Miss this quarterly filing and you'll face state penalties, potential interest on unpaid contributions, and risk your unemployment insurance coverage for employees—you cannot legally pay wages without it. This is the Quarterly Contribution and Wage Report (also called the Colorado UI tax report) filed with the Colorado Department of Labor and Employment (CDLE) for your Aurora business. Key facts:
Analyzed from Quarterly Contribution and Wage Report
81% from one compliance interview
Manual entry or document upload required
You are legally required to file a Quarterly Contribution and Wage Report to the Colorado Department of Labor and Employment (CDLE) because of the Colorado Employment Security Act (C.R.S. Title 8, Articles 70-82). This state law mandates that all employers, including restaurant owners in Aurora, pay unemployment insurance taxes. Each quarterly report calculates your tax liability based on employee wages and is the primary mechanism for funding the state's unemployment trust fund. The City of Aurora itself does not issue this form—it is a statewide requirement administered by the CDLE.
Failure to file this report accurately and on time triggers immediate financial and operational penalties for your business. Based on the CDLE's published penalty schedule, common consequences include:
Legal code: State unemployment insurance act, employer registration requirements
Recent update: As of 2026, the CDLE's MyUI Employer portal is the mandated electronic filing system for all quarterly reports, eliminating the option for paper filings for most employers and requiring digital submission of wage details.
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required if the business has one or more employees (including the owner, if incorporated) under the Colorado Employment Security Act § 8-70-113, as this constitutes an employer subject to unemployment insurance reporting. |
| Bar / Nightclub | Required | Required if the establishment has any paid employees, as defined by the Colorado Department of Labor and Employment (CDLE), which triggers mandatory quarterly wage reporting for unemployment tax purposes. |
| Food Truck | Required | Required if the operation has employees; sole proprietors with no other employees are exempt from unemployment insurance reporting per CDLE guidelines, but this is a rare exemption for food service. |
| Coffee Shop / Café | Required | Required for any coffee shop with paid staff, as employee wages must be reported quarterly to the CDLE to calculate unemployment insurance contributions. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Enter your business's 9-digit Federal EIN (e.g., 12-3456789) exactly as issued by the IRS, without hyphens, spaces, or letters.
COMMON MISTAKE: Entering a Social Security Number (SSN) instead of an EIN, or using an outdated/incorrect EIN from a different legal entity.
Enter the exact legal name of your business as it appears on your IRS EIN assignment letter and Colorado UI account registration.
COMMON MISTAKE: Using a 'Doing Business As' (DBA) name, a shortened version, or omitting 'LLC'/'Inc.' when it's part of the legal name.
Enter your 7-digit Colorado Unemployment Insurance account number assigned by the Colorado Department of Labor and Employment (CDLE).
COMMON MISTAKE: Using an account number from another state, a local business license number, or an account number for a previous business entity.
Enter the quarter for which you are reporting wages (e.g., '1', '2', '3', or '4'), corresponding to Q1 (Jan-Mar), Q2 (Apr-Jun), Q3 (Jul-Sep), or Q4 (Oct-Dec).
COMMON MISTAKE: Submitting a report for the wrong quarter (e.g., filing Q3 data on a Q4 form), which triggers a mismatch with state wage records.
Enter the 4-digit calendar year for the reporting quarter (e.g., '2026').
COMMON MISTAKE: Entering the fiscal year, the year the report is being filed (if different), or a 2-digit year abbreviation.
This is a confirmation checkbox; if you checked the first zero-wages box, ensure this one is also checked for consistency.
COMMON MISTAKE: Leaving this confirmation box unchecked after checking the primary zero-wages indicator, which flags the form as incomplete.
This is a confirmation checkbox; if you checked the first zero-wages box, ensure this one is also checked for consistency.
COMMON MISTAKE: Leaving this confirmation box unchecked after checking the primary zero-wages indicator, which flags the form as incomplete.
Enter the total number of employees who received wages during the quarter, including part-time, full-time, and temporary workers.
COMMON MISTAKE: Omitting owners who take a salary, or counting employees who worked in a different quarter, leading to a mismatch with the detailed wage listings.
For each employee, enter their full legal name as it appears on their Social Security card (First, Middle Initial, Last).
COMMON MISTAKE: Using nicknames, incorrect order (Last, First), or omitting names to match the employee count, which triggers a verification failure against SSA records.
