Stay compliant in Colorado

Most of these dates repeat. The periodic report is the one that is not the same day for every business. Put your month on a calendar now.

What’s different in Colorado

• The periodic report follows the entity’s month, and it is online only. Two months late is noncompliant. Stay late and the entity is delinquent. It is not administratively dissolved. That was the rule on records from before October 1, 2005.
• Sales tax is a state rate plus a local rate, and the state service fee ended on January 1, 2026. A Department filing page still mentions the old fee.
• The income tax table you can read today stops at 2025. Do not treat a forecast as the number on the 2026 return.
• Employer rules start early. FAMLI and paid sick time apply with employees on the payroll. Workers’ compensation applies at one employee. Unemployment waits for a wage or weeks test.

Your Colorado calendar

What	When	Cost
Periodic report, with the Secretary of State	the last day of the second month after the periodic report month, and you may file from two months before the periodic report month through two months after it, with no penalty	$25, plus $50 if late
Statement curing delinquency, if you are already delinquent	When you are ready to fix it. After five years, expect extra identity papers	$100
Trade name renewal, sole proprietor or other non-reporting filer	any time in the three months before it expires	$5
Sales tax return, with the Department of Revenue	Yearly by January 20 if you collect $50 or less a month. Quarterly under $1,100 a month. Monthly, due the 20th day of the month after the period, at or above that	The tax you collected. The state service fee is no longer yours to keep
Retail delivery fee, if you deliver taxable goods	On the same schedule as your sales tax	$0.31 per delivery through June 2027, unless you are under the exemption
Unemployment report, in MyUI Employer+	the last day of the month after the quarter ends (April 30, July 31, October 31, and January 31)	A new non-construction employer’s 2026 rate is 3.05% (0.0305 on the 2026 table) for non-construction, general construction, and trades. A late wage report is $50
FAMLI wage report and premium	Quarterly. Headcount update by February 28 each year	0.88% in 2026, or the employee half if you are a small employer
Income tax	The Department’s guide does not list a 2026 rate	4.4% is the 2025 figure. Check the guide for the year you file

A sole proprietor has the sales tax and employer rows that apply, plus individual income tax on their own return. An LLC taxed as a corporation should follow the C corporation rate on the Department’s corporate guide. The Secretary of State fee schedule says its fees can change without notice.* Re-check the periodic report fee when you pay it.

Do this

1. File the periodic report online. Use the periodic report FAQ and the business search. File even if nothing changed. A January report month is due March 31, then noncompliant, and delinquent if it is still unfiled on May 31. Ignore mail that tries to sell you a certificate: A mailing that offers a certificate of good standing for a fee is not a different certificate from the free one on the Secretary of State's site.
2. Keep the registered agent current. The agent is the person or company in Colorado that receives lawsuits and state documents for the business, so a stale address means you miss a lawsuit or a notice. The street address is still not a commercial mail address or a P.O. box.
3. File each sales tax return, including a zero return. file a return for every period, even with no sales. If you skip it, the Department can file an estimated return and bill you until you file a real one. January 1, 2026, for the state fee. A local fee may still apply. the filing-information page still says to claim the service fee on form DR 0100.* Use the service fee page for the state fee.
4. File the unemployment report each quarter in MyUI Employer+. Reports are due the last day of the month after the quarter ends. The dates on the page are April 30, July 31, October 31, and January 31. If the due date is a weekend or holiday, the next business day counts. the July 31, October 31, and January 31 lines each say the wages are for January, February, and March.* Trust the “last day of the next month” rule, and read the quarter on the form. A late report costs $50, or $10 for a new employer in the first four quarters. Wages are taxed up to $30,600 in 2026 and $32,100 in 2027. The 2027 introductory rate for non-construction is 1.70% (0.0170 on the 2027 table) for non-construction, and the solvency surcharge is not applied in 2027. The page says the surcharge is not in affect. Heavy construction is higher: 6.285% (0.062850 on the 2026 table) in 2026.
5. File FAMLI each quarter if you have a Colorado employee. The 2026 premium is 0.88% up to $184,500. nine or fewer employees sends in 0.44% and still files the wage reports. Miss the February 28 each year headcount and you pay the full premium, because a missing headcount is treated as 10 or more employees. The employer page is the one to follow if the screens change.
6. Check workers’ compensation once you hire. required with one or more employees. That includes part-time, full-time, and family members who are paid. Pinnacol Assurance must offer coverage to any Colorado employer. There are exemptions. Independent contractors are the one the page calls most common, and they have their own requirements. Read the exemptions page linked from the employer page before you decide you are outside the rule.
7. Set up paid sick time. It covers all employers, for all employees, including part-time and temporary. Employees earn 1 hour for every 30 hours worked, up to 48 hours a year, from the first day. The state’s 2026 minimum wage, printed on the Department of Labor’s premium-rates page, is $15.16 an hour, and $12.14 for tipped employees. Some cities set a higher wage.* Check the city.
8. Missed a periodic report? Fix it before the name is gone. File a Statement Curing Delinquency ($100). The name is held 400 days from the delinquency date, and on day 401 the original name is available to someone else. If the delinquency is five years old or more, a statement under penalty of perjury, an affidavit of authority, and a government-issued photo ID, which the office reviews and can reject without a refund.

What you get back

A periodic report on the public record, and payment confirmations from the Department of Revenue, FAMLI, and unemployment. A cured delinquency puts the entity back in good standing. It does not rewind the months the name was at risk.