Colorado Pay Stub Requirements & Payroll Taxes

Colorado has some of the most worker-protective pay rules in the West: a $15.16 minimum wage indexed to inflation (Denver's is $19.29), overtime after 12 hours in a day, paid rest breaks, 48 hours of paid sick leave, and vacation that cannot be forfeited once earned. On top of a flat 4.4% income tax, Colorado stubs also carry an employee premium for the state's FAMLI paid leave programme.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Colorado?

The Colorado Wage Act requires every employer to furnish each employee an itemized pay statement each pay period, in writing or accessible electronically, showing specified wage and deduction information.

Required on every wage statement — Colorado Revised Statutes § 8-4-103(4):

Gross wages earned
All withholdings and deductions
Net wages earned
The inclusive dates of the pay period
The name of the employee or the employee's Social Security number
The name and address of the employer

Penalty for non-compliance (Colorado Revised Statutes § 8-4-103(4.5)): The statute does not set a specific penalty for failing to furnish a pay statement itself, but separately authorizes the Division of Labor Standards and Statistics to fine employers up to $250 per employee per month (capped at $7,500) for related recordkeeping violations under § 8-4-103(4.5).

How often must employees be paid?

Colorado employers must pay wages for regular pay periods no longer than one calendar month or 30 days, whichever is longer, with paydays no later than 10 days after the close of each pay period, unless employer and employee agree otherwise.

Source: Colorado Revised Statutes § 8-4-103

Colorado minimum wage

Colorado's minimum wage is adjusted for inflation every January 1 and was $15.16 an hour for 2026. Local governments may set higher rates, and Denver does.

$15.16 per hour statewide, effective January 1, 2026Denver: $19.29 per hour in 2026, with $16.27 for tipped food and beverage workers who receive at least $3.02 an hour in tips. For 2027 the state rate rises to $15.71 ($12.69 tipped) and Denver's to $19.84.

Tipped employees: a cash wage of at least $12.14 per hour — a $3.02 tip credit — provided tips bring total pay to the full minimum wage.

Source: Colorado COMPS Order and 2026 PAY CALC Order, 7 CCR 1103-1 and 1103-14; City and County of Denver

Overtime & double time

Colorado requires time and a half for hours over 40 in a workweek, over 12 in a workday, or over 12 consecutive hours, whichever gives the employee more pay. Hours cannot be averaged across weeks, and comp time cannot replace overtime pay.

Trigger	Pay rate
Daily overtime	1.5× the regular rate for hours beyond 12 in a workday, or beyond 12 consecutive hours even across two workdays.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: COMPS Order, 7 CCR 1103-1, Rule 4.1.1

Meal & rest break requirements

Employees whose shift is longer than 5 hours must get an uninterrupted, duty-free meal period of at least 30 minutes. Where the work makes that impractical, the employee must be allowed an on-duty meal, and that time is paid.

Employers must authorize and permit a paid 10-minute rest period for every 4 hours worked. Rest periods count as hours worked for minimum wage and overtime.

If a break is missed:A required rest period that is not provided is treated as extra time worked that must be paid, rather than as a separate premium.

Source: COMPS Order, 7 CCR 1103-1, Rules 5.1–5.2

Colorado state income tax

Colorado taxes income at a flat 4.4% of federal taxable income, with state additions and subtractions. A TABOR-linked mechanism can lower the rate temporarily when revenue exceeds the state limit; the Legislative Council's June 2025 forecast did not expect it to trigger for 2025 or 2026.

Flat rate (all filers)

Taxable income	Rate
All taxable income	4.4%

Because a temporary TABOR reduction can lower the rate for a single tax year, check the Department of Revenue's filing booklet each year. Several Colorado cities, including Denver and Aurora, also charge a monthly occupational privilege tax that appears as its own line on stubs there.

Source: C.R.S. § 39-22-104; Colorado Department of Revenue, Book 104; Legislative Council Staff forecast (June 2025)

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Paid sick leave

Colorado's Healthy Families and Workplaces Act requires paid sick leave from every employer, regardless of size.

