1 Colo. Code Regs. § 101-1-2-5

Current through Register Vol. 48, No. 1, January 10, 2025

Rule 1 CCR 101-1-2-5 - MISCELLANEOUS COMPENSATION AND OTHER BENEFITS (PERQUISITES)

1.AUTHORITY

§24-2-103, C.R.S. (Compensation for Exempt State Officers and Employees)

§24-30-202(22), C.R.S. (State Controller Authority for Allowing Perquisites)

2.DEFINITIONS

2.1. Fringe Benefits - Any benefit described in § 24-50-104(1)(g), C.R.S., including, without limitation, insurance, retirement and leaves of absence with or without pay.

2.2. Metropolitan Area - A region including a city and the densely populated surrounding areas that are socially and economically integrated with it. See State Controller Travel Policies.

2.3. Perquisite - Any payment, benefit or privilege provided by the State to a State employee other than the following, which are not considered Perquisites:

2.3.1. Salary;

2.3.2. Fringe benefits;

2.3.3. Incentives and awards;

2.3.4. Travel and non-travel related reimbursements;

2.3.5. State sponsored job related training;

2.3.6. Temporary housing provided to employees who are working at a work location that is not in the same Metropolitan Area as the employee's normal work location;

2.3.7. Permanent housing on State property, provided for the benefit of the State, where the employee is required to stay as a condition of employment;

2.3.8. The provision of faculty housing or student apartments by Institutions of Higher Education;

2.3.9. Housing or a housing allowance provided to the Chief Executive Officer of an Institution of Higher Education as part of that individual's employment contract consistent with policies developed by the Commission on Higher Education and approved by the State Controller;

2.3.10. Uniforms that are required to be worn by State employees and the necessary maintenance of these uniforms, so long as the uniform is worn as a condition of employment, is not suitable for everyday wear, is distinctive to a particular group, and serves as a means of identification; and

2.3.11. Employee discounts offered to all State employees.

3.RULE

A State employee shall not have the authority to grant any Perquisites, nor shall any State employee receive any Perquisite except as provided by State statute or this Fiscal Rule. Monetary allowances shall not be given to State employees in lieu of Fringe Benefits, except as provided by State statute or approved by the State Controller. Where State statutes provide allowances for maintenance and ordinary expenses incurred in the performance of duty, it is the responsibility of the Chief Executive Officer of the State Agency or Institution of Higher Education to establish specific expenses that are covered by the allowance so that the same expenses are not also directly reimbursed. A State Agency or Institution of Higher Education may provide any payment, benefit, or privilege to a State employee, that is not considered a Perquisite, in its sole discretion. If a State Agency or Institution of Higher Education provides a Perquisite allowed under this Fiscal Rule, then it shall equitably determine which State employees are eligible to receive such Perquisites.

3.1. Allowed Perquisites

3.1.1. Clean Air Transit Perquisite for State Employees - A State Agency or Institution of Higher Education may offer a clean air transit Perquisite to its employees on an equal basis to all permanent full-time employees within the geographic area served by the mass transit provider and, if deemed appropriate by such State Agency or Institution of Higher Education, also may be offered on an equal basis to all of its part-time employees within the same geographic area.

3.1.1.1. Clean air transit perquisites for State employees may include mass-transit passes, such as the Regional Transportation District EcoPass, provided to State employees at a reduced or no cost; the provision of electric vehicle charging stations for use by State employees at a reduced or no cost; or any other Perquisite intended to reduce the effects of State employee transit on air quality as may be determined by the State Controller in the State Controller Policies.

3.1.2. Events Sponsored by State Agencies and Institutions of Higher Education - A reasonable discount may be offered by a State Agency or Institution of Higher Education to State Officials, defined in Fiscal Rule 5-1 (Travel) and State employees to improve attendance or participation in State sponsored events. Examples include discounts on admission to athletic games and cultural, educational, recreational, or other events.

