🇺🇸 NEW MEXICO STATE LAW – 2026 UPDATE

New Mexico Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in New Mexico

New Mexico remote work laws and employment regulations guide

Table of Contents

Overview

New Mexico is generally considered to have moderate to worker-protective employment regulations compared to other states. According to official state sources, New Mexico has implemented several significant worker protections in recent years, including mandatory paid sick leave and relatively robust wage and hour standards.

General Characteristics (As of December 2025):

According to the New Mexico Department of Workforce Solutions and official state sources:

  • State minimum wage (2025): $12.00/hour (state-wide); some localities have higher rates
  • Paid sick leave: Generally required for employers with one or more employees under the Healthy Workplaces Act
  • State income tax: Progressive income tax structure (rates range from 1.7% to 5.9% as of 2025)
  • Meal/rest breaks: Not mandated by state law for adult employees; nursing mother accommodations required
  • Overtime rules: Generally follows federal FLSA (time-and-a-half after 40 hours/week); some additional state-specific provisions
  • Workers’ compensation: Generally required for employers with three or more employees
  • At-will employment: New Mexico is generally an at-will employment state with certain exceptions

Note: These are general starting points only. Specific applicability depends on many factors including employer size, industry, employee type, and individual circumstances. Laws and regulations are subject to change. Consult official sources and legal counsel for guidance on specific situations.

Source: New Mexico Department of Workforce Solutions – https://www.dws.state.nm.us/

Official State Agency Information

The New Mexico Department of Workforce Solutions (NMDWS) administers many employment laws in New Mexico. According to official sources, this agency oversees wage and hour laws, unemployment insurance, paid sick leave enforcement, and related matters.

Contact Information:

  • Website: https://www.dws.state.nm.us/
  • Labor Relations Division: (505) 841-4400
  • Main Office: 401 Broadway NE, Albuquerque, NM 87102
  • Languages: Services available in English and Spanish

Note: This agency can provide official interpretations of state employment law. For legal advice on how laws apply to your specific situation, consult a licensed attorney.


Major State Employment Statutes

The following statutes are commonly cited in New Mexico employment matters. This is general information only and does not constitute legal interpretation.

1. New Mexico Minimum Wage Act

Statutory Citation: N.M. Stat. § 50-4-22
Official Source: https://nmonesource.com/nmos/nmsa/en/item/4386/index.do

General Provisions (as stated in the statute):

According to the New Mexico Minimum Wage Act, the statute generally addresses:

  • Minimum hourly wage rates for employees in New Mexico
  • Provisions for tipped employees
  • Exemptions and special wage categories
  • Enforcement mechanisms and penalties

The law provides for annual adjustments to the minimum wage based on the Consumer Price Index for Urban Consumers, according to the statutory framework.

Application to Remote Work: Minimum wage provisions typically apply based on where work is physically performed. Specific applicability to remote work situations may depend on multiple factors. Consult New Mexico Department of Workforce Solutions or legal counsel for guidance on particular circumstances.


2. Healthy Workplaces Act (Paid Sick Leave)

Statutory Citation: N.M. Stat. § 50-17-1 et seq.
Effective Date: July 1, 2022
Official Source: https://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0020.pdf

General Overview:

According to the New Mexico Department of Workforce Solutions, the Healthy Workplaces Act generally requires private employers with one or more employees to provide paid sick leave to their employees. The law establishes minimum accrual rates and usage provisions.

Coverage typically includes: Private employers of all sizes operating in New Mexico
Exemptions may include: Federal government, state government, political subdivisions, and services performed exclusively on tribal lands

Note: Actual coverage and obligations depend on specific circumstances. Employers should consult official agency guidance at https://www.dws.state.nm.us/NMPaidSickLeave and legal counsel.

Source: New Mexico Department of Workforce Solutions – Labor Information – New Mexico Paid Sick Leave


3. New Mexico Unemployment Compensation Law

Statutory Citation: N.M. Stat. § 51-1-1 et seq.
Official Source: https://www.dws.state.nm.us/

General Provisions:

This statute generally addresses unemployment insurance contributions, benefit eligibility, and worker classification standards. According to official guidance, New Mexico applies what is commonly referred to as the “ABC test” for determining employee status for unemployment compensation purposes.

Application to Remote Work: Worker classification determinations apply to remote workers similarly to on-site workers. The nature of the working relationship, rather than work location, is generally the primary consideration.


4. Workers’ Compensation Act

Statutory Citation: N.M. Stat. § 52-1-1 et seq.
Administering Agency: New Mexico Workers’ Compensation Administration
Official Source: https://www.workerscomp.nm.gov/

General Provisions:

According to the Workers’ Compensation Act, New Mexico generally requires employers with three or more employees to maintain workers’ compensation coverage. The statute establishes a no-fault system for work-related injuries and illnesses.

Application to Remote Work: Coverage questions for remote workers can involve complex factual determinations. See the Workers’ Compensation section of this guide for more detailed information. For specific situations, consult the Workers’ Compensation Administration.


5. New Mexico Human Rights Act

Statutory Citation: N.M. Stat. § 28-1-1 et seq.
Official Source: https://www.dws.state.nm.us/

General Provisions:

The New Mexico Human Rights Act generally prohibits employment discrimination based on protected characteristics. According to official sources, the Act applies to employers with four or more employees.

Protected characteristics may include: Race, age (40 or older), religion, color, national origin, ancestry, sex, sexual orientation, gender identity, pregnancy, physical or mental handicap, serious medical condition, and spousal affiliation

Note: Federal anti-discrimination laws may also apply and may have different coverage thresholds. Consult the New Mexico Human Rights Bureau and legal counsel for guidance.

Source: New Mexico Human Rights Bureau – https://www.dws.state.nm.us/

Employee Classification Standards

New Mexico’s Classification Framework

According to the New Mexico Department of Workforce Solutions and official guidance, New Mexico generally applies what is commonly referred to as the “ABC test” for determining employee status for purposes of unemployment compensation and, in many contexts, workers’ compensation.

Statutory Authority: N.M. Stat. § 51-1-42
Official Guidance: https://www.dws.state.nm.us/
Reference Guide: https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/independent-contractors-vs-employees/

Important Presumption: According to official sources, New Mexico law generally presumes that a worker is an employee unless the hiring entity can demonstrate that all elements of the ABC test are satisfied. The burden of proof rests with the employer.


General ABC Test Framework (As Described by Official Sources)

According to New Mexico Department of Workforce Solutions guidance, the ABC test typically examines three factors. All three factors generally must be satisfied for a worker to be classified as an independent contractor rather than an employee.

⚠️ Critical Note: This is a simplified summary. Actual legal application is highly complex and fact-specific. The following descriptions are for general educational purposes only.


Factor A: Freedom from Control and Direction

General Description:

According to official guidance, this factor generally examines whether the worker is free from control and direction of the hiring entity in connection with the performance of work, both under the contract and in fact.

Considerations that may be relevant (based on official guidance and legal precedent):

  • Whether the hiring entity can dictate how, when, or where work is performed
  • Whether the worker sets their own schedule and methods
  • Whether the worker is supervised or receives detailed instructions
  • Whether the hiring entity can require the worker to follow specific procedures or protocols
  • The degree of independence the worker has in performing services

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A software developer contracts with a company to build a custom application. The developer works from their home office, uses their own equipment, sets their own hours, and decides the technical approach to the project. The company provides general specifications of what the application should do but does not supervise the developer’s day-to-day work or dictate programming methods.

General Observations: This scenario may share some characteristics commonly associated with independent contractor relationships because the worker appears to have significant autonomy in determining how and when to perform the work. However, actual classification depends on all facts and circumstances, including the analysis of Factors B and C. This is not a determination.


Scenario 2: A customer service representative works remotely for a company, must log in to the company’s systems during specific hours (9 AM – 5 PM), must follow the company’s scripts and protocols for handling calls, is monitored for performance, and receives regular supervision from a manager who can adjust their work assignments and methods.

General Observations: This scenario may share some characteristics commonly associated with employee relationships because the hiring entity appears to exercise significant control over how and when work is performed. However, classification requires analysis of all three factors and complete factual circumstances. This is not a determination.

⚠️ Important: These examples are purely illustrative and do not constitute legal determinations or predictions. Every situation is unique. Classification requires professional analysis.


Factor B: Outside Usual Course of Business

General Description:

According to official guidance, this factor generally examines whether the services performed are outside the usual course of the hiring entity’s business or performed outside the place of business of the hiring entity.

