Colorado Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.16/hr | $15.16/hr statewide; Denver $19.29; Edgewater $18.17; Boulder area $16.82 |
| Pay Frequency | Not specified (federal default) | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 5 years |
Withholding Form: DR 0004
Registration: Register online
Threshold: (1+ employees)
Program: Family and Medical Leave Insurance (FAMLI)
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Yes -- 1hr/30hrs worked; 48hr cap/year; public health emergency: supplement to 80hrs; Yes -- 50/50 employer/employee; up to 12 weeks; benefits since Jan 1, 2024
Accrual Rate: 1hr/30hrs worked
Annual Cap: 48 hrs
Yes -- 1hr/30hrs worked; 48hr cap/year; public health emergency: supplement to 80hrs; Yes -- 50/50 employer/employee; up to 12 weeks; benefits since Jan 1, 2024
Deadline: Within 20 days of hire
30-min lunch for 5+ hr shifts; 10-min break per 4 hrs; paystubs required; Colorado SecureSavings required for 5+ employees in business 2+ years; separation notice with UI info required
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Denver | Occupational Privilege Tax | -- | OPT required |
| Aurora | Occupational Privilege Tax | -- | OPT required |
Form DR 0004
Colorado state income tax withholding form
Purpose: Employee completes for state tax withholding
Colorado state form
Purpose: State compliance
Colorado state form
Purpose: State compliance
Colorado state form
Purpose: State compliance
Colorado state form
Purpose: State compliance
Colorado state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |