Boulder's local minimum wage is $16.82 an hour from January 1, 2026, and the city has set $18.17 for January 1, 2027 under Ordinance 8664. The city's poster says the wage applies to people of all ages and that independent contractors are exempt. Colorado's current state rate is $15.16, with $15.71 announced for 2027, so Boulder labor needs its own rate in your books.
Boulder has already published its 2027 number, which gives a cleaning company a few months to see what it does to each contract. This page covers the Boulder rate and its tip credit cap, who the city says the wage applies to, the city business license, and what the January change means for your books. Payroll registration and the rest of the state picture are on bookkeeping for Colorado cleaning businesses.
The Boulder minimum wage
The City of Boulder's local minimum wage is $16.82 an hour from January 1, 2026, and $18.17 an hour from January 1, 2027, under Ordinance 8664. The tip credit is capped at $3.02 an hour. The city's page says CPI-U adjustments begin January 1, 2028.
Source: City of Boulder, Local Minimum Wage
Colorado's current statewide rate is $15.16, and on August 13, 2026 the Colorado Department of Labor and Employment announced $15.71 for 2027.
Source: Colorado Department of Labor and Employment, Labor Standards and Statistics
Who the Boulder wage covers
According to the city's poster, the local minimum wage applies to people of all ages, and independent contractors are exempt from it. This page doesn't cover which hours or which job locations count toward the Boulder rate; that question goes to the city or an employment attorney. Because contractors are exempt, whether a cleaner is an employee or a contractor decides which rule applies, and that call belongs with your CPA or an employment attorney. How each one shows up in the books is in 1099 subcontractors vs. W-2 employees.
Source: City of Boulder, City of Boulder Minimum Wage poster (English)
The Boulder business license
The City of Boulder requires a business license for all businesses conducting business in Boulder, taxable or not, and the license is tied to the city's sales and use tax program. The city's page says the license comes with a tax filing requirement. At the state level, residential and commercial cleaning appear not to be taxable, an inference from a 2012 non-binding Department of Revenue letter saying Colorado generally doesn't tax services. Home-rule city taxes weren't checked, so this page doesn't cover whether Boulder's own tax reaches cleaning. The state detail is on the Colorado sales tax on cleaning page.
Source: City of Boulder, Sales and Use Tax / Licensing, Overview of Business Licenses in the City of Boulder
Source: Colorado Department of Revenue, General Information Letter GIL-12-014 (December 31, 2012, non-binding)
What the January rate does to your books
A new rate on January 1 looks like a payroll setting you change once. It isn't just a number in the payroll software, though. It's the labor line on every job the Boulder rate covers, it's the margin on every contract you priced at $16.82, and it's the reason employee pay and contractor payments have to sit in separate accounts in a city that exempts contractors from its wage. I book payroll at the wage you actually pay, and the job profitability estimator shows which Boulder contracts still hold up at $18.17.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep labor and contractor costs recorded and separated; tax questions go to your CPA, and coverage or classification questions go to your CPA or an employment attorney.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.