Considerations that may be relevant:

  • Whether the services are core to the hiring entity’s business operations
  • Whether the work is of the same nature as work performed by the entity’s regular employees
  • Whether the work is performed at the entity’s place of business or elsewhere
  • Whether the services are ancillary or peripheral to the main business activities

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A restaurant hires an attorney to provide legal advice on business contracts and compliance matters. The attorney works from their own law office and provides legal services.

General Observations: This scenario may share characteristics commonly associated with independent contractor relationships because legal services are generally outside the usual course of a restaurant’s business (which is food service), and the work is performed off-site. However, complete factual analysis of all three factors is required. This is not a determination.


Scenario 2: A software company hires a programmer to write code for the company’s main software product. The programmer works remotely but produces the same type of work that the company’s regular employee programmers produce.

General Observations: This scenario may share characteristics commonly associated with employee relationships because the services (programming) are within the usual course of the software company’s business. The fact that work is performed remotely does not necessarily satisfy Factor B. However, all circumstances must be analyzed. This is not a determination.

⚠️ Note: Factor B is often considered particularly challenging to satisfy. Many businesses hire contractors to perform services that are similar to their core business activities. This does not automatically result in employee classification, but it raises questions requiring careful analysis.


Factor C: Independently Established Trade, Occupation, or Business

General Description:

According to official guidance, this factor generally examines whether the worker is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the work performed.

Considerations that may be relevant:

  • Whether the worker performs similar services for other clients
  • Whether the worker advertises or markets their services to the public
  • Whether the worker has their own business entity, licenses, or insurance
  • Whether the worker has made investments in their own business (equipment, tools, space)
  • Whether the worker bears financial risk of profit or loss
  • Whether the work relationship is ongoing or project-based
  • How the worker presents themselves professionally

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A graphic designer has been operating their design business for five years, serves multiple clients simultaneously, maintains a business website and portfolio, has business insurance, owns professional design software and equipment, and invoices clients through their LLC. The designer takes on a project for one client while maintaining their other client relationships.

General Observations: This scenario may share characteristics commonly associated with independent contractor relationships because the worker appears to operate an independent business serving multiple clients. However, all three factors must be satisfied, and complete circumstances must be analyzed. This is not a determination.


Scenario 2: A worker performs services exclusively for one company for an extended period (e.g., 2+ years), has no other clients, does not advertise their services, and relies entirely on that one company for income. The worker uses the hiring entity’s equipment and branding.

General Observations: This scenario may share characteristics commonly associated with employee relationships because the worker does not appear to operate an independently established business and lacks the indicia of entrepreneurial activity. However, all factors and circumstances must be examined. This is not a determination.

⚠️ Important: The mere existence of a business entity (LLC, etc.) or use of 1099 tax forms does not automatically establish independent contractor status. The actual nature of the working relationship controls.

Remote Work Classification Considerations

 For remote workers, classification analysis may involve additional complexities:

  • Physical work location vs. business location: The fact that a worker performs services remotely does not automatically support or preclude any particular classification. The substantive nature of the relationship matters more than the work location.
  • Control in virtual environments: Control can be exercised through digital means (monitoring software, required login times, virtual supervision) just as it can in physical offices.
  • Independence vs. integration: Whether a remote worker operates independently or is integrated into the hiring entity’s operations is relevant to the analysis.

These factors do not change the legal test but may affect how the test is applied to specific situations. Classification of remote workers should be reviewed with legal counsel familiar with New Mexico law and your specific circumstances.


Potential Consequences of Misclassification

According to New Mexico Department of Workforce Solutions, the IRS, and other official sources, potential consequences of misclassification may include (this list is non-exhaustive and subject to change):

For Employers:

  • Potential back payment of unemployment insurance taxes and penalties
  • Possible workers’ compensation premium adjustments and penalties
  • Potential wage and hour claim exposure (unpaid overtime, benefits, etc.)
  • Possible penalties and interest from state and federal agencies
  • Tax implications including back payment of employment taxes
  • Potential employee benefit plan obligations
  • Risk of private lawsuits from workers

For Workers:

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections (minimum wage, overtime)
  • May affect leave benefit eligibility
  • May affect access to employer-provided benefits
  • Tax implications regarding self-employment taxes

Note: The specific consequences depend on many factors including the nature and duration of the relationship, whether misclassification was intentional or inadvertent, and enforcement discretion of agencies. This is general information only. Consult legal and tax professionals to understand potential exposure in specific situations.


How to Seek Classification Guidance

Classification questions should be addressed through:

  • New Mexico Department of Workforce Solutions: (505) 841-4400 – https://www.dws.state.nm.us/
  • Employment attorney licensed in New Mexico: For legal analysis and advice
  • Tax professional familiar with New Mexico and federal law: For tax implications
  • IRS: For federal tax classification questions – https://www.irs.gov/
  • New Mexico Taxation and Revenue Department: For state tax questions – https://www.tax.newmexico.gov/

Minimum Wage Requirements

Current State Minimum Wage Information

According to the New Mexico Department of Workforce Solutions (source: https://www.dws.state.nm.us/Minimum-Wage-Information), the state minimum wage as of December 2025 is generally:

Effective Date Standard Rate Notes
January 1, 2023 – Present $12.00/hour As published by NM DWS
Future increases Subject to legislative action Verify with NM DWS for any updates

Statutory Authority: N.M. Stat. § 50-4-22
Source: New Mexico Department of Workforce Solutions – https://www.dws.state.nm.us/Minimum-Wage-Information

Note on CPI Adjustments: According to the statute, the minimum wage is generally subject to annual adjustments based on the Consumer Price Index for Urban Consumers (CPI-U). The New Mexico Workforce Solutions Department typically announces any adjustments by November 1 for implementation the following January 1. However, as of December 2025, the rate has remained at $12.00/hour since January 2023.


Local Minimum Wages

Some jurisdictions in New Mexico have enacted local minimum wages that exceed the state minimum. According to available information from official city and county sources:

Santa Fe County
  • 2025 Rate: $15.00/hour (as published by Santa Fe County)
  • Tipped Employee Rate: $4.50/hour (plus tips to equal $15.00 or more)
  • CPI-Linked: Yes – adjusted annually based on CPI
  • Generally applies to: Employers operating within Santa Fe County jurisdiction
  • Official Information: Santa Fe County website

Source: Santa Fe County Minimum Wage Ordinance


City of Las Cruces
  • 2025 Rate: $12.65/hour
  • 2026 Rate: $13.01/hour (as of January 1, 2026, based on published information)
  • Tipped Employee Rate: $5.06/hour in 2025; $5.20/hour in 2026 (plus tips to equal minimum wage)
  • CPI-Linked: Yes
  • Generally applies to: Employers operating within Las Cruces city limits
  • Official Information: https://www.las-cruces.org/

Source: City of Las Cruces Ordinance


City of Albuquerque

According to official City of Albuquerque sources (as of December 2025):

Note: When state and local minimum wages differ, employers generally must pay the higher rate. The state minimum wage of $12.00/hour currently exceeds Albuquerque’s calculated local rate.


Bernalillo County
  • State minimum wage controls: The New Mexico state minimum wage of $12.00/hour supersedes the county’s minimum wage
  • Benefits Credit: Employers providing benefits exceeding $2,500 annually may have different requirements under county ordinance – consult county guidance
  • Official Information: Bernalillo County website

⚠️ Important: For workers in jurisdictions with local minimum wages, the higher applicable rate generally controls. Employers operating in multiple New Mexico jurisdictions should verify requirements in each location and consult legal counsel for compliance strategies.


Application to Remote Workers

According to general legal principles and official guidance:

  • Work location typically controls: Minimum wage generally applies based on where work is physically performed, not where the employer is located
  • Remote workers in New Mexico: A worker performing work from a location within New Mexico would generally be subject to New Mexico minimum wage laws, and potentially local minimum wages depending on their physical work location
  • Multi-state considerations: Remote workers performing work outside New Mexico may be subject to different states’ minimum wage laws

However, specific situations may involve additional complexities. Employers should consult the New Mexico Department of Workforce Solutions Labor Relations Division at (505) 841-4400 or legal counsel for guidance on particular circumstances.


Tipped Employees

According to New Mexico law and regulations:

State Tipped Minimum Wage (2025): $3.00/hour

Tip Credit Framework:
New Mexico generally allows employers to take a “tip credit” toward minimum wage obligations. According to official guidance:

  • Employers may pay tipped employees $3.00/hour in direct wages
  • Employee’s tips combined with direct wages must equal at least $12.00/hour
  • If tips are insufficient, employer must make up the difference
  • All tips received must be retained by employees (except for valid tip pooling arrangements)

Local Variations:
Several local jurisdictions have higher tipped minimum wages:

  • Santa Fe County: $4.50/hour (tips must bring total to $15.00/hour)
  • Las Cruces: $5.06/hour in 2025; $5.20 in 2026
  • Albuquerque: $7.20/hour (as of January 1, 2026)

Tip Pooling:
According to federal and state guidance, mandatory tip pools may be permissible under certain conditions, but specific rules apply. Consult New Mexico DWS and legal counsel before implementing tip pooling arrangements.

