reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.311 - COMBINED-WAGE CLAIMS

Current through Register Vol. 35, No. 13, July 16, 2024
All combined-wage claims shall be subject to the provisions
				  of the interstate arrangement for combining employment and wages, the
				  interstate benefit payment plan, the regulations and guidelines prescribed by
				  the United States secretary of labor, and the applicable provisions of the
				  Unemployment Compensation Law and department regulations which apply to claims
				  for and payment of regular unemployment compensation.
A. FILING OF CLAIMS:
(1) An unemployed claimant who has covered
				employment and wages in more than one state has the right to combine such wages
				and employment in the base period of one state if the combination will provide
				benefits for which the claimant could not otherwise qualify or will increase
				the benefits for which the claimant qualifies in a single state. The claimant
				must file a combined-wage claim if the claimant is eligible to do so rather
				than claim extended benefits. If the claimant wishes, the claimant has the
				right to reject a combined-wage and file against a state in which the claimant
				is separately eligible or to cancel the combined-wage claim and file no
				claim.
(2) Restrictions on
				combined-wage claims:
(a) any unemployed
				claimant who has covered employment in New Mexico and in another state may file
				a combined-wage claim unless:
(i) the claimant
				has established a valid claim under any other state;
(ii) the benefit year has not ended;
				and
(iii) there are still unused
				benefit rights; a claimant will not be considered to have unused benefit rights
				on a prior claim if all benefits have been exhausted or benefits have been
				denied by a seasonal restriction or benefits have been postponed for an
				indefinite period or for the remainder of the benefit year;
(b) if a claimant files a
				combined-wage claim, all wages and employment in all states in which the
				claimant worked during the base period of the paying state must be included
				except employment and wages which are not transferable under the provisions of
				Subsection C of 11.3.300.311 NMAC.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.312 - EXTENDED BENEFIT CLAIMS AND PAYMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. APPLICATION OF OTHER RULES: The pertinent
				provisions of the law and rules that apply to regular claimants apply also to
				claimants for extended claims insofar as such rules pertaining to regular
				claimants are not inconsistent with the provisions of this rule.
B. FILING CLAIMS: Unless otherwise
				prescribed, a claimant who has received all of the regular benefits that were
				available to the claimant under the Unemployment Compensation Law or any other
				state law and is an "exhaustee" as defined in Subsection H of Section
				51-1-48
				NMSA 1978, may apply for extended benefits by filing an extended benefits claim
				via internet or by contacting the department. The claim shall become effective
				as of the Sunday of the week in which filed, provided that the claim may be
				back-dated to the Sunday of the week immediately following the week which
				exhausted benefit eligibility if the failure to file is determined to be with
				good cause.
C. CLAIM DETERMINATION
				AND NOTICE: Upon receipt of a claim for extended benefits the department will
				issue a determination on the eligibility for extended benefits and transmit a
				notice thereof to the claimant. The determination may be appealed in the manner
				prescribed for regular benefit determination appeals.
D. CONTINUED CLAIMS: Any claimant, in order
				to claim weekly-extended benefits, shall file the continued claim as directed
				by the department.
E. RELIEF FROM
				CERTAIN ELIGIBILITY REQUIREMENTS: A claimant who claims extended benefits will
				not be required to:
(1) be unemployed for a
				waiting-period of one week; or
(2)
				perform services in employment as designated in Subsection B of Section
				51-1-5
				NMSA 1978, before extended benefits are paid.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.313 - "WEEK" DEFINED

