"Employment" means services performed after December 31, 1971, by an individual in the employ of a religious, charitable, educational, or other organization which is excluded from the term "employment", as defined in the "Federal Unemployment Tax Act" solely by reason of section 3306 (c)(8) of that act, and which has had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or the preceding calendar year, regardless of whether they were employed at the same moment of time.
Source: L. 90: Entire section added, p. 592, § 3, effective April 3.
Editor's note: See § 8-70-140 for services that are not included in the use of the term "employment" as used in this section.
Cross references: For section 3306 of the "Federal Unemployment Tax Act", see 26 U.S.C. § 3306.
Structure Colorado Code
Article 70 - Definitions - General Provisions
§ 8-70-102. Legislative Declaration
§ 8-70-105. Banks as Instrumentalities of United States
§ 8-70-106. No Vested Rights or Immunities
§ 8-70-107. Disposition of Funds in Event of Unconstitutionality
§ 8-70-108. Conformity With Federal Statutes
§ 8-70-109. Agricultural Labor
§ 8-70-110. Benefits - Classifications
§ 8-70-111. Benefit Year - Definitions
§ 8-70-112. Claims - Classifications
§ 8-70-113. Employer - Definition
§ 8-70-114. Employing Unit - Definitions - Rules - Employee Leasing Company Certification Fund
§ 8-70-115. Employment - Federal Unemployment Tax Act
§ 8-70-116. Employment - Location of Services
§ 8-70-117. Employment - Base of Operations
§ 8-70-118. Employment - Nonprofit Organizations
§ 8-70-119. Employment - Hospitals - Institutions of Higher Education
§ 8-70-120. Employment - Agricultural Labor
§ 8-70-121. Employment - Domestic Services
§ 8-70-122. Employment - American Employer
§ 8-70-123. Employment - Vessels - Aircraft
§ 8-70-124. Employment - Credit - State Unemployment Fund
§ 8-70-125. Employment - Educational Institutions
§ 8-70-125.5. Employment - Indian Tribes
§ 8-70-125.7. Employment - Property Tax Work-Off Program Participants
§ 8-70-126. Employment Does Not Include - Agricultural Labor
§ 8-70-127. Employment Does Not Include - Domestic Service
§ 8-70-128. Employment Does Not Include - Employer's Trade or Business
§ 8-70-129. Employment Does Not Include - Spouse - Minor
§ 8-70-130. Employment Does Not Include - Instrumentalities of United States
§ 8-70-131. Employment Does Not Include - School - College - University
§ 8-70-132. Employment Does Not Include - Educational Institution
§ 8-70-133. Employment Does Not Include - Hospital
§ 8-70-134. Employment Does Not Include - Unemployment Compensation System
§ 8-70-135. Employment Does Not Include - Paper Routes
§ 8-70-136. Employment Does Not Include - Brokers
§ 8-70-137. Employment Does Not Include - Organization Exempt From Income Tax
§ 8-70-139. Employment Does Not Include - Insurance Agents
§ 8-70-140.1. Employment Does Not Include - Foreign Government Service
§ 8-70-140.2. Employment Does Not Include - Nonresident Alien Service
§ 8-70-140.5. Employment Does Not Include - Drivers of Taxis or Limousines
§ 8-70-140.6. Employment Does Not Include - Nonprofit Youth Sports Organization Coach - Definitions
§ 8-70-140.7. Employment Does Not Include - Land Professionals
§ 8-70-140.8. Employment Does Not Include - Owners
§ 8-70-141. Wages - Definition