⚠️ Compliance Note: Tipped employee regulations are technically complex and strictly enforced. Employers should maintain detailed records of tips, direct wages, and ensure all employees receive at least the applicable minimum wage when tips and wages are combined. Consult legal counsel and the New Mexico Department of Workforce Solutions for compliance guidance.


Youth Minimum Wage

According to New Mexico law:

Youth Training Wage: Workers under age 18 may be paid $10.50/hour during their first 90 days of employment

Conditions:

  • Applies only to first 90 calendar days of employment
  • Only applies to employees under 18 years of age
  • After 90 days, standard minimum wage applies
  • Youth workers are subject to additional restrictions under child labor laws

Source: N.M. Stat. § 50-4-22

Note: The youth training wage is optional – employers may choose to pay the full minimum wage from the start of employment. For information on child labor requirements, see the Child Labor Laws section or consult the New Mexico Department of Workforce Solutions.


Exemptions and Special Categories

According to New Mexico statutes and regulations, certain exemptions or special wage categories may exist:

Potential Exemptions May Include:

  • Certain agricultural workers (subject to specific criteria)
  • Casual employees (subject to specific definitions)
  • Employees of certain charitable, religious, or nonprofit organizations who reside on premises
  • Certain seasonal workers with valid certificates from the Labor Relations Division
  • Real estate salespersons paid on commission (under certain circumstances)

Subminimum Wage for Certain Workers:
According to official guidance, employees with disabilities and apprentices may be eligible for subminimum wage permits under specific conditions, but the rate must be at least 50% of standard minimum wage ($6.00/hour as of 2025). Specific authorizations from the Labor Relations Division are required.

⚠️ Critical Note: Exemptions are narrowly construed and fact-specific. Do not assume an exemption applies without verification from official sources and legal counsel. Misapplication of exemptions can result in significant back pay liability.

For Exemption Questions: Contact New Mexico Department of Workforce Solutions Labor Relations Division at (505) 841-4400

Comparison Information (For Reference Only)

Jurisdiction 2025 Standard Rate Notes
New Mexico (State) $12.00 Statewide minimum
Santa Fe County $15.00 County-wide
Las Cruces $12.65 (2025); $13.01 (2026) City limits
Albuquerque $12.00 (state controls) Tipped rate $7.20
Neighboring States:
Texas $7.25 Federal minimum
Oklahoma $7.25 Federal minimum
Arizona $14.70 (2025) Statewide minimum
Colorado $14.42 (2025) Statewide minimum

Resources for Current Minimum Wage Information

Overtime and Break Requirements

A. Overtime Standards

Governing Framework

According to official sources, New Mexico generally follows the federal Fair Labor Standards Act (FLSA) for overtime requirements, with some additional state-specific provisions.

Statutory Authority: N.M. Stat. § 50-4-22 (state); 29 U.S.C. § 207 (federal FLSA)
Official Source: https://www.dws.state.nm.us/ and https://www.dol.gov/agencies/whd

General Overtime Threshold

According to statute and official guidance:

  • Standard threshold: Overtime generally required after 40 hours worked in a workweek
  • Rate generally required: 1.5 times the employee’s regular rate of pay
  • Daily overtime: New Mexico does not generally require overtime for work beyond a certain number of hours in a single day (unlike some states such as California)
  • Workweek definition: A fixed and regularly recurring period of 168 hours (seven consecutive 24-hour periods)

State-Specific Provisions:

According to N.M. Stat. § 50-4-22(D), employees generally should not be required to work more than 40 hours in any week of seven days unless they receive overtime compensation at 1.5 times their regular rate.

Industry-Specific Considerations:

New Mexico law contains certain hour limitations for specific industries:

  • Hotel and restaurant workers: Generally limited to 10 hours per day (except in emergencies)
  • General employment: Generally limited to 16 hours in any 24-hour period

Source: New Mexico Department of Workforce Solutions guidance


Application to Remote Workers

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on exemption status and accurate time tracking. See Exemptions section below.

Remote Work Challenges:

Determining compensable time for remote workers can involve additional considerations:

  • Tracking hours worked outside traditional business hours
  • After-hours email and message responses
  • Participation in virtual meetings outside regular schedule
  • On-call time and availability requirements
  • Time spent on work-related activities while working from home

These determinations are fact-specific and depend on employer policies, work expectations, and actual hours worked. Employers should consult wage-hour counsel for guidance on tracking and compensating remote workers.


Calculating Regular Rate

According to federal and New Mexico guidance, the “regular rate” for overtime calculation purposes may include:

  • Base hourly wage or salary converted to hourly rate
  • Certain bonuses and commissions
  • Shift differentials
  • Some additional compensation

Certain payments may be excluded from the regular rate calculation under specific circumstances. Regular rate calculation can be technically complex. Consult wage and hour legal counsel for guidance on proper calculation methods.


Overtime Exemptions

New Mexico and federal law recognize certain exemptions from overtime requirements. To qualify for an exemption, employees generally must meet tests related to job duties, salary basis, and salary level.

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for EAP exemptions, employees generally must meet three tests:

1. Salary Basis Test:

  • Paid a predetermined salary not subject to reduction based on quality or quantity of work performed
  • Salary continues during weeks when employee performs any work
  • Limited deductions permitted under specific circumstances

2. Salary Level Test:

According to federal regulations (which New Mexico generally follows):

  • Federal minimum (2025): $684 per week ($35,568 annually)
  • Note: Some states have higher salary thresholds; New Mexico generally follows federal minimums
  • This threshold is subject to change through federal rulemaking

3. Duties Test:

The employee must perform exempt-level duties. General descriptions from official guidance:

Executive Exemption – May apply to employees whose primary duty is management, who regularly direct two or more employees, and who have authority to hire/fire or whose recommendations are given particular weight

Administrative Exemption – May apply to employees whose primary duty is office or non-manual work directly related to management or general business operations, and who exercise discretion and independent judgment on significant matters

Professional Exemption – May apply to employees whose primary duty requires advanced knowledge in a field of science or learning, typically acquired through prolonged specialized intellectual instruction

⚠️ Important: Job title alone does not determine exemption status. Meeting the salary threshold alone is insufficient. All three tests must be satisfied. Duties tests involve detailed, fact-specific analysis.

Source: U.S. Department of Labor Fact Sheet #17A: https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime


Computer Professional Exemption

According to federal regulations:

  • May be paid on salary or hourly basis
  • Salary threshold (2025): $684/week if paid salary
  • Hourly threshold (2025): $27.63/hour if paid hourly
  • Must meet duties test involving systems analysis, programming, software engineering, or similar work

Note: Not all IT workers qualify. Help desk workers, technicians performing routine tasks, and similar positions typically do not meet the duties test.


Other Potential Exemptions

According to federal and New Mexico law, other exemptions may include:

  • Outside sales employees (subject to specific criteria)
  • Certain commissioned retail or service employees (subject to specific criteria)
  • Certain highly compensated employees (subject to salary and duties thresholds)
  • Certain transportation workers
  • Certain agricultural workers

⚠️ Critical Note: Exemptions are narrowly interpreted. Misclassification can result in significant liability including back pay for unpaid overtime, liquidated damages, penalties, and attorney’s fees. Professional classification guidance is strongly recommended.


Exemption Classification Guidance

For questions about exemption status:

  • U.S. Department of Labor Wage and Hour Division: (866) 487-9243 – https://www.dol.gov/agencies/whd
  • New Mexico Department of Workforce Solutions: (505) 841-4400
  • Employment attorney or wage-hour counsel: For detailed classification analysis

⚠️ Prudent Practice: When in doubt about exemption status, treat employees as non-exempt and pay overtime. The cost of incorrect exemption classification typically far exceeds the cost of paying overtime.


B. Meal and Rest Break Requirements

New Mexico’s Break Standards

According to New Mexico Department of Workforce Solutions (source: https://www.dws.state.nm.us/), New Mexico does not have laws requiring employers to provide meal or rest breaks for adult employees. This follows the federal standard, which also does not mandate breaks.