Current through Register Vol. 35, No. 13, July 16, 2024
A. WEEK OF
				UNEMPLOYMENT: Weeks of unemployment and claims shall be on a calendar week
				basis, except as prescribed in the case of partial unemployment, or as the
				department may direct otherwise in any case where it appears some other "week"
				may better secure the full payment of benefits when due.
B. CONDITIONS FOR ESTABLISHMENT: The calendar
				week within which the claimant becomes unemployed and in which the claimant
				earns less than the claimant's weekly benefit amount shall be credited as a
				week of unemployment.
C. "WEEK" IN
				MORE THAN ONE BENEFIT YEAR: A week of unemployment shall be deemed to be within
				that benefit year which includes the greater part of such week.
D. WEEK OF DISQUALIFICATION: With respect to
				acts and periods of disqualification under Section
				51-1-7
				NMSA 1978, which occur or commence before the start of any week of unemployment
				as defined in 11.3.300.313 NMAC and Subsection A of
				11.3.300.309
				NMAC, "week" means the calendar week in which the disqualifying act or event
				occurs.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.314 - FRAUDULENT CLAIMS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Claimant
				Fraud:
(1) Subsection F of Section
				51-1-38
				NMSA of the Unemployment Compensation Law provides: "Notwithstanding any other
				provision of the Unemployment Compensation Law, including the provisions of
				Subsection J of Section
				51-1-8 NMSA
				1978, if any individual claiming benefits or waiting period credits shall, in
				connection with such claim, make any false statement or representation, in
				writing or otherwise, knowing it to be false or shall knowingly fail to
				disclose any material fact in order to obtain or increase the amount of a
				benefit payment, such claim shall not constitute a valid claim for benefits in
				any amount or for waiting period credits but shall be void and of no effect for
				all purposes. The entire amount of the benefits obtained by means of such claim
				shall be, in addition to any other penalties provided herein, subject to
				recoupment by deduction from the claimant's future benefits or they may be
				recovered as provided for the collection of past due contributions in
				Subsection B of Section
				51-1-36
				NMSA 1978." The terms used in, Section
				51-1-38
				NMSA 1978 mean:
(a) "False" means a statement
				contrary to fact.
(b) "Knowingly"
				means the person making the statement, at the time it was made, knew the
				statement to be false or should have known it to be false because the person
				had no reasonable basis for believing it to be true.
(c) "Knowingly fails to disclose any material
				fact" means the claimant deliberately withholds information which the claimant
				knows should be disclosed to the department.
(d) "Material fact" means the fact affects
				the eventual outcome of a transaction. A fact which, if known, would result in
				a determination adverse to the claimant is a material fact. A fact is not
				material if the failure to disclose it or the intentional misstatement of it
				would not cause injury. A fact which, if known, would not cause a denial or
				reduction of benefits or disqualification from receipt of benefits is not a
				material fact.
(e) "With intent to
				obtain benefits" means the claimant intended the statement to assist the
				claimant to obtain benefits. In the absence of facts to indicate otherwise,
				when concealment of a material fact by willful misstatement or nondisclosure
				occurs in connection with a claim for benefits, it is assumed that the
				claimant's intent was to obtain or increase the amount of a benefit payment.
				When facts are established which indicate a different intent, the conclusions
				as to the claimant's intent shall be based on consideration of all the facts
				and not merely an assumption.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.315 - RETIREMENT INCOME