3.1.3. Meals - Meals prepared at State dining facilities are primarily for the benefit of the students, patients, or inmates housed at these facilities. However, a State Agency or Institution of Higher Education may provide meals to State employees working at these facilities.

3.1.4. Instructional Courses and Job Related Training - A State Agency or Institution of Higher Education may provide job related and career enhancement courses to State employees that are not sponsored by the State or may provide tuition reimbursement for such courses and training. A State Agency or Institution of Higher Education may only offer or provide tuition reimbursement for courses and training that will benefit the State and enhance the employee's performance. Such instructional courses and job related training may include, without limitation, continuing education courses for licensed professionals, regardless of whether such license is a mandatory requirement of the employee's position; courses provided by private entities to enhance job-related skills; and courses provided by public or private colleges and universities, including State Institutions of Higher Education.

3.1.5. State Housing Provided to State Employees - A State Agency or Institution of Higher Education may provide housing for a State employee where State-owned facilities are available and it is in the best interest of the State. If the employee will pay any rent or otherwise be charged for the housing, then the State Agency or Institution of Higher Education shall execute a rental agreement with the State employee. If the rented unit does not have separate utility meters, the State Agency or Institution of Higher Education shall also include in the rental agreement payment for the estimated utility costs.

3.1.5.1. A State employee may be provided housing as a condition of employment for reasons that may include the employee is required to live in the State facility, the State employee is required to be available twenty-four hours a day to perform the assigned duties, the State employee is required to live in close proximity to the State facility in order to provide protection or discourage trespassers from entering the property, or the State employee's work location is in a remote area that is difficult to reach and has no housing available other than State furnished housing.

3.1.6. De Minimis Employee Appreciation Items - A State Agency or Institution of Higher Education may provide non-cash awards, items of clothing, meals and other items intended to show employee appreciation, so long as those items are de minimis. The State Controller may issue policies regarding the frequency with which such items may be provided and the value of those items that are considered de minimis. Cash awards or cash equivalents, for example gift cards, in any amount are not de minimis and are taxable to the employee.

3.1.7. Bookstore Discounts - An Institution of Higher Education may provide equitable discounts for its faculty members and employees for purchases at its bookstores.

3.1.8. Commuter Use of State Owned Vehicles - A State Agency or Institution of Higher Education may provide a State owned vehicle to an employee to use for commuting purposes when the State Agency or Institution of Higher Education determines that the employee requires the use of the State owned vehicle for work purposes and also allowing the employee to use the State owned vehicle for commuting is the most efficient use of State fleet resources, as described in Fiscal Rule 9-6 (Miscellaneous Compensation).

4.PAYMENTS FOR PERQUISITES

4.1. A State Agency or Institution of Higher Education that provides any Perquisite to a State employee may choose to either provide that Perquisite without cost to the employee or may charge the employee for that Perquisite. For each Perquisite offered by a State Agency or Institution of Higher Education for which an employee is charged, the Chief Executive Officer of that State Agency or Institution of Higher Education shall annually determine the amount that the agency will charge its employees. All such charges shall be equitable for all employees to whom the Perquisite is offered.

4.2. If a State Agency or Institution of Higher Education will charge a State employee for any Perquisite, then the State Agency or Institution of Higher Education shall make a payroll deduction from that employee's pay in the amount of the charges for such Perquisites received by that employee.

5.TAXABILITY OF PERQUISITES

State Agencies and Institutions of Higher Education shall report all payments for Perquisites in accordance with the Internal Revenue Code and its implementing regulations. State Agencies and Institutions of Higher Education shall report all taxable Perquisites received by State employees in accordance with the Internal Revenue Code and its implementing regulations, and State Controller Fiscal Policies.

1 CCR 101-1-2-5

41 CR 19, October 10, 2018, effective 11/1/2018

45 CR 11, June 10, 2022, effective 7/1/2022

46 CR 11, June 10, 2023, effective 7/1/2023

47 CR 08, April 25, 2024, effective 7/1/2024