What this generally means:

  • Employers are not required by New Mexico state law to provide breaks to adult workers
  • Employers are not required by federal law to provide breaks
  • If employers choose to provide breaks voluntarily, certain rules apply (see below)
  • Separate requirements exist for nursing mothers (see below)

Federal Break Standards (If Employer Provides Breaks Voluntarily)

If an employer chooses to provide breaks, the federal Fair Labor Standards Act (FLSA) provides:

Short Breaks (5-20 minutes):

  • Generally considered compensable work time
  • Must be paid at employee’s regular rate
  • Cannot be deducted from hours worked

Bona Fide Meal Periods (30+ minutes):

  • May be unpaid if employee is completely relieved of all duties
  • Employee must be free to leave the work area
  • If employee performs any work during meal period, it becomes compensable time
  • Employer bears burden of proving meal period qualifies as unpaid time

Source: U.S. Department of Labor – https://www.dol.gov/general/topic/workhours/breaks

⚠️ Compliance Note: Even though breaks are not required, if provided, they must be properly compensated according to federal rules. Improperly treating short breaks as unpaid time can result in wage and hour violations.


Nursing Mother Accommodations (Required)

New Mexico law requires employers to provide accommodations for nursing mothers.

General Requirements (according to New Mexico guidance):

  • Flexible break times: Employers must provide reasonable break time for nursing mothers to express breast milk
  • Private space required: Must provide a space other than a bathroom that is shielded from view and free from intrusion
  • Duration: For up to one year after child’s birth
  • Application: Generally applies to all employers
  • Unpaid time permitted: These breaks may be unpaid, but if the employee uses normal paid break time, it should be compensated

Federal Law: The federal FLSA also requires nursing mother accommodations for non-exempt employees, with similar provisions.

Source: New Mexico Department of Workforce Solutions guidance; 29 U.S.C. § 207(r)

⚠️ Note: While New Mexico does not mandate breaks for other purposes, nursing mother accommodations are required. Failure to provide these accommodations may result in legal liability.


Application to Remote Workers

Break requirements (or lack thereof) generally apply to remote workers similarly to on-site workers:

  • Remote workers are not entitled to mandated meal or rest breaks under New Mexico or federal law
  • If employer provides breaks, the same rules apply regarding paid vs. unpaid time
  • Nursing mother accommodations apply to remote workers (the home workspace generally satisfies the private space requirement)

Potential Challenges for Remote Work:

  • Verifying that employees take unpaid meal breaks (if provided)
  • Ensuring employees do not work during unpaid meal periods
  • Documenting break times for compliance purposes
  • Managing expectations about availability during break times

Employers may wish to implement clear policies about breaks and meal periods for remote workers in consultation with legal counsel.


C. Wage Payment Requirements

Payment Frequency

According to New Mexico law (N.M. Stat. § 50-4-2):

  • General requirement: Employers must pay wages at least semi-monthly
  • Regular paydays: Employers must establish regular paydays
  • Prompt payment: Wages must be paid promptly on established paydays

Final Paychecks

According to New Mexico law (N.M. Stat. § 50-4-5):

Upon Termination or Layoff:

  • Salaried employees: Must receive final paycheck within five (5) days
  • Other payment methods (commission, etc.): Must be paid within ten (10) days

Upon Resignation:

  • Final paycheck must be paid on the next regular payday

Note: These are statutory requirements. Actual payment timing may depend on specific circumstances. Consult New Mexico Department of Workforce Solutions for guidance.


Wage Deductions

According to New Mexico law (N.M. Stat. § 50-4-2 and regulations):

Permitted Deductions:

  • Deductions required by law (taxes, court orders, etc.)
  • Deductions authorized in writing by the employee
  • Deductions for employee benefit programs with written authorization

Prohibited Deductions:

  • Deductions that benefit the employer may not reduce wages below minimum wage
  • Unauthorized deductions
  • Deductions for business expenses without proper authorization

⚠️ Important: Wage deduction rules are technically complex and strictly enforced. Improper deductions can result in significant penalties. Consult legal counsel before implementing any wage deduction practices.


Wage Payment Methods

According to official guidance:

  • Employers may pay wages by cash, check, direct deposit, or paycard
  • Direct deposit and paycards generally require employee consent
  • Employees must have access to wage information (pay stubs or equivalent)

Resources for Wage and Hour Compliance

  • New Mexico Department of Workforce Solutions – Labor Relations Division:
  • U.S. Department of Labor Wage and Hour Division:
  • Employment Attorney or HR Counsel: For specific policy development and compliance questions

Paid Sick Leave (Healthy Workplaces Act)

Legal Framework

Statutory Authority: N.M. Stat. § 50-17-1 et seq. (Healthy Workplaces Act)
Effective Date: July 1, 2022
Administering Agency: New Mexico Department of Workforce Solutions – Labor Relations Division
Official Resource: https://www.dws.state.nm.us/NMPaidSickLeave
Reference Guide: https://www.dws.state.nm.us/Portals/0/DM/LaborRelations/HWA_Reference_Guide_Rev_Dec_2023.pdf


General Program Description (Based on Official Sources)

According to the New Mexico Department of Workforce Solutions, the Healthy Workplaces Act generally:

  • Applies to: All private employers with one or more employees operating in New Mexico
  • Requires: Employers to provide earned sick leave to eligible employees
  • Covers: Full-time, part-time, seasonal, and temporary workers
  • Accrual method: Employees accrue leave based on hours worked, or employers may frontload

Note: Actual applicability depends on specific circumstances including where services are performed and employment relationships. Federal government, state government, and political subdivisions are generally exempt. Services performed exclusively on tribal lands may not be covered.


Coverage Framework

Employer Coverage

According to New Mexico Department of Workforce Solutions guidance, the Healthy Workplaces Act generally applies to:

  • Private employers with one or more employees
  • Employers where work is performed in New Mexico (see geographic scope below)
  • Nonprofit, charitable, and religious organizations (if they are private employers)

Exemptions may include:

  • Federal government
  • State of New Mexico government
  • Political subdivisions (counties, municipalities, school districts)
  • Services performed exclusively on tribal lands (subject to case-by-case analysis)

Verification: Employers uncertain about coverage should consult the New Mexico Department of Workforce Solutions Labor Relations Division at (505) 841-4400 or legal counsel.


Employee Eligibility

According to official guidance, the law generally covers employees who:

  • Are employed by a covered private employer
  • Perform work in New Mexico for more than 80 hours in a year
  • Are full-time, part-time, seasonal, or temporary workers

Note: Independent contractors are generally not covered, but classification must be properly established. See Employee Classification section of this guide.


Geographic Scope – Remote Workers

According to the New Mexico Department of Workforce Solutions Reference Guide:

  • Employees performing services in New Mexico must generally accrue and be allowed to use paid sick leave under the Act
  • For remote workers, the Department evaluates coverage on a case-by-case basis, examining whether the employer has sufficient “minimum contacts” with New Mexico
  • Factors considered may include:
    • Where the employee physically performs work
    • Amount of business activity in New Mexico
    • Whether employer has physical presence in New Mexico
    • Nature and extent of business operations in the state

⚠️ Important: Coverage of remote workers requires individualized analysis. Remote workers physically located in New Mexico while performing work would typically be covered. For specific situations, consult the New Mexico Department of Workforce Solutions.

Source: NM DWS Healthy Workplaces Act Reference Guide, page 3


Accrual Provisions (As Described in Statute and Regulations)

According to official sources, the general accrual framework includes:

Standard Accrual Method

Accrual Rate:

  • Employees must accrue at least one (1) hour of earned sick leave for every thirty (30) hours worked
  • Accrual begins on the first day of employment or July 1, 2022, whichever is later
  • Accrual occurs as hours are worked

Maximum Annual Accrual:

  • Employees may accrue and use up to a minimum of sixty-four (64) hours per year
  • Employers may choose to provide more generous accrual or usage limits

Carryover:

  • Unused earned sick leave carries over to the following year
  • Employers may cap the amount of accrued leave that can be carried over to 64 hours
  • Employers may cap annual usage at 64 hours, even if more has been accrued

When Leave Can Be Used:

  • Employees may begin using accrued leave immediately upon accrual
  • No waiting period is required before employees can use earned sick leave

Example Calculation (Illustrative Only):

An employee working 40 hours per week would accrue approximately:

  • 40 hours ÷ 30 = 1.33 hours of sick leave per week
  • Over one year (52 weeks): ~69 hours would accrue
  • Usage would be capped at 64 hours per year (under minimum requirements)

This is a simplified example for general understanding. Actual accrual depends on specific hours worked and employer policies.