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each
				eligible claimant who, pursuant to a pension or retirement plan financed in
				whole or in part by a base-period employer of the claimant shall have the
				weekly benefit amount reduced, but not below zero, by the prorated amount of
				the pension, retirement pay, annuity or other similar periodic or lump-sum
				payment that exceeds the percentage contributed to the plan by the eligible
				claimant. The maximum benefit amount payable shall also be reduced to an amount
				not more than 26 times the reduced weekly benefit amount. For purposes of this
				section periodic retirement income is not deemed "received", if , under the
				time period allowed by the Internal Revenue Code,
				26
				U.S.C. Section 3405 and related provisions,
				that amount is placed in a non-taxable qualifying retirement account.
B. A claimant's, monthly pension or
				retirement payment shall be multiplied by 12, then divided by 52 to determine
				the amount of pension or retirement income attributed to a week beginning with
				the last week worked prior to separation from employment.
C. A lump-sum pension or retirement payment
				shall be considered a periodic payment and the amount divided by 52 and
				allocated on a weekly basis beginning with the last week worked prior to
				separation from employment.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.316 - DETERMINATION OF ELIGIBILITY OF FULL-TIME STUDENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Except for students in approved training
				in accordance with Subsection E of Section
				51-1-5
				NMSA 1978 and
				11.3.100.103
				NMAC, the availability of benefits for full-time students shall be determined
				in accordance with the provisions of Subsection E of Section
				51-1-5
				NMSA 1978 and 11.3.300.316 NMAC.
B.
				The general requirement: Any claimants enrolled in an educational or training
				institution or program in a course of study who are able to work and are
				available for work and are actively seeking permanent full-time work or
				part-time work in accordance with Subsection I of Section
				51-1-42
				NMSA 1978, will not be denied from receiving benefits or waiting period
				credit.
C. Any claimants enrolled
				in an educational or training institution or program who can demonstrate by
				credible evidence that they are unequivocally attached to the labor force and
				available for full-time or part time permanent work for which they are
				presently qualified without regard to the hours spent in attending classes or
				doing homework will not be subject to denial if all of the following
				requirements are met:
(1) While working
				full-time or part-time and attending school, they became unemployed for reasons
				not attributable to the schooling and the hours of school attendance have not
				changed substantially since becoming unemployed, or they began attending school
				after becoming unemployed and no rearrangement of their school hours would be
				required to accommodate their normal and customary working hours.
(2) For school terms commencing after the
				filing of the unemployment claim, the claimants are required to submit to the
				department a completed student questionnaire, a schedule of classes and, if
				required by the department, an authorization of release of school records prior
				to the commencement of each school term. For school terms commencing prior to
				the filing of the unemployment claim, a student questionnaire and schedule of
				classes may be verified by the department prior to issuance of a determination
				that the claimants are available for full-time or part-time permanent work for
				the school term covered on the student questionnaire notwithstanding their
				status as full- students.
(3) Full
				time school is defined as 12 or more credit hours during a regular school term;
				six or more credit hours for summer term or graduate school or as defined by
				the school or training institution.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.317 - POST EMPLOYMENT PAYMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The following payments made to a claimant are considered wages that must be
				reported by the claimant at the time they are earned and which are deductible
				from any benefits otherwise payable to the claimant for the week or weeks
				covered by such payments:
(1) Wages in lieu
				of notice, meaning wages paid by an employer to an employee upon separation in
				lieu of providing a definite period of notice per a written employer contract,
				a clearly defined, uniformly applied, written employer policy in place prior to
				the date of separation, or a statutory requirement;
(2) Bonuses, including commissions, incentive
				pay, ratification lump sum payments (such as union layoff bonuses), retention
				or "stay" bonuses, and transfer or relocation bonuses;
(3) Supplemental unemployment payments whose
				premiums are paid by the employer;
(4) Vacation or leave pay, bereavement pay,
				continuation pay, or PTO payouts with a letter of intent to return to work
				within four weeks of separation; or
(5) Back pay
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.318 - BENEFITS DUE DECEASED PERSONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				If prior to the claimant's death, a claimant had filed a weekly certification,
				for benefits which were unpaid at the time of the claimant's death, the
				benefits shall be paid to the deceased claimant's court-appointed executor,
				administrator or personal representative. If the deceased claimant's next of
				kin demonstrates, to the secretary's satisfaction, that the court appointment
				of a fiduciary is impractical or legally unnecessary, then the benefits shall
				be paid to the next of kin. The order of priority for such payment shall be:
(1) one-half to the surviving spouse, if
				residing with the deceased claimant at the time of death, and one-half to the
				natural parent or physical custodian of any minor children or any dependent
				disabled adult children of the deceased claimant (if more than one, per capita
				by children and not per stirpes);
(2) if no minor children and no dependent
				disabled adult children of the deceased claimant, all to the surviving spouse;
				if no surviving spouse, all equally
(3) to the surviving adult children; if no
				surviving adult children, all equally
(4) to the surviving parents; if no surviving
				parents, all equally
(5) to the
				surviving siblings; if no surviving siblings, all
(6) to the deceased claimant's heirs at law
				as provided in the New Mexico Probate Code, Sections
				45-2-101 through
				45-2-114
				NMSA 1978.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.320 - WORK SEARCH REQUIREMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				WORK SEARCHES: To qualify for continued benefits, a claimant must:
(1) be a member of a union with a hiring hall
				or a referral hall and meet the union requirements for job referral or
				placement;
(a) the claimant must be a member
				in good standing at the time of certification;
(b) the hiring hall or referral hall must be
				actively seeking to place its members in employment; or
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.321 - REEMPLOYMENT SERVICES

