New Mexico Administrative Code

Contributions shall be payable for any expired part of an uncompleted calendar quarter with respect to wages for employment in such period in any case where an employer, by reason of the removal from the state, discontinuance, sale, or other transfer of the employer's business ha…

A. REGISTRATION: Each employing unit or employing enterprise engaged in doing business in the state of New Mexico, whether by succession to a business already being operated, by starting a new business, by change in partnership, or otherwise, shall register the business on line. …

Upon written application to the department establishing to the department's satisfaction that good cause exists therefore, an extension not to exceed 30 days may be granted with respect to the date when the employer's quarterly wage and contribution report or payment of contribut…

Contributions or payments in lieu of contributions unpaid on the date on which they are due and payable shall bear interest at the rate of one percent per month from and after such date until payment is made.

Penalties shall be imposed and payable in accordance with Subsection C of 11.3.400.404 NMAC for failure to file any quarterly wage and contribution report or failure to pay contributions or payment in lieu of contributions when due.

A. An employer aggrieved by the imposition of penalties for late reports or late payment of contributions or payments in lieu of contributions may, submit a written request to the department for relief from the imposition of penalties specifically identifying the relief requested…

For the purposes of a determination or decision as to relief from the assessment or payment of any penalty for late reporting or late payment of contribution may not be imposed if, in the opinion of the secretary, an employer's late reporting, late payment of contribution, or bot…

Contribution rates for employers are calculated in accordance with Section 51-1-11 NMSA 1978. A. ELIGIBILITY OF EMPLOYER'S ACCOUNT FOR COMPUTED RATE BASED ON 24 MONTHS EXPERIENCE. For purposes of the interpretation and application of Subsection F of Section 51-1-11 NMSA 1978, no …

It is deemed that two or more employing units are parties to or the subject of a business transfer transaction whenever one such unit acquires an employing enterprise from another such unit, either by merger, consolidation or other form of reorganization; by a contractual or othe…

A. TOTAL EXPERIENCE HISTORY TRANSFERS: (1) ACQUISITION OF ALL EMPLOYING ENTERPRISES: A total experience history transfer is available to a successor enterprise only in the situation where the successor has acquired all of the predecessor's business enterprise and, where the prede…

A. Where an employer's rate of contribution for any calendar year has been incorrectly determined, the error or omission shall be corrected and the rate adjusted accordingly by the department on its own initiative with notification to the employer at its address of record, within…

Whenever a claimant files a new claim for benefits and is found by the department to have sufficient base period wages to entitle the claimant to benefits if otherwise eligible, the department shall issue a "notice to employer of claim determination" on a form prescribed by the d…

A. This rule shall govern the department in its administrative cooperation with other states subscribing to the interstate reciprocal coverage arrangement, hereinafter referred to as "the arrangement". B. Submission and approval of coverage elections under the arrangement. (1) An…

A. CHARGING OF BENEFITS: Any benefits or any portion thereof, paid on the basis of wage credits earned within the claimant's base period with any employer who has elected to become liable for payments in lieu of contributions, shall be reimbursed by the employer in accordance wit…

A. ELECTION OF TREATMENT: (1) An Indian tribe, tribal unit or a subdivision, subsidiary or business enterprise wholly owned by a tribe ("electing entity") shall make its election to be a contributing employer or reimbursable employer on or before December 1, for previously regist…

A separate employer account number and experience rating shall be assigned to each partnership of a group of two or more partnerships composed of identical partners with identical interests, if all of the following conditions are met: A. each separate partnership joins in a reque…

Each contributing employer's account shall not be subject to potential pro rata benefit charges during the period wherein a claimant's eligibility for unemployment benefits is directly attributable to unavailability of work due to a federally certified disaster which results in t…

A. Finality of decision: The department shall give written notice to any employer, employing unit or claimant of every determination made by the department which could alter or affect the employer's or employing unit's tax liability or the claimant's monetary eligibility under th…

In the event an employing unit fails to submit payment in an amount sufficient to satisfy the total amount of outstanding debt for any current or past-due contributions, interest or penalty, the amount of the underpayment shall be applied in the following order: first, to any con…

The department shall ensure that the fund sustains an adequate reserve. A. An adequate reserve shall be determined to mean that the funds in the fund available for benefits equal the total amount of funds needed to pay between 18 and 24 months of benefits at the average of the fi…

The employer is required to respond timely and accurately to all inquiries from the department. If the department does not receive timely or adequate responses, the department will, at its discretion, take action based on the information at hand based which may result in assessed…

November 30, 2016, unless a later date is cited at the end of a section.

