-7378
Workforce or Labor Agency: Colorado Department of Labor and Employment (CDLE)
Phone: (800) 480-8299
Family and Medical Leave Insurance:
Phone: (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.