Current through Register Vol. 35, No. 13, July 16, 2024
A claimant shall be eligible to receive benefits with
				  respect to any week only if the claimant participates in reemployment services
				  such as job search assistance services, if the claimant has been determined to
				  be likely to exhaust regular benefits, and needs reemployment services pursuant
				  to a profiling system established by the department, unless the department
				  determines that:
A. this claimant has
				completed such services; or
B.
				there is justifiable cause for the claimant's failure to participate in such
				services;
C. if the claimant does
				not participate in reemployment services as required by the department,
				benefits shall be denied beginning the week of non-participation.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.322 - CLAIM CANCELLATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				claim may be canceled by the claimant at any time after an initial or amended
				monetary determination even though final, provided that no disqualifying
				determination has been issued nor any benefits paid on the claim. Requests for
				cancellation must be made by the claimant or their authorized representative in
				the manner prescribed by the department and signed electronically or in writing
				by the claimant or the authorized representative of the claimant.
B. A request to change the date of a claim is
				deemed a request to cancel a claim and file a new claim.
(1) Only if the claimant does not qualify for
				benefits using the base period consisting of the first four of the last five
				completed quarters will the base period be changed.
(2) In situations where claimants might be
				benefited by a delayed filing, the department will advise the claimant that the
				claim determination will not show any wages for the first quarter and that this
				is not an error. If using the new base period will cause an increase in the
				weekly benefit amount, the department will make an effort to advise the
				claimant of this option to file a claim at a future date.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.323 - VOLUNTARY WITHHOLDING OF FEDERAL INCOME TAX

Current through Register Vol. 35, No. 13, July 16, 2024
A. The department shall provide each claimant
				filing a new claim for benefits with the following information in documented
				form:
(1) benefits are subject to federal,
				state and local income tax;
(2)
				requirements exist under federal law pertaining to estimated tax
				payments;
(3) a claimant may elect
				to have federal income tax deducted and withheld from the claimant's benefit
				payments at the amount specified in the federal Internal Revenue Code,
				26 U.S.C. Section
				3402(p)(2); and
(4) a claimant is permitted to change a
				previously elected withholding status one time during each benefit
				year.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.324 - COLLECTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Deferred
				collections: From time to time, the department may, at its discretion determine
				that is it not economically efficient to actively pursue collection of certain
				overpayments due to the claimant's situation or the department's resources. The
				department may cease or forbear active collection activities for either finite
				period or an indefinite period depending on the circumstances. However,
				overpayment debts will remain on the department's books as an obligation owed
				by the claimant to the department. The department's discretion in this matter
				is final.
B. Money collected by the
				department with respect to an overpayment or civil penalty will be applied in
				the following order unless specifically directed otherwise:
(1) costs incurred by the department to
				pursue collection of the overpayment or civil penalty;
(2) the principal amount of the
				overpayment;
(3) the portion of the
				civil penalty equal to fifteen percent of the overpayment amount which will be
				deposited in the Unemployment Compensation Fund set forth in Section
				51-1-19
				NMSA 1978; and
(4) the portion of
				the civil penalty equal to ten percent of the overpayment of the amount which
				will be deposited in the employment security department fund created pursuant
				to Section
				51-1-34 NMSA
				1978.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.326 - DOMESTIC ABUSE

Current through Register Vol. 35, No. 13, July 16, 2024
A. A claimant
				is eligible for waiting period credit or benefits if the claimant voluntarily
				leaves work due to circumstances directly resulting from domestic abuse.
(1) "Domestic abuse" means abuse as defined
				in Section
				40-13-2
				NMSA 1978, and includes but is not limited to any incident by a household
				member against another household member resulting in: physical harm; severe
				emotional distress; bodily injury or assault; a threat causing imminent fear of
				bodily injury by any household member; criminal trespass; criminal damage to
				property; repeatedly driving by a residence or work place; telephone
				harassment; stalking; harassment, or harm or threatened harm to
				children.
(2) "Household member"
				means a spouse, former spouse, family member, including relative, parent,
				present or former stepparent, present or former in-law, child or co-parent of a
				child, intimate partner or a person with whom the claimant has had a continuing
				personal relationship. Cohabitation is not necessary to be deemed a household
				member.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.327 - DEPENDENTS' ALLOWANCE