Rule	Detail
Accrual rate	At least 1 hour of paid sick leave for every 30 hours worked; an employer may front-load the year's amount instead.
Minimum available per year	Up to 48 hours a year, unless the employer sets a higher limit.
Accrual cap	Up to 48 hours of unused leave carries over to the next year, though the employer need not allow more than 48 hours of use in a year.
Eligibility & carryover	Employees start accruing at hire. Documentation can be required only for absences of four or more consecutive workdays.

Paid out at termination?Not required at separation. An employee rehired within six months gets back any unused leave that was not paid out.

Source: C.R.S. § 8-13.3-401 et seq.; Colorado Dept. of Labor and Employment

Vacation & paid time off (PTO)

Colorado does not require employers to offer vacation, but once earned, vacation pay is wages and cannot be forfeited. That makes Colorado one of the strictest states on vacation payout.

Earned vacation pay is wages under the Colorado Wage Act.

"Use-it-or-lose-it" policies:Not allowed for vacation already earned — a policy cannot take it away.

Paid out at termination?Yes. All earned, unused vacation must be paid at separation, even if the employee was fired for cause or resigned without notice.

Source: C.R.S. § 8-4-101(14)(a)(III); Colorado Dept. of Labor and Employment

Final paycheck rules

Colorado pays a discharged employee immediately and a departing one on the next regular payday. The penalties for missing those deadlines are among the steepest in the country.

Situation	Final wages due
Fired or laid off	Immediately. If the payroll unit is not scheduled to operate, within 6 hours of the start of its next workday; if payroll is handled off-site, within 24 hours of the start of that unit's next regular workday.
Quits or resigns (notice makes no difference)	On the next regular payday.

Late final pay:If wages are not paid within 14 days of a written demand, the employer owes a penalty of 2 times the unpaid wages or $1,000, whichever is greater — rising to 3 times or $3,000 if the violation is willful.

Source: C.R.S. §§ 8-4-109, 8-4-109(3)

Other Colorado payroll taxes employers should know

Colorado employers pay state unemployment insurance (UI) premiums to the Colorado Department of Labor and Employment (CDLE), and, unlike most states in this batch, Colorado also runs a state Paid Family and Medical Leave Insurance (FAMLI) payroll premium split between employer and employee.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers get an introductory rate that varies by industry; experienced employers range from about 0.56% to 7.34% (plus surcharges) for 2026	Applies to the 2026 chargeable taxable wage base of $30,600 per employee (up from $27,200 in 2025).
Paid Family and Medical Leave Insurance (FAMLI)	0.88% of wages total, split 0.44% employer / 0.44% employee	Premiums are capped at the federal Social Security wage base each year; the total premium rate is statutorily capped at 1.2% but currently set at 0.88%.

Source: Colorado Department of Labor and Employment — UI Premium Rates; Colorado FAMLI Division — Employers

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Common questions about Colorado pay stubs

Can a Colorado employer refuse to pay out unused vacation?

No. Earned vacation is wages in Colorado, and a policy that forfeits it is not enforceable. It must be paid at separation even when the employee is fired for cause or quits without notice.

What is the FAMLI deduction on my Colorado pay stub?

Your share of the premium for Colorado's Paid Family and Medical Leave Insurance programme: 0.44% of wages for 2026, with the employer paying a matching 0.44% at most employers. It funds paid leave for your own illness, a new child or a family member's care.

How do I demand unpaid wages in Colorado?

Send the employer a written demand for the specific amount. If it is not paid within 14 days, penalties apply: 2 times the unpaid wages or $1,000, whichever is greater, and 3 times or $3,000 if the violation is willful. The Division of Labor Standards and Statistics publishes a demand form for this.

Does Colorado require overtime for a 10-hour day?

No. Daily overtime starts after 12 hours in a workday or 12 consecutive hours. A 10-hour day becomes overtime only if the week passes 40 hours.

Guides that go with this page

Colorado's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.