Colorado  Department  of  Labor  and  employment
STATEMENT  OF  BASIS  AND  PURPOSE  FOR  PROPOSED  PERMANENT  RULES
Public  Hearing  April  2,  2012

1.	Summary of the basis and purpose for the rule or rule change 

The Unemployment Insurance Program is responsible for administering 8-76-101, C.R.S., which requires employers to pay premiums as prescribed by the division.  Amendments to the rules are necessary to allow the Unemployment Insurance Program to take the postmark date into account when determining the timeliness of the receipt of a premium payment and quarterly report.

Employer Premiums
To amend the rules related to premium payment due dates to take into account the postmark when determining the timeliness of the receipt of the payment.

Reports
To amend the rules related to quarterly report due dates to take into account the postmark when determining the timeliness of the receipt of the quarterly reports.

2.	If emergency, give reasons

3.	Authority for rule

The authority for the amendments of the rules is in 8-72-102 C.R.S.

Rules.  (1) The director of the division has the power to adopt, amend, or rescind, in accordance with section 24-4-103, C.R.S., reasonable and necessary rules relating to the administration of the “Colorado Employment Security Act” and governing hearings and proceedings under such act.