The purpose of these rules is to provide clarification of the Unemployment Compensation Law. These rules assist employers and claimants to better understand how specific sections of the law are being administered by the department. The rules also assist employers achieve complian…

A. "Account" means the employer account, identified by an account number, established and maintained by each employer, or employer member of a group account, for the purpose of determining liability for contributions or payments in lieu of contributions and includes a record of a…

New Mexico Department of Workforce Solutions, P.O. Box 1928, Albuquerque, NM 87103

A. Conduct of adjudicatory hearings: (1) Adjudicatory hearings before the appeal tribunal shall be conducted in such a manner that all parties are afforded basic rights of due process and that all pertinent facts necessary to the determination of the rights of the parties are obt…

At the order of the secretary, any proceeding before the department or the appeal tribunal may be removed to the board of review. Such removed actions shall be presented, heard and decided by the board of review in the manner prescribed for appeal tribunal hearings.

A. An interested party aggrieved by a decision of the appeal tribunal is entitled to appeal to higher authority. A written communication clearly demonstrating a desire to appeal a determination to higher authority shall be filed with the department. The information submitted with…

A. The board of review's authority: In every case referred to the board of review by the secretary from an appeal tribunal decision the board of review may, in its discretion, hear and decide the case upon the record; it may entertain written arguments, or, after notice to all pa…

Copies of all decisions of the cabinet secretary, board of review and appeal tribunal shall be kept on file in accordance with the state records center retention requirements at the department's office in Albuquerque, New Mexico. A compilation of decisions of the appeal tribunal …

Clerical mistakes in decisions or parts of the record and errors arising from oversight or omission may be corrected by the department at any time on its own initiative or on the request of any party. During the pendency of an appeal to the judicial system, such mistakes may be c…

General public

NMSA 1978 Sections 51-1-1 to 51-1-59.

Permanent

January 1, 2003, unless a later date is cited at the end of a section.

To provide procedures governing unemployment appeals and hearings.

A. "Adjudicatory body" means the appeal tribunal, the board of review or other commissions or body within the department holding an adjudicatory hearing. B. "Adjudicatory hearing" means a judicial or quasi-judicial hearing upon either the law or the evidence or both which allows …

A. Any interested party aggrieved by a determination of the department may file an appeal to the appeal tribunal within 15 days from the date of transmission of the determination. Any written communication clearly demonstrating a desire to appeal a determination of the department…

A. Right to representation: In any adjudicatory hearing before the department: (1) Any party may self-represent, be represented by an attorney at law or by any other person qualified to represent the party in the matters under consideration. The secretary may bar attorneys and au…

Workers' Compensation Administration (WCA).

These rules govern all parties involved in claims arising under the Workers' Compensation Act.

The director is authorized by Section 52-5-4 NMSA 1978 (Repl. Pamp. 1991), to adopt reasonable rules and regulations to implement the legislative purposes of the Workers' Compensation Act. The Workers' Compensation Act specifically directs the adoption of definitions for the phra…

Permanent.

October 1, 2014, unless a later date is cited at the end of a section.

This part defines words and phrases frequently used in the rules adopted by the director and also establishes rules for review of agency records.

The definitions adopted below shall apply to all WCA rules unless expressly indicated otherwise in a specific part of these rules. A. "Act" means collectively: the Workers' Compensation Act, the Workers' Compensation Administration Act, and the Occupational Disease Disablement La…

A. All records of the WCA are confidential except:(1) as provided in Section 52-5-21 NMSA 1978; (2) records required to be released by order of a court of competent jurisdiction; (3) the identity of the insurance carrier for a particular employer, the fact that the employer is ce…

Workers' Compensation Administration.

A. Any requirement contained in these rules may be waived by specific written authorization of the director. Any interested person may request such a variance or waiver in writing. Such waiver requests will be considered, approved or denied dependent upon the nature of the reques…

These rules apply to the qualification, evaluation and regulating requirements pertaining to the governmental entities insured for workers' compensation benefits by the New Mexico county insurance authority, the New Mexico self-insurer's fund and the New Mexico public school insu…