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Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 26-0727.01 Renee Leone x2695 SENATE BILL 26-091
Senate Committees House Committees
Business, Labor, & Technology
A BILL FOR AN ACT
CONCERNING ADDING THE EXCLUSION OF CERTAIN PRINTED NEWS101
DELIVERERS FROM THE DEFINITION OF "EMPLOYEE" IN THE102
"COLORADO EMPLOYMENT SECURITY ACT" TO OTHER STATE103
LABOR LAWS.104
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov.)
The "Colorado Employment Security Act" excludes certain
individuals engaged in the trade or business of delivering or distributing
newspapers or shopping news from the definition of "employee". The bill
SENATE SPONSORSHIP
Snyder and Cutter,
HOUSE SPONSORSHIP
Soper,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
adds the same exclusion to the "Workers' Compensation Act of
Colorado", the "Paid Family and Medical Leave Insurance Act", and
provisions concerning wages.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 8-4-101, amend (5)2
as follows:3
8-4-101. Definitions.4
As used in this article 4, unless the context otherwise requires:5
(5) (a) "Employee" means any person AN INDIVIDUAL, including6
a migratory laborer, performing labor or services for the benefit of an7
employer. For the purpose of this article 4, relevant factors in determining8
whether a person AN INDIVIDUAL is an employee include the degree of9
control the employer may or does exercise over the person INDIVIDUAL10
and the degree to which the person INDIVIDUAL performs work that is the11
primary work of the employer; except that an individual primarily free12
from control and direction in the performance of the service, both under13
his or her THE INDIVIDUAL'S contract for the performance of service and14
in fact, and who is customarily engaged in an independent trade,15
occupation, profession, or business related to the service performed is not16
an "employee".17
(b) "EMPLOYEE" DOES NOT INCLUDE AN INDIVIDUAL ENGAGED IN18
THE TRADE OR BUSINESS OF DELIVERING OR DISTRIBUTING NEWSPAPERS OR19
SHOPPING NEWS IF:20
(I) ALL THE REMUNERATION, WHETHER OR NOT PAID IN CASH, FOR21
THE PERFORMANCE OF SUCH SERVICES IS DIRECTLY RELATED TO SALES OR22
OTHER OUTPUT, INCLUDING THE PERFORMANCE OF SERVICES, INSTEAD OF23
THE NUMBER OF HOURS WORKED; AND24
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(II) T HE SERVICES ARE PERFORMED PURSUANT TO A WRITTEN1
CONTRACT BETWEEN SUCH PERSON AND THE PERSON FOR WHOM THE2
SERVICES ARE PERFORMED AND IF SUCH CONTRACT PROVIDES THAT THE3
PERSON SHALL NOT BE TREATED AS AN EMPLOYEE WITH RESPECT TO SUCH4
SERVICES FOR FEDERAL TAX PURPOSES.5
SECTION 2. In Colorado Revised Statutes, 8-13.3-503, amend6
(7) as follows:7
8-13.3-503. Definitions.8
As used in this part 5, unless the context otherwise requires:9
(7) (a) (I) "Employee" means any AN individual, including a10
migratory laborer, performing labor or services for the benefit of another,11
irrespective of whether the common-law relationship of master and12
servant exists.13
(II) For the purposes of this part 5, an individual primarily free14
from control and direction in the performance of the labor or services,15
both under the individual's contract for the performance of the labor or16
services and in fact, and who is customarily engaged in an independent17
trade, occupation, profession, or business related to the labor or services18
performed is not an "employee".19
(b) "Employee" does not include:20
(I) An "employee", as defined by 45 U.S.C. section SEC. 351 (d),21
who is subject to the federal "Railroad Unemployment Insurance Act", 4522
U.S.C. section SEC. 351 et seq.; OR23
(II) A N INDIVIDUAL ENGAGED IN THE TRADE OR BUSINESS OF24
DELIVERING OR DISTRIBUTING NEWSPAPERS OR SHOPPING NEWS IF:25
(A) ALL THE REMUNERATION, WHETHER OR NOT PAID IN CASH, FOR26
THE PERFORMANCE OF SUCH SERVICES IS DIRECTLY RELATED TO SALES OR27
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OTHER OUTPUT, INCLUDING THE PERFORMANCE OF SERVICES, INSTEAD OF1
THE NUMBER OF HOURS WORKED; AND2
(B) T HE SERVICES ARE PERFORMED PURSUANT TO A WRITTEN3
CONTRACT BETWEEN SUCH PERSON AND THE PERSON FOR WHOM THE4
SERVICES ARE PERFORMED AND IF SUCH CONTRACT PROVIDES THAT THE5
PERSON SHALL NOT BE TREATED AS AN EMPLOYEE WITH RESPECT TO SUCH6
SERVICES FOR FEDERAL TAX PURPOSES.7
SECTION 3. In Colorado Revised Statutes, 8-40-301, add (8.5)8
as follows:9
8-40-301. Scope of term "employee" - definition.10
(8.5) FOR THE PURPOSES OF ARTICLES 40 TO 47 OF THIS TITLE 8,11
"EMPLOYEE" EXCLUDES AN INDIVIDUAL ENGAGED IN THE TRADE OR12
BUSINESS OF DELIVERING OR DISTRIBUTING NEWSPAPERS OR SHOPPING13
NEWS IF:14
(a) ALL THE REMUNERATION, WHETHER OR NOT PAID IN CASH, FOR15
THE PERFORMANCE OF SUCH SERVICES IS DIRECTLY RELATED TO SALES OR16
OTHER OUTPUT, INCLUDING THE PERFORMANCE OF SERVICES, INSTEAD OF17
THE NUMBER OF HOURS WORKED; AND18
(b) T HE SERVICES ARE PERFORMED PURSUANT TO A WRITTEN19
CONTRACT BETWEEN SUCH PERSON AND THE PERSON FOR WHOM THE20
SERVICES ARE PERFORMED AND IF SUCH CONTRACT PROVIDES THAT THE21
PERSON SHALL NOT BE TREATED AS AN EMPLOYEE WITH RESPECT TO SUCH22
SERVICES FOR FEDERAL TAX PURPOSES.23
SECTION 4. Act subject to petition - effective date -24
applicability. (1) This act takes effect at 12:01 a.m. on the day following25
the expiration of the ninety-day period after final adjournment of the26
general assembly (August 12, 2026, if adjournment sine die is on May 13,27
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2026); except that, if a referendum petition is filed pursuant to section 11
(3) of article V of the state constitution against this act or an item, section,2
or part of this act within such period, then the act, item, section, or part3
will not take effect unless approved by the people at the general election4
to be held in November 2026 and, in such case, will take effect on the5
date of the official declaration of the vote thereon by the governor. 6
(2) This act applies to services provided on or after the applicable7
effective date of this act.8
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