Source: N.M. Stat. § 50-17-4; NM DWS Healthy Workplaces Act Reference Guide


Frontloading Option

According to official guidance:

  • Alternative to accrual: Employers may choose to frontload sixty-four (64) hours of earned sick leave at the beginning of each year
  • Timing: If frontloading, must provide the full 64 hours on January 1 (or employer’s chosen year start)
  • Benefit: Frontloading simplifies administration and eliminates need to track hour-by-hour accrual
  • Carryover rules: Different carryover rules may apply to frontloaded leave – consult DWS guidance

⚠️ Note: If frontloading, employers must still comply with all other requirements of the Act, including permissible uses, documentation rules, and anti-retaliation provisions.


Exempt Employees

According to official guidance:

  • Employees classified as exempt under the Fair Labor Standards Act (FLSA) are assumed to work forty (40) hours per week for accrual purposes
  • If an exempt employee’s normal workweek is less than 40 hours, that number should be used
  • Exempt employees accrue sick leave based on these assumed hours

Usage Provisions (As Stated in Law)

Permitted Uses (from statute)

According to N.M. Stat. § 50-17-4, earned sick leave may generally be used for:

Employee’s Own Health:

  • Treatment, diagnosis, or preventive care for employee’s mental or physical illness, injury, or health condition
  • Preventive medical care such as annual physicals, vaccinations, health screenings

Family Member’s Health:

  • Care for family member’s mental or physical illness, injury, or health condition
  • Accompany family member to receive professional diagnosis, treatment, or preventive care
  • Attend meetings at child’s school or place of care related to child’s health or disability

Domestic Abuse, Sexual Assault, or Stalking:

  • Employee is victim of domestic abuse, sexual assault, or stalking and needs leave to:
    • Obtain medical care or mental health counseling
    • Obtain victim services
    • Obtain legal services
    • Relocate or take steps to secure existing home
    • Participate in legal proceedings
    • Take other actions to enhance safety

Public Health Emergency:

  • When employer’s place of business is closed by order of public official due to public health emergency
  • When employee needs to care for family member whose school or place of care is closed by order of public official due to public health emergency
  • When employee is subject to quarantine or isolation order related to communicable disease

Eligible Family Members

According to the statute, “family member” is defined to include:

  • Employee’s child (including biological, adopted, foster, stepchild, legal ward, or child of person standing in loco parentis)
  • Employee’s spouse or domestic partner
  • Employee’s parent (including biological, adoptive, foster parent, stepparent, or legal guardian)
  • Employee’s parent-in-law
  • Employee’s grandparent or grandchild
  • Employee’s sibling

Source: N.M. Stat. § 50-17-2

Note: This is a statutory definition. For questions about whether a particular relationship qualifies, consult the New Mexico Department of Workforce Solutions or legal counsel.


Requesting Leave

According to regulations and official guidance:

How to Request:

  • Employees may request leave orally or in writing
  • Request should include expected duration of absence
  • No specific form or formality required

Advance Notice:

  • Employees should make a “reasonable effort” to provide advance notice if need for leave is foreseeable (known seven or more days in advance)
  • Notice should be given as soon as practicable
  • Leave should be scheduled to minimize disruption to employer’s operations when foreseeable

Unforeseeable Leave:

  • If leave is not foreseeable, employee must notify employer as soon as practicable
  • Employer cannot deny leave due to lack of advance notice if leave was not foreseeable

Increment of Use:

  • Employees may use sick leave in any increment that the employer’s payroll system can accommodate
  • Employees are not required to use full-day increments if employer’s system allows smaller increments

Documentation Requirements

According to the Healthy Workplaces Act and regulations:

When Documentation May Be Required

Employers may request documentation only if:

  • Employee uses three (3) or more consecutive workdays of earned sick leave
  • In some sources, two (2) or more consecutive workdays is referenced – employers should consult current regulations

⚠️ Note: There appears to be variation in sources regarding whether the threshold is 2 or 3 consecutive days. Employers should verify the current requirement with the New Mexico Department of Workforce Solutions Labor Relations Division.

What Documentation Is Considered Reasonable

According to official guidance, reasonable documentation may include:

For Health-Related Absences:

  • Documentation signed by a healthcare professional indicating that sick leave taken was necessary and for a permissible purpose
  • Documentation does NOT need to specify the nature of any medical condition – employers cannot require disclosure of diagnosis or private medical information

For Domestic Abuse, Sexual Assault, or Stalking:

  • Police report
  • Court-issued document
  • Signed statement from employee affirming leave was for a covered purpose (statement does not need to be notarized or in any particular format; may be in employee’s native language)
Documentation Limitations
  • Employers cannot require documentation for absences of less than the consecutive-day threshold
  • Employers cannot require disclosure of the nature of illness, diagnosis, or private medical details
  • Employers cannot delay the use of leave while waiting for documentation
  • Employees have up to fourteen (14) days from return to work to provide requested documentation
Confidentiality
  • All medical or other documentation must be kept separate from personnel files
  • Documentation must be designated as confidential
  • Must be maintained according to applicable privacy laws

Source: N.M. Stat. § 50-17-5; NM DWS Reference Guide


Employer Obligations

According to the statute and regulations, employers generally must:

Notice Requirements

At Hire: Provide written or electronic notice to employees containing:

  • Employee’s right to earned sick leave
  • Accrual rate or frontloading amount
  • Permissible uses of leave
  • Employer’s prohibition against retaliation
  • Employee’s right to file a complaint with the Department if leave is denied or retaliation occurs

Language Requirements:

  • Notice must be in English, Spanish, or any other language that is the first language spoken by at least 10% of employer’s workforce (if requested by employee)

Workplace Poster:

  • Display poster approved by Labor Relations Division in a conspicuous and accessible place in each establishment
  • Poster available at no cost from NM DWS

Recordkeeping Requirements

Employers must maintain records for at least four (4) years documenting:

  • Hours worked by employees
  • Earned sick leave accrued by employees
  • Earned sick leave used by employees

Wage Statement Requirements

Employers must provide employees with an accurate year-to-date summary of:

  • Hours worked
  • Sick leave accrued
  • Sick leave used

Frequency: At least quarterly (may be satisfied by including on paystubs)


Rate of Pay for Leave
  • Earned sick leave must be compensated at the same hourly rate and with the same benefits (including health care benefits) as employee normally earns during hours worked
  • Rate cannot be less than applicable minimum wage
  • For exempt employees, normal salary applies

Relationship with Other Leave Policies

According to official guidance:

Existing PTO Policies
  • Employers with paid time off (PTO) policies that:
    • Provide leave separate from other types of paid leave; AND
    • Meet or exceed the accrual/frontloading requirements of the HWA; AND
    • May be used for the same purposes and under the same conditions as HWA leave
    • Are not required to provide additional earned sick leave
  • However: If employer’s PTO can be used for purposes other than those specified in the HWA, the HWA sick leave is in addition to that PTO

Example: If an employer provides “vacation days” that can be used for any purpose, those days do not satisfy the HWA requirement. Separate sick leave must be provided.

Federal FMLA
  • Earned sick leave under the HWA is separate from unpaid Family and Medical Leave Act (FMLA) leave
  • Employees may use earned sick leave during FMLA leave if the reasons qualify under both laws
  • Using sick leave does not extend FMLA entitlement
Other State Leave Laws
  • Earned sick leave is in addition to any domestic violence leave or other leave entitlements under New Mexico law

⚠️ Note: Coordinating multiple leave policies can be complex. Consult legal counsel for guidance on policy integration.


Anti-Retaliation Provisions

According to the statute:

Prohibited Actions:

Employers cannot retaliate against employees for:

  • Using or requesting earned sick leave
  • Filing a complaint with the Department
  • Participating in an investigation or proceeding under the HWA
  • Opposing practices they reasonably believe violate the HWA

“Retaliation” may include:

  • Threats, discharge, suspension, demotion
  • Reduction of hours
  • Application of absence control policies that count use of earned sick leave as an absence that may lead to adverse action
  • Any other adverse action against employee for exercising rights under the HWA

⚠️ Critical: Retaliation violations can result in significant penalties including reinstatement, back pay, and other damages. Employers should implement clear policies against retaliation and train supervisors accordingly.


