An employer becomes liable and must file quarterly wage reports and pay contributions if they fall under the following categories:
- 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
- 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.
- DOMESTIC EMPLOYMENTThe total payroll for any calendar quarter for New Mexico employment is $1000 or more.
- The employer acquires the business from another employer who was subject to the Act at the time of the acquisition.
- The employer is liable for the tax imposed under the Federal Unemployment Tax Act.
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