Report To Determine Liability

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 dollars 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 dollars 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 dollars in any calendar quarter in the current or preceding calendar year. B. REPORT OF CHANGE IN STATUS: (1) Every subject employer who shall sell, convey or otherwise dispose of its business, or all or any substantial part of the assets thereof, or who shall cease business for any reason, whether voluntarily or by being in bankruptcy shall, within five days, immediately report such fact, electronically, to the department, stating the name and address of the person, firm or corporation to whom such business, or all or any substantial part of the assets thereof, shall have been sold, conveyed or otherwise transferred. (2) In cases of bankruptcy, receivership or similar situations, such employer shall report the name and address of the trustee, receiver or other official placed in charge of the business. (3) Upon the death of any employer, the report shall be made by the employer’s personal representative upon the representative’s appointment by the court. In the event no personal representative is appointed, the report shall be made by the heir or other person who succeeds to the interest of the employer. (4) In the event of a dissolution of a partnership or joint venture, such report shall be made by the former partners or joint venturers. (5) For purposes of Paragraph (1) of Subsection B of 11.3.400.409 NMAC, “substantial” part of a business, shall be any identifiable part which, if considered alone, would constitute an employing unit as defined in Subsection D of Section 51-1-42 NMSA 1978. [11.3.400.409 NMAC - Rp, 11.3.400.409 NMAC, 11/30/2016; A, 10/29/2019] 11.3.400.410 EXTENSION OF DUE DATE FOR FILING QUARTERLY REPORTS OR PAYMENT OF CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS: 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. [11.3.400.410 NMAC - Rp, 11.3.400.410 NMAC, 11/30/2016] 11.3.400.411 INTEREST ON UNPAID CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS: 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. 11.3.400 NMAC 8 [11.3.400.411 NMAC - Rp, 11.3.400.411 NMAC, 11/30/2016] 11.3.400.412 IMPOSITION OF PENALTIES FOR LATE REPORTS AND LATE PAYMENT OF CONTRIBUTIONS OR PAYMENTS IN LIEU OF CONTRIBUTIONS: 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.