Employer

Generally speaking, an employer includes every person, association of persons, firm, private corporation, public entity or the like who has one or more persons engaged in the same business or employment under any contract of hire, unless they fall under one of the statutory exceptions.  (Sections 8-40-201(7), 8-40-203, 8-40-302, 8-41-201, 8-41-202, C.R.S.)