Colorado Revised Statutes Title 8. Labor and Industry § 8-70-141. Wages--definition

(b)(I) Repealed by Laws 2016, Ch. 210, § 10, eff. June 6, 2016.

(II) Any amount treated as an employer contribution under 26 U.S.C. sec. 414(h)(2); and

(III) Any employer contribution under a nonqualified deferred compensation plan. For the purposes of this subparagraph (III), “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in section 8-70-142(1)(c). Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for the purposes of this paragraph (b) as of the date that the services are performed or the date that there is no substantial risk of forfeiture of the rights to such amount, whichever date is later, and shall not thereafter be treated as “wages” for the purposes of this section.

(IV) Any payment included in the definition of wages in the “Federal Unemployment Tax Act”. 1

(d)(I) With respect to weeks of unemployment beginning on or after January 1, 1978, wages for insured work paid for previously uncovered services. For the purposes of this paragraph (d), “previously uncovered services” means services which were not employment as defined in sections 8-70-126 to 8-70-140.8 and were not services covered pursuant to section 8-76-107 at any time during the one-year period ending December 31, 1975, and:

(II) “Previously uncovered services” shall not apply to services to the extent that assistance under Title II of the “Emergency Jobs and Unemployment Assistance Act of 1974”  2 was paid on the basis of such services.