An employer becomes liable and must file quarterly wage reports and pay contributions if they fall under the following categories:

1. NON­AGRICULTURAL EMPLOYMENT­­The total payroll for any calendar quarter for New Mexico employment is $450 or more, or if there are one or more persons (part­time workers included) in employment in any part of the week in each of 20 weeks within a calendar year
2. AGRICULTURAL EMPLOYMENT­­The total payroll for any calendar quarter for New Mexico employment is $20,000 or more, or if there are ten or more persons (part­time workers included) in employment at any time in each of 20 weeks within a calendar year.
3. DOMESTIC EMPLOYMENT­­The total payroll for any calendar quarter for New Mexico employment is $1000 or more.
4. The employer acquires the business from another employer who was subject to the Act at the time of the acquisition.
5. The employer is liable for the tax imposed under the Federal Unemployment Tax Act.