Enforcement and Penalties

According to the statute:

Employee Remedies

Employees who experience violations may:

  • File a complaint with New Mexico Department of Workforce Solutions Labor Relations Division
  • File a civil action in court (employees may choose this route without first filing with the Department)
  • Seek remedies including:
    • Unpaid or underpaid earned sick leave plus interest
    • Additional amount equal to twice the unpaid/underpaid sick leave
    • Actual damages
    • For retaliation: reinstatement, front pay, or other equitable relief
    • Attorney’s fees and costs
Time Limits
  • Complaints or civil actions generally must be filed within one (1) year of the violation
Labor Relations Division Process
  • LRD investigates complaints
  • May facilitate settlements
  • May pursue enforcement actions
  • Can seek civil penalties

Source: N.M. Stat. § 50-17-6


Practical Compliance Considerations for Employers

The following are general recommendations compiled from various sources. They do not constitute legal requirements but represent common practices for compliance. Consult legal counsel for policy development.

Recommended Practices:

  • Written policy: Develop clear written policy describing accrual, usage, documentation, and procedures
  • Training: Train managers and supervisors on sick leave requirements and anti-retaliation rules
  • Tracking system: Implement reliable system to track hours worked, leave accrued, and leave used
  • Notice at hire: Ensure all new hires receive required notice
  • Wage statements: Include sick leave information on paystubs or quarterly statements
  • Documentation procedures: Establish clear procedures for requesting and approving documentation
  • Confidentiality: Maintain medical documentation separately from personnel files
  • Consistency: Apply policies consistently to avoid discrimination or retaliation claims

Resources for Compliance

Workers' Compensation Overview

Legal Framework

Statutory Authority: N.M. Stat. § 52-1-1 et seq. (Workers’ Compensation Act)
Administering Agency: New Mexico Workers’ Compensation Administration (WCA)

Contact Information:

  • Website: https://www.workerscomp.nm.gov/
  • Albuquerque Office: 2410 Centre Avenue SE, Albuquerque, NM 87106 – Phone: (505) 841-6000
  • Las Cruces Office: 2021 Hamiel Drive, Building D, Las Cruces, NM 88001 – Phone: (575) 524-6246
  • Languages: Services available in English and Spanish

Note: The WCA makes official determinations regarding coverage and claims. For authoritative information, contact the WCA directly or consult a workers’ compensation attorney.


General Coverage Requirements (As Stated in Law)

According to New Mexico statutes and the Workers’ Compensation Administration:

Coverage Generally Required For:

  • Employers with three (3) or more employees
  • Agricultural employers (regardless of number of employees)
  • Construction industry employers (specific requirements)

“Employee” Definition: According to official sources, the term “employee” for workers’ compensation purposes may include:

  • Full-time employees
  • Part-time employees
  • Seasonal and temporary workers
  • Family members who actively work in the business
  • Business owners who elect coverage

Threshold Calculation:

  • The three employees do not all need to work in New Mexico for the requirement to apply
  • Example from official guidance: An employer with four employees total (two in New Mexico, two in another state) would generally be required to provide workers’ compensation coverage for all four

Source: N.M. Stat. § 52-1-6; New Mexico Workers’ Compensation Administration guidance

⚠️ Note: Coverage determinations can be complex and fact-specific. Employers uncertain about their obligations should consult the New Mexico Workers’ Compensation Administration at (505) 841-6000 or legal counsel.


New Mexico’s Workers’ Compensation System

According to the Workers’ Compensation Administration:

System Type:

  • New Mexico operates a private insurance system with state oversight
  • Employers must obtain coverage from private insurance carriers licensed by the New Mexico Office of Superintendent of Insurance
  • Self-insurance is available with approval from the WCA
  • The state operates an Uninsured Employers’ Fund (UEF) for situations where employers fail to maintain required coverage

No-Fault System: According to statute and official guidance:

  • Workers’ compensation is generally a “no-fault” system
  • Coverage typically applies regardless of who was at fault for the injury or illness
  • Exception: Intentional self-inflicted injuries are not covered
  • Intoxication or drug use may affect compensability in some circumstances

Exclusive Remedy:

  • Workers’ compensation is generally the exclusive remedy for work-related injuries
  • This means employees typically cannot sue employers in court for work injuries
  • In exchange, employees receive benefits without needing to prove employer negligence

Source: New Mexico Workers’ Compensation Administration – https://www.workerscomp.nm.gov/


Exemptions from Coverage Requirement

According to statute and official guidance, potential exemptions may include:

  • Domestic workers: Employees performing domestic services in private homes
  • Casual employees: Workers employed on a casual basis (subject to specific definitions)
  • Real estate salespersons: Paid on commission (under certain circumstances)
  • Certain independent contractors: Properly classified independent contractors (see classification section)
  • Sole proprietors and partners: May elect coverage but are not automatically required to have coverage for themselves
  • Tribal lands: Workers’ compensation regulations generally cannot be enforced on tribal lands; tribes may have their own systems

⚠️ Critical: Exemptions are narrowly interpreted. Do not assume an exemption applies without verification from the WCA or legal counsel. Improperly claiming an exemption when coverage is required can result in serious penalties.

Source: N.M. Stat. § 52-1-6; WCA guidance


Assessment Fees

According to the New Mexico Taxation and Revenue Department:

Administrative Assessment:

  • Every employer who elects or is required to be covered must pay an administrative assessment fee
  • Fee funds the administration of the Workers’ Compensation Administration
  • Current rates (as of 2025):
    • $2.55 per employee per calendar quarter (effective July 1, 2025 through June 30, 2028)
    • Additional $2.00 per employee working on the last day of the quarter

Important Note:

  • The assessment fee is NOT the same as workers’ compensation insurance premium
  • Paying the fee does NOT mean employer has workers’ compensation coverage
  • Employers must separately obtain a workers’ compensation insurance policy

Reporting Form: WC-1 (Workers’ Compensation Fee)

Source: New Mexico Taxation and Revenue Department – https://www.tax.newmexico.gov/businesses/workers-compensation/; N.M. Stat. § 52-5-19

Remote Worker Coverage Considerations

General Legal Standard

According to New Mexico law and case precedent, workers’ compensation typically covers injuries that:

  • “Arise out of employment” – Have a causal connection to work
  • “Occur in the course of employment” – Happen within the time and space boundaries of employment

Application of this standard to remote workers requires fact-specific analysis by the WCA based on complete circumstances.


Factors That May Be Considered

According to case law, agency guidance, and legal analysis, factors that may be relevant to coverage determinations for remote workers include (this list is not exhaustive and no single factor is determinative):

Work Activity Connection:

  • Whether employee was engaged in work duties at time of injury
  • Whether activity was authorized or expected by employer
  • Whether activity served employer’s interests or business

Location Factors:

  • Whether injury occurred in designated work area (home office vs. other areas of home)
  • Whether employer knew of or authorized home office setup
  • Whether injury location was integral to work performance

Temporal Factors:

  • Whether injury occurred during work hours
  • Whether employee was “on the clock” or performing services
  • Whether activity was during a break or meal period

Nature of Activity:

  • Whether activity was work-related or personal in nature
  • Whether injury occurred while performing job duties
  • Whether activity was required by or beneficial to employer

Illustrative Scenarios (For General Understanding Only)

The following scenarios are provided for general educational purposes only. They do NOT constitute:

  • Coverage determinations
  • Predictions of coverage outcomes
  • Legal advice on claim eligibility
  • Recommendations for filing or not filing claims

Every injury is unique. Actual coverage depends on official agency determination based on all facts. These scenarios are purely hypothetical and for illustration only.


Scenario Category: Work-Related Activities in Home Office

Example Situation 1: An employee trips over computer equipment cables in their designated home office while walking to retrieve work-related documents during scheduled work hours. The employer had approved the home office setup and was aware of the workspace configuration.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in other contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During scheduled work hours
  • Employer had knowledge of workspace

However, compensability would depend on complete factual analysis including:

  • Specific nature of hazard that caused injury
  • Whether employer had any control over or knowledge of the hazard
  • Whether injury arose out of employment relationship
  • Any other relevant circumstances

This is not a coverage determination. Actual determination would be made by the New Mexico Workers’ Compensation Administration based on all facts presented in a claim.


Example Situation 2: An employee develops carpal tunnel syndrome after several months of working extended hours on a computer performing job duties from their home office.

General Observations: Repetitive stress injuries or occupational diseases that develop over time may potentially be compensable in some circumstances, but determination depends on factors such as:

  • Medical documentation of work-relatedness
  • Whether condition arose from and in the course of employment
  • Nature and extent of work activities contributing to condition
  • Other medical and factual circumstances

Occupational disease claims involve specialized medical and legal analysis. Consult medical professionals for diagnosis and the WCA for coverage determinations.

This is not a coverage determination. Every case is evaluated on its specific medical and factual circumstances.


Scenario Category: Injuries in Common Areas of Home

Example Situation 3: An employee is injured while preparing a personal meal in their kitchen during an unpaid lunch break. The kitchen is not part of the designated work area.

