Colorado HR law changes
Federal changes (apply in every state)
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-01-01 | Federal (US) | Payroll & tax | 2026 Form W-4 adds deductions for qualified tips and overtime (Step 4(b)) Employers must use an employee's updated W-4 if one is submitted. | All employers that withhold federal income tax | Source 1 Source 2 |
| 2026-01-01 | Federal (US) | Payroll & tax | Qualified overtime must be reported on 2026 Forms W-2 (box 12, code TT) Applies to tax year 2026 W-2s; 2025 had transition relief. | Employers paying FLSA-required overtime | Source 1 Source 2 |
| 2026-02-27 | Federal (US) | Joint employer | NLRB restores 2020 joint-employer standard after vacated 2023 rule Replaces vacated 2023 rule text with the 2020 rule at 29 CFR 103.40. | Employers covered by the NLRA | Source 1 Source 2 |
| 2026-05-15 | Federal (US) | Overtime | DOL restores pre-2024 overtime exemption salary rules (technical amendment) Implements court judgments vacating the 2024 overtime rule; reinstates the 2019 regulatory text. | Employers covered by the FLSA | Source |
| 2026-08-01 | Federal (US) | I-9 & E-Verify | Only the Form I-9 version expiring 05/31/2027 may be used Older 08/01/23 edition expiring 07/31/2026 no longer valid; electronic systems had to update by 07/31/2026. | All employers | Source 1 Source 2 |
State and local changes
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-01-01 | Colorado | Minimum wage | Colorado minimum wage rises to $15.16 Annual CPI adjustment. | All employers | Source |
| 2026-01-01 | Denver, CO | Minimum wage | Denver minimum wage rises to $19.29 Annual CPI adjustment. | All employers | Source |
| 2027-01-01 | Colorado | Minimum wage | Colorado minimum wage rises to $15.71 ($12.69 tipped) CPI adjustment. | All employers | Source |
| 2027-01-01 | Denver, CO | Minimum wage | Denver minimum wage rises to $19.84 Annual CPI adjustment. | All employers | Source |
| 2027-01-01 | Colorado | AI in hiring | Colorado SB 26-189 automated decision-making rules replace the 2024 AI Act Repeals and reenacts SB 24-205 (which never took effect); notice and adverse-decision disclosure. | Deployers of covered ADMT | Source |