You will receive a number upon registering for FAMLI with the state.
Your payroll vendor is correct - only employees living, or spending the majority of time in CO will be eligible to be covered. Meaning, the AZ employee will not be eligible, nor have to pay for FAMLI.
You will be subject to paying the first quarter of 2023 premiums/taxes to the state. When we refer to the state, "not having confirmed private vendor guidelines" - it means that CO is not allowing anyone to opt out until it has been 100% decided. We were told the state will have this finalized between Q1-Q3 of next year.
Employers with over 10 employees are responsible for a total of .90% of payroll, up to the SS cap. Meaning, at a minimum, the employer will be responsible for .45% of all CO-based employees. SS cap in 2023 is set at $160,200.
The state has not confirmed that 1099's will be covered. I wouldn't expect them to be required - but at this time it hasn't been confirmed.