For each employee, enter their 9-digit Social Security Number (e.g., 123-45-6789) exactly as provided on their W-4 form.
COMMON MISTAKE: Transposing digits, entering ITINs for non-citizen workers without proper notation, or using dashes/spaces inconsistently.
ApronPrep auto-fills 13 of 16 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Submitting total wages for the quarter that don't match the sum of the individual employee wages reported on the accompanying detail report. The Colorado Department of Labor and Employment (CDLE) automatically flags these discrepancies, triggering a manual review that adds 2–3 weeks to your processing. Always use the 'Calculate Totals' feature in your payroll software or double-check your math before submitting.
Entering employee-paid amounts (like for family leave) in the 'Employer Contribution' column or vice versa. This misstates your liability and can lead to penalties for underpayment. For example, the $3.34 per employee contribution for Colorado's Family and Medical Leave (FAMLI) premiums must be reported separately from the $0.14 employer share. Keep contribution types distinct on your wage detail report.
Filing on paper after the quarter ends when electronic filing is required. Aurora employers with 10 or more employees must file electronically through myUI Employer. Paper filings for mandatory e-filers are rejected outright, causing immediate non-compliance and late fees. Mark the quarterly deadline (the last day of the month following the quarter's end) on your calendar as an e-file deadline.
ApronPrep auto-fills 13 of 16 fields from one compliance interview.
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| City | Fee Range | Timeline |
|---|---|---|
| Aurora | ||
| Colorado Springs | ||
| Denver |
Compile all wage and contribution data for the quarter. You'll need totals for each employee, including taxable wages, Colorado Unemployment Insurance (UI) contributions withheld, and the employer's share of UI contributions. Have your Employer Account Number from the Colorado Department of Labor and Employment (CDLE) ready. Common errors include using incorrect tax IDs or miscalculating wage totals, which will cause the report to be rejected and require resubmission.
Log into the state's MyUI Employer+ online portal (myui.colorado.gov) using your CDLE credentials. If you don't have an account, you must first register with the CDLE, which requires your federal EIN and state business registration details. Most Aurora employers are required to file electronically through this portal; paper forms are accepted only with an approved waiver.
Navigate to the 'File Quarterly Wage Report' section within MyUI Employer+. Enter the gathered wage and contribution data for each employee. Double-check that the report period (quarter and year) is correct. The system will calculate any amounts due. Submit the report along with any payment via ACH debit through the portal. A missing Employer Account Number or a mismatch in reported wage totals versus previous quarters is a primary cause of processing delays.
Applications go to the Colorado department of unemployment assistance. Local procedures and fees may vary — select your city below.
This is one of 13 requirements for opening a restaurant in Colorado.
federal
local
federal
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing timelines vary significantly based on the agency and your submission's accuracy. The Colorado Department of Labor and Employment (CDLE) does not publish a standard processing window for these mandatory filings. Submitting complete and error-free reports is the fastest path, as incomplete forms trigger manual review delays. Contact the CDLE directly for current processing estimates.
There is no government filing fee to submit this report itself, as confirmed by the Colorado Department of Labor and Employment's fee schedule. However, this report determines your quarterly unemployment insurance (UI) tax contributions, which are separate mandatory payments. The UI tax rate is based on your company's experience rating. Not legal advice — verify your specific tax obligations with the CDLE.
No, the report itself is not a permit to transfer. It is a tax filing tied to your business's Employer Identification Number (EIN) and state account. If you move your restaurant's physical location within Colorado, you must update your address with the CDLE and likely with the City Business License/Registration. Failure to update your address can result in penalties for non-receipt of official notices.
This is not a one-time permit; it is a recurring quarterly tax filing requirement. You must file a report and pay contributions for every calendar quarter (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec), even if you had no employees or paid no wages. Deadlines are typically the last day of the month following the quarter's end. This is separate from annual renewals like your City Business License/Registration.
There is no physical inspection for this financial report. However, the Colorado Department of Labor and Employment conducts audits to verify the wage and employee data you report. An audit involves submitting payroll records, tax forms (like W-2s and 1099s), and timecards for review. Inaccurate reporting can lead to back taxes, penalties, and interest, and may also trigger reviews of related requirements like your Colorado Employer Registration for Unemployment Insurance.
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Colorado specifically, we have analyzed compliance dossiers for 3 cities (Aurora, Colorado Springs, Denver), generating Rich FILs (Form Intelligence Layers) with 16 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
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