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Current as of January 01, 2022 | Updated by FindLaw Staff
(1) “Employment” does not include services performed by an individual as a licensed real estate broker or as a direct seller engaged in the trade or business of selling, or soliciting the sale of, a consumer product in a home or in an establishment other than a permanent retail establishment or as an individual engaged in the trade or business of the delivering or distribution of newspapers or shopping news, including any services directly related to such trade or business if:
(a) All the remuneration, whether or not paid in cash, for the performance of such services is directly related to sales or other output, including the performance of services, instead of the number of hours worked; and
(b) The services are performed pursuant to a written contract between such person and the person for whom the services are performed and if such contract provides that the person shall not be treated as an employee with respect to such services for federal tax purposes.
Cite this article: FindLaw.com - Colorado Revised Statutes Title 8. Labor and Industry § 8-70-136. Employment does not include--brokers - last updated January 01, 2022 | https://codes.findlaw.com/co/title-8-labor-and-industry/co-rev-st-sect-8-70-136/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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