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				claimant is eligible to receive benefits in the amount of $25 for each
				unemancipated child, up to a maximum of two children, and not to exceed fifty
				percent of the claimant's weekly benefit amount.
B. The claimant shall declare the dependents'
				allowance on the date that the claimant files an initial claim for the benefit
				year.
C. Within 14 days of an
				application for the dependents' allowance, the claimant must supply
				verification that, for each child for whom the allowance is claimed, the child
				is the claimant's child, under the age of 18, unemancipated and the child is:
(1) in fact dependent on and wholly or mainly
				supported by the claimant; or
(2)
				in the legal custody of the claimant pending adjudication of a petition for
				adoption filed in a court of competent jurisdiction; or
(3) the subject of a decree or order from a
				court of competent jurisdiction requiring the claimant to contribute to the
				dependent's support; and no other claimant is receiving dependents' allowance
				benefits for that child under the Unemployment Compensation Law.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 300 - CLAIMS ADMINISTRATION › Section 11.3.300.328 - APPRENTICES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Apprentices
				participating in an approved apprenticeship program registered with the
				Apprenticeship Office through the department of workforce solutions who are
				required to attend unpaid training sessions during weeks in which they are not
				otherwise receiving compensation may be eligible to receive unemployment
				benefits for the training weeks under 51-1-1
et seq.
NMSA as
				long as all other unemployment eligibility requirements are met.
B. During the week in which an apprentice is
				eligible for unemployment benefits though this provision, the work search
				requirements will be waived since the apprentice will have a predetermined
				return to work date established though their apprentice program.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Sections
				  51-1-1 to
				  51-1-59
				  NMSA 1978.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
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 compliance by
				  facilitating understanding of the department's procedures so that employers can
				  meet the requirements of unemployment compensation law.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.401 - EMPLOYER TAX ACCOUNT AUDITS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Records of Employing Units:
(1) Each
				employing unit shall keep true and accurate employment and payroll records
				which shall include, with reference to the employing unit the name and correct
				address of such employing unit, and the name and correct address of each branch
				or division or establishment operated, owned or maintained by such employing
				unit at different locations in New Mexico, all disbursements for services
				rendered to the employing unit; and with reference to each and every individual
				performing services for it, the following information:
(a) the individual's name, address, and
				social security number;
(b) the
				dates on which the individual performed services for such employing unit,
				including beginning and ending dates, and the state or states in which such
				services were performed;
(c) the
				total amount of wages paid to the individual for each separate payroll period,
				date of payment of said wages, and amounts paid to the individual for each
				separate payroll period other than "wages", as defined in the Unemployment
				Compensation Law;
(d) whether,
				during any payroll period, the individual worked less than full time, and, if
				so, the hours and dates worked;
(e)
				the reasons for separation of the individual.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.402 - IDENTIFICATION OF EMPLOYEES

Current through Register Vol. 35, No. 13, July 16, 2024
Each employer shall report an employee's social security
				  account number in making any report required by the department with respect to
				  such employee. If the employee has no such number, the employer shall request
				  the employee show the employer a receipt issued by the social security
				  administration acknowledging that the employee has filed an application for an
				  account number. The receipt shall be retained by the employee and a copy of the
				  receipt shall be retained by the employer. In making any report required by the
				  department with respect to such an employee, the employer shall report the date
				  of issue of the receipt, its termination date, the address of the issuing
				  office, and the name and address of the employee exactly as shown in the
				  receipt.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.403 - POSTING OF NOTICES

Current through Register Vol. 35, No. 13, July 16, 2024
Each employer, including each person or entity which has
				  elected, with the approval of the department, to become an employer, shall post
				  and maintain printed notices to individuals in its employ informing them that
				  they are covered under the provisions of the Unemployment Compensation Law of
				  New Mexico. Such notices shall also include information as to the employees'
				  rights to benefits and instructions as to the procedure for registering for
				  work and filing claims for benefits. No such notice may be posted or maintained
				  by any person or entity to whom an unemployment insurance account has not been
				  assigned by the department or who has ceased to be an employer. Such notices
				  shall be furnished by the department in such numbers as the department may
				  determine to be necessary and shall be posted and maintained in conspicuous
				  places near the location where the workers' services are performed. The
				  department may furnish other notices, including those containing either
				  information as to employees' rights to benefits or instructions as to the
				  procedure for registering for work and for filing claims for benefits. These
				  notices shall be posted or made available by each employer so that an employee
				  entitled to benefits is informed of his rights to benefits and the means of
				  attaining them.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.404 - WAGE AND CONTRIBUTION REPORTS BY EMPLOYING UNITS

