Colo. Rev. Stat. § 8-42-107.6
The commissioner of insurance shall include within the premium dividends specified in rules and regulations promulgated pursuant to section 10-4-408(5), C.R.S., a premium dividend of up to ten percent if an employer reemploys injured employees at their preinjury wages including any wage increases to which such employees would have been entitled had the employee not been injured. The total amount of the premium dividend shall be determined on a pro rata basis, taking into account the total number of employees injured during the period of time the insurance policy was in effect and the total number of injured employees who have sustained permanent partial disability as a result of their injuries and who have been rehired by such employer.
C.R.S. § 8-42-107.6