General Observations: Personal comfort activities unrelated to work duties and performed outside the work area during unpaid break time may be less likely to be considered work-related under general legal principles. However, specific facts matter, including:

  • Whether employee was completely relieved of all work duties
  • Whether employer exercised any control over the activity
  • Whether the activity had any connection to employment
  • Specific circumstances of the injury

This is general background only, not a coverage determination. Actual compensability depends on official WCA analysis of complete circumstances.


Example Situation 4: An employee slips and falls on stairs in their home while going from their bedroom to their designated home office at the beginning of the workday.

General Observations: “Portal to portal” injuries (injuries occurring while traveling to or from work) are generally not compensable under traditional workers’ compensation principles. However, application to home-based work situations may involve additional considerations:

  • Whether the entire home is considered the workplace
  • Whether travel within the home differs from travel to an external workplace
  • Specific facts and circumstances of the injury

Coverage of such situations may require case-specific analysis. This is not a determination.


Scenario Category: Injuries During Virtual Meetings or Conference Calls

Example Situation 5: An employee participating in a required video conference meeting reaches for work documents on a shelf and injures their back during the meeting.

General Observations: Injuries occurring during mandatory work activities may share characteristics with compensable injuries. Factors that might be considered include:

  • Activity was required for work (attending meeting)
  • Injury occurred while performing work-related task (reaching for work documents)
  • During scheduled work time
  • Activity served employer’s interests

However, complete factual analysis is required, including specific circumstances of the injury and activity.

This is not a coverage determination. WCA evaluation required.


⚠️EVERY WORKERS’ COMPENSATION CLAIM IS UNIQUE and depends on:

  • Complete and detailed factual circumstances
  • Medical evidence and expert testimony
  • Legal analysis by qualified professionals
  • Evaluation by the WCA based on New Mexico law
  • Specific evidence presented in the claim
  • Other factors beyond the scope of general information

IF AN INJURY OCCURS: Report it to your employer immediately and consult with the Workers’ Compensation Administration and/or a workers’ compensation attorney for guidance on your specific situation. Do not make filing decisions based on general information or hypothetical scenarios.

Coverage determinations are made exclusively by the New Mexico Workers’ Compensation Administration based on complete evidence in actual claims. No one else can make these determinations.


Benefits Generally Available (From Statute)

According to New Mexico workers’ compensation statutes, benefits for compensable injuries may include:

Medical Benefits
  • All reasonable and necessary medical care related to the work injury or illness
  • No out-of-pocket cost to the employee for covered medical care
  • Choice of healthcare provider generally rests with the employee after initial employer designation period
  • Medical benefits continue for the life of the injury if needed

Types of medical care may include:

  • Doctor visits and specialists
  • Hospital care
  • Surgery
  • Physical therapy
  • Medications
  • Medical equipment
  • Other necessary medical treatment

Indemnity Benefits (Wage Replacement)

According to statute, indemnity benefits may include:

Temporary Total Disability (TTD):

  • For employees unable to work at all during recovery
  • Generally two-thirds (2/3) of average weekly wage
  • Subject to state maximum and minimum amounts
  • Payable after one-week waiting period (retroactively paid if disability exceeds four weeks)

Temporary Partial Disability (TPD):

  • For employees able to work reduced hours or at reduced wages
  • Generally two-thirds (2/3) of the difference between pre-injury and current wages

Permanent Partial Disability (PPD):

  • For permanent impairment that is less than total disability
  • Calculated based on statutory formulas related to impairment rating

Permanent Total Disability (PTD):

  • For injuries resulting in permanent total inability to work
  • Lifetime benefits at two-thirds of average weekly wage

Note: Benefit calculations are complex and depend on numerous factors. Consult the WCA or claims administrator for benefit estimates in specific cases.

Source: N.M. Stat. § 52-1-26 et seq.; WCA guidance


Other Benefits
  • Vocational rehabilitation services (if necessary and available)
  • Death benefits to dependents if work injury results in death
  • Funeral expenses (subject to statutory limits)

Reporting and Claim Process (General Framework)

According to New Mexico regulations and WCA guidance:

For Employees

Report Injury to Employer:

  • Report work injuries or illnesses to employer as soon as possible
  • New Mexico law requires reporting within 15 days of injury, but earlier reporting is advisable
  • Use employer’s injury reporting procedures
  • Put report in writing when possible

Seek Medical Attention:

  • Seek necessary medical treatment
  • Inform healthcare providers the injury is work-related
  • Follow prescribed treatment plans

File Claim (if necessary):

  • Claims are typically filed by the employer’s insurance carrier
  • If carrier denies claim or disputes benefits, employee may need to file formal claim with WCA
  • Forms and instructions available at https://www.workerscomp.nm.gov/

For Employers

Report to WCA and Insurance Carrier:

  • Report all work injuries to workers’ compensation insurance carrier immediately
  • Report to WCA using First Report of Injury or Illness (FROI) form
  • Reporting must be done within 10 days of knowledge of injury
  • Even minor injuries should be reported

Provide Notice of Accident Form:

  • Employers must post Notice of Accident forms in workplace
  • Forms serve as official method for employees to report injuries
  • Available from WCA website

Cooperate with Investigation:

  • Provide information to insurance carrier and WCA as requested
  • Do not retaliate against employees for reporting injuries

Source: New Mexico Workers’ Compensation Administration forms and guidance

⚠️ Critical Note: Deadlines for reporting and filing claims are strictly enforced. Late reporting may affect claim eligibility. When in doubt, report promptly and seek guidance.


Workplace Safety Requirements

New Mexico Occupational Health and Safety

Administering Agency: New Mexico Occupational Health and Safety Bureau (NM OSHA), part of the New Mexico Environment Department

Contact Information:


Employer Safety Obligations

According to NM OSHA regulations, employers generally must:

  • Provide a workplace free from recognized hazards that may cause death or serious harm
  • Comply with all NM OSHA standards and regulations
  • Post required OSHA notices informing employees of rights and responsibilities
  • Maintain records of work-related injuries and illnesses using OSHA forms (if applicable based on size and industry)
  • Train employees on job-specific hazards and safety procedures
  • Report fatalities within 8 hours and hospitalizations/amputations within 24 hours to NM OSHA

Application to Remote Workers

Employer safety obligations generally extend to remote work environments, though enforcement and practical application differ from traditional workplaces.

General Principles:

  • Employers generally have duty to provide safe work environment even for home-based workers
  • However, employers have limited control over home work environments
  • Practical safety measures for remote work differ from on-site safety

Recommended Practices (these are suggestions only, not legal requirements):

For Employers:

  • Consider providing ergonomic equipment or guidance for home office setup
  • Consider developing safety guidelines for home-based work
  • Consider training on ergonomics and home office safety
  • Consider periodic check-ins about workspace safety concerns
  • Maintain clear reporting procedures for safety hazards and injuries

For Employees:

  • Set up dedicated, safe work area free from hazards where possible
  • Use ergonomic practices (proper seating, monitor height, etc.)
  • Report safety concerns to employer
  • Report all work-related injuries promptly
  • Follow employer safety guidelines

⚠️ Note: These are general best practices, not legal mandates. Specific safety requirements depend on industry, job duties, and applicable regulations. Consult safety professionals and NM OSHA for guidance on specific situations.


Resources for Safety Compliance


Resources and Contacts

Workers’ Compensation

  • New Mexico Workers’ Compensation Administration:
  • Uninsured Employers’ Fund: For situations where employers lack required coverage
  • Workers’ Compensation Attorney: For claim disputes, appeals, or complex situations
    • State Bar of New Mexico Lawyer Referral: (505) 797-6000 or (800) 876-6227

Insurance and Coverage

  • New Mexico Office of Superintendent of Insurance:
  • Insurance Agents and Brokers: For obtaining workers’ compensation coverage

Safety


⚠️For Specific Situations:

  1. Contact the New Mexico Workers’ Compensation Administration for official determinations
  2. Consult a licensed workers’ compensation attorney for legal advice
  3. Seek evaluation from qualified medical professionals for injury assessment

DO NOT make important decisions about coverage, claims, or benefits based solely on general information. Every situation is unique and requires professional evaluation.