Current through Register Vol. 35, No. 13, July 16, 2024
A. QUARTERLY EMPLOYMENT & WAGE DETAIL
				REPORT:
(1) An employer's wage and
				contribution report must be filed electronically on the department's web page
				on or before the last day of the month immediately following the end of the
				calendar quarter. If the due date falls on a Saturday, Sunday or legal holiday,
				the report is due on the next department business day. A wage and contribution
				report must be filed even though no wages were paid or no contribution or tax
				is due for the quarter unless the employer's liability has been terminated or
				suspended pursuant to Section
				51-1-18
				NMSA 1978. Each wage and contribution report must include only wages, as the
				term is defined in Subsection T of Section
				51-1-42
				NMSA 1978, paid during the quarter being reported. Corrections of errors made
				on previously submitted reports must be electronically submitted as an
				adjustment through the employer's on-line account.
(2) In the event of a federal or state
				declaration of emergency, the department may extend the deadline for submission
				of the quarterly wage report and corresponding contributions due for up to one
				month after the deadlines stated in this Subsection.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.405 - QUARTERLY PAYMENT OF CONTRIBUTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
The contributions imposed on any individual or employing unit
				  subject to the Unemployment Compensation Law of New Mexico other than an
				  employer who has elected to become liable for payments in lieu of contributions
				  shall be due and payable for each calendar quarter with respect to wages for
				  employment paid in such quarter without assessment, notice or
				  demand.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.406 - DUE DATE FOR PAYMENT OF CONTRIBUTIONS; NOTICE OF DELINQUENCY; INTEREST AND PENALTIES

Current through Register Vol. 35, No. 13, July 16, 2024
A. All
				contributions shall become due on and shall be paid on or before the last day
				of the month immediately following the close of the calendar quarter for which
				they are payable, and any employer failing to pay any contribution when due
				shall be delinquent. The department shall serve a notice of delinquency to the
				employer at the employer's last known address on file with the department. The
				failure of the department to locate and serve a notice of delinquency, or the
				failure of the employer to receive any notice of delinquency, shall not affect
				the employer's liability for any contribution, interest or penalty. Interest
				and penalties shall be assessed from and after the due date in accordance with
				the Unemployment Compensation Law of New Mexico.
B. Whenever the department finds that the
				collection of contributions from any particular employer may be jeopardized by
				delaying the collection thereof until the date otherwise prescribed, the
				department may advance the due date of such employer's contributions to such
				date, succeeding the period with respect to which they have accrued, as the
				department deems advisable, or may in the department's discretion, upon such
				finding prescribe payment of contributions from such employer monthly rather
				than quarterly. Monthly contributions shall become due on and shall be paid on
				or before the 15th day of the month next following the close of the month for
				which they are payable. Contributions not paid on or before the due date shall
				become delinquent and interest and penalties shall be assessed from and after
				the due date.
C. The department
				may, at its discretion, furnish an employer written permission to pay
				delinquent contributions in installments. Any arrangement for payment in
				installments must make provision for the payment of interest on the past due
				delinquent contribution balances from the due date through the ending date on
				which such installment is paid. In the event that such employer fails to pay an
				installment in full when it becomes due, the entire unpaid balance of
				contributions, interest and penalty will become due. No written permission for
				the payment of contributions shall preclude collection action pursuant to
				Section
				51-1-36
				NMSA 1978 against such employer.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.407 - FIRST PAYMENT OF CONTRIBUTIONS FOR NEW EMPLOYERS AND EMPLOYERS ELECTING COVERAGE

Current through Register Vol. 35, No. 13, July 16, 2024
A. The
				first contribution payment of any employing unit which becomes an employer
				within any calendar quarter of any calendar year shall become due and payable
				on or before the last day of the month immediately following the quarter for
				which such contributions have accrued, and shall include contributions which
				have accrued during the whole of such calendar year.
B. Notwithstanding the provisions of
				Subsection A of 11.3.400.407 NMAC, the first contribution payment of any
				employing unit which elects to become an employer shall, upon the written or
				electronic approval of the department, become due and payable on or before the
				last day of the month immediately following the close of the calendar quarter
				in which the department's approval is given. Such first payment shall include
				contributions with respect to all wages for services covered by such election
				paid on or after the effective date and up to and including the last day of
				such calendar quarter. Interest and penalties shall be assessed from and after
				the due date.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.408 - PAYMENT OF CONTRIBUTIONS FOR UNCOMPLETED CALENDAR QUARTERS

Current through Register Vol. 35, No. 13, July 16, 2024
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 has ceased
				  to employ individuals in employment. Such contributions shall become due and
				  payable not later than 30 days after the removal, discontinuance, sale or other
				  transfer of the employer's business; provided that where an application for
				  transfer of the employer's account is filed within said 30-day period, it must
				  be accompanied by all quarterly reports and payments as required by
				  11.3.400.415
				  NMAC and
				  11.3.400.416
				  NMAC. Interest shall be assessed from and after said due date. Penalties shall
				  be assessed in accordance with law.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.409 - REPORT TO DETERMINE LIABILITY

Current through Register Vol. 35, No. 13, July 16, 2024
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. Registration for the
				business may be filed when the employer has hired its first employee, and:
(1) The employer has paid an individual wages
				of $450 or more in any calendar quarter in either the current or preceding
				calendar year or if there was one or more persons (part-time workers included)
				in employment in each of twenty different calendar weeks during either the
				current or the preceding calendar year irrespective of whether the same
				individual was in employment in each day.
(2) In agricultural labor, the employer has
				paid wages of $20,000 or more to individuals during any calendar quarter in
				either the current or the preceding calendar year or employed 10 or more
				individuals in agricultural labor (part-time workers included) in each of 20
				different calendar weeks in either the current or preceding calendar year,
				whether or not the weeks were consecutive and regardless of whether the
				individuals were employed at the same time.
(3) The employer has paid an individual in
				domestic service in a private home, local college club or local chapter of a
				college fraternity or sorority wages of $1,000 in any calendar quarter in the
				current or preceding calendar year.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.410 - EXTENSION OF DUE DATE FOR FILING QUARTERLY REPORTS OR PAYMENT OF CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
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 contributions
				  or payments in lieu of contributions shall become due and be paid. Such
				  application must be filed prior to the regular due date.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.411 - INTEREST ON UNPAID CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
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.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.412 - IMPOSITION OF PENALTIES FOR LATE REPORTS AND LATE PAYMENT OF CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
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.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.413 - PROCEDURE FOR RELIEF FROM PENALTIES

Current through Register Vol. 35, No. 13, July 16, 2024
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
				and stating the reason for the request. Relief may be granted upon the showing
				of good cause.
B. The department
				shall review the employer's request and make a recommendation to the secretary
				to grant or deny relief from penalties to taxpayers.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.414 - GROUNDS FOR RELIEF FROM PENALTIES

Current through Register Vol. 35, No. 13, July 16, 2024
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 both, was
				  occasioned by circumstances beyond the control of the employer, who in good
				  faith exercised reasonable diligence in an effort to comply with the reporting
				  and contribution payment provisions of the Unemployment Compensation
				  Law.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.416 - BUSINESS TRANSFERS DEFINED; EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
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 other form
				  of voluntary sale or transfer; or by a transfer by order of court. There is a
				  transfer and an acquisition in this sense, not only where there is an outright
				  sale between separate individuals or concerns, but also where individuals form
				  partnerships or corporations; partnerships form into corporations; new
				  partnerships are formed by the addition or withdrawal of members; a corporation
				  officer or partner acquires the enterprise from the corporation or the
				  partnership; or in any manner that a change is made in the identity or
				  organization of the employing unit. The effective date of such an acquisition
				  and transfer is the date the department determines that the change in ownership
				  or possession and operation is actually consummated as evidenced by a bill of
				  sale, deed to real estate and buildings, a transfer by any other form of
				  written transfer agreement or legally valid instrument, transfer by court
				  order, or by physical or constructive possession.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.417 - PURCHASE OR SALE, EXPERIENCE HISTORY TRANSFERS

Current through Register Vol. 35, No. 13, July 16, 2024
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 predecessor, immediately after the business
				transfer as defined in
				11.3.400.416
				NMAC, ceases operating the same enterprise except for liquidation purposes.
(a) In the sale of a business enterprise, the
				phrase "all assets" includes the transfer of a favorable experience
				history.
(b) In the sale of a
				business enterprise, the phrase assumption of "all liabilities" includes an
				unfavorable experience history and any unpaid contributions, interest and
				penalties.
New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 400 - TAX ADMINISTRATION › Section 11.3.400.418 - TIME FOR CORRECTION OF ERRONEOUS RATE DETERMINATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
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 the following periods:
(1) on or
				before June 30 of the calendar year in which the erroneous rate determination
				was issued if the error was in the determination of benefits chargeable to the
				employer's experience rating account;
(2) at any time within the calendar year in
				which the erroneous rate determination was issued if the error or omission was
				due to the employer's misrepresentation or nondisclosure of a material
				fact;
(3) at any time during the
				calendar year in which the erroneous rate determination was issued and any time
				within the next calendar year if the error or omission was due wholly or in
				part to a rate computation.