Anti-Discrimination Laws

New Mexico Human Rights Act

Statutory Authority: N.M. Stat. § 28-1-1 et seq.
Administering Agency: New Mexico Human Rights Bureau (part of NM Department of Workforce Solutions)
Official Source: https://www.dws.state.nm.us/


General Framework

According to the New Mexico Human Rights Act and official guidance:

Employer Coverage:

  • Generally applies to employers with four (4) or more employees
  • Covers private employers, employment agencies, and labor organizations
  • Applies to employers operating in New Mexico

Protected Characteristics:

According to official sources, the Act generally prohibits discrimination based on:

  • Race
  • Age (40 or older)
  • Religion
  • Color
  • National origin
  • Ancestry
  • Sex (including pregnancy, childbirth, and related conditions)
  • Sexual orientation
  • Gender identity
  • Physical or mental handicap
  • Serious medical condition
  • Spousal affiliation (discrimination based on spouse’s characteristics)

Prohibited Actions:

According to the statute, covered employers generally may not:

  • Refuse to hire based on protected characteristics
  • Discharge or discriminate in compensation, terms, or conditions of employment
  • Limit, segregate, or classify employees in ways that deprive opportunities
  • Retaliate against individuals who oppose discriminatory practices or participate in proceedings

Source: N.M. Stat. § 28-1-7


Federal Anti-Discrimination Laws

In addition to state law, federal laws prohibit workplace discrimination:

Title VII of the Civil Rights Act of 1964
  • Prohibits discrimination based on: race, color, religion, sex, national origin
  • Applies to employers with 15 or more employees
  • Enforced by EEOC
Americans with Disabilities Act (ADA)
  • Prohibits discrimination based on disability
  • Requires reasonable accommodations for qualified individuals with disabilities
  • Applies to employers with 15 or more employees
Age Discrimination in Employment Act (ADEA)
  • Prohibits age discrimination against individuals 40 or older
  • Applies to employers with 20 or more employees
Other Federal Laws
  • Genetic Information Nondiscrimination Act (GINA)
  • Equal Pay Act
  • Pregnancy Discrimination Act

Source: U.S. Equal Employment Opportunity Commission – https://www.eeoc.gov/


Application to Remote Workers

Anti-discrimination protections generally apply to remote workers the same as on-site workers:

  • Hiring decisions must be free from discrimination
  • Compensation and benefits must be provided without discriminatory distinctions
  • Remote workers are entitled to reasonable accommodations for disabilities
  • Harassment prohibitions apply to virtual/remote work environments
  • Retaliation protections apply

Note: Virtual work environments can present unique discrimination and harassment challenges. Employers should ensure policies and training address remote work contexts.


Harassment

According to federal and state guidance, workplace harassment based on protected characteristics is a form of discrimination:

General Principles:

  • Harassment becomes unlawful when it creates a hostile work environment or results in adverse employment action
  • Can include verbal, physical, or visual conduct
  • Can occur in virtual environments (emails, video calls, messaging platforms)

⚠️ Important: Employers have legal obligations to prevent and address harassment. Employees who experience harassment should report it through employer procedures and may also file complaints with the Human Rights Bureau or EEOC.


Filing Discrimination Complaints

New Mexico Human Rights Bureau:

  • File complaints within 300 days of alleged discrimination
  • Bureau investigates and may pursue enforcement
  • Contact: https://www.dws.state.nm.us/ or (505) 827-6838

U.S. Equal Employment Opportunity Commission (EEOC):

  • File charges within 180 or 300 days depending on circumstances
  • EEOC investigates and may pursue federal enforcement
  • Contact: (800) 669-4000 or https://www.eeoc.gov/

⚠️ Note: Deadlines for filing complaints are strictly enforced. Consult agencies or legal counsel promptly if discrimination is suspected.

Remote Work Considerations

Legal and Compliance Considerations for Employers

Multi-Jurisdiction Compliance:

When employing remote workers, employers may need to consider:

  • Multiple state employment laws: Remote workers may be subject to employment laws of the state where they physically work
  • Local ordinances: Some cities and counties have their own employment laws (minimum wage, paid leave, etc.)
  • Workers’ compensation: Coverage requirements may vary by state where work is performed
  • Tax obligations: Nexus and withholding requirements in multiple jurisdictions
  • Registration requirements: May need to register as employer in states where remote workers are located

⚠️ Important: Multi-state employment creates complex compliance obligations. Employers should consult legal and tax professionals when hiring remote workers in multiple jurisdictions.


Policy and Practice Considerations

Remote Work Policies:

Employers may wish to address in remote work policies (consult legal counsel for policy development):

  • Eligibility criteria for remote work
  • Equipment provision and expense reimbursement
  • Workspace requirements and safety expectations
  • Work hours and availability requirements
  • Communication and performance expectations
  • Data security and confidentiality
  • Cybersecurity requirements
  • Which state’s laws apply to employment relationship

Time Tracking and Overtime

Challenges for Remote Workers:

  • Tracking all hours worked, including after-hours work
  • Ensuring employees take meal breaks (if provided)
  • Managing “off the clock” work (emails, messages outside hours)
  • Documenting compensable time

Recommendations for Employers:

  • Implement clear time tracking systems for remote workers
  • Establish policies about after-hours communications
  • Train managers on overtime rules for remote workers
  • Use technology to track hours worked
  • Regularly audit time records for compliance

Recommendations for Employees:

  • Accurately record all time worked
  • Communicate with employer about overtime
  • Follow employer time tracking procedures
  • Report any pressure to work “off the clock”

⚠️ Note: Wage and hour violations can result in significant back pay liability. Proper time tracking is essential for compliance.


Equipment and Expense Reimbursement

New Mexico Requirements:

  • New Mexico does not generally require employers to reimburse employees for business expenses (unlike some states such as California)
  • However, unreimbursed expenses that reduce compensation below minimum wage may be problematic
  • Employers may choose to provide equipment or reimburse expenses as a matter of policy

Considerations:

  • Home office equipment (computers, monitors, furniture)
  • Internet and phone expenses
  • Supplies and materials
  • Software and technology tools

Consult legal counsel regarding expense policies for remote workers.


Data Security and Privacy

Employer Considerations:

  • Protecting confidential business information in home work environments
  • Cybersecurity policies and training for remote workers
  • Use of personal devices vs. company-provided equipment
  • Virtual private networks (VPNs) and secure connections
  • Data breach prevention and response plans

Employee Considerations:

  • Following employer cybersecurity policies
  • Securing work devices and information
  • Using secure internet connections
  • Protecting confidential information

⚠️ Note: Data breaches can result in significant liability. Employers should implement comprehensive cybersecurity policies in consultation with IT security and legal professionals.


Tax Information

State Income Tax Overview

According to the New Mexico Taxation and Revenue Department:

Individual Income Tax:

  • New Mexico has a progressive income tax with rates ranging from 1.7% to 5.9% (as of 2025)
  • Tax brackets adjusted based on filing status
  • Standard deductions and various credits available

For Remote Workers:

  • New Mexico residents generally pay New Mexico income tax on all income, regardless of where earned
  • Non-residents working remotely FROM New Mexico for out-of-state employers may owe New Mexico income tax on income earned while physically present in New Mexico
  • Multi-state tax situations can be complex – consult tax professional

Source: New Mexico Taxation and Revenue Department – https://www.tax.newmexico.gov/


Employer Payroll Tax Obligations

According to official sources, New Mexico employers generally must:

State Unemployment Insurance:

  • Register with New Mexico Department of Workforce Solutions
  • Pay unemployment insurance taxes on employee wages
  • File quarterly reports (Form UITR-1)

Workers’ Compensation Assessment:

  • Pay WCA administrative assessment fees (see Part 4)
  • File quarterly reports (Form WC-1)

Income Tax Withholding:

  • Withhold New Mexico income tax from employee wages
  • Remit withholdings to Taxation and Revenue Department
  • File required returns

Source: NM Department of Workforce Solutions – https://www.dws.state.nm.us/; NM Taxation and Revenue – https://www.tax.newmexico.gov/


Remote Work Tax Considerations

Multi-State Taxation Issues:

Remote work across state lines can create complex tax situations:

  • “Convenience of the employer” rules: Some states may tax income of remote workers based on employer location, not employee location
  • Reciprocal agreements: New Mexico does not have reciprocal tax agreements with neighboring states
  • Nexus considerations: Employers may create tax nexus in states where remote employees work
  • Withholding obligations: Employers may need to withhold taxes for multiple states

⚠️ Critical: Multi-state tax situations are highly complex and fact-specific. Employers with remote workers in multiple states should consult tax professionals to ensure proper withholding, reporting, and compliance.

For Employees: If working remotely from a state different from your employer’s location, consult a tax professional about potential tax obligations in multiple states.


Federal Tax Considerations

Employee Status:

  • Properly classified employees receive W-2 forms
  • Properly classified independent contractors receive 1099-NEC forms
  • Misclassification has significant federal tax consequences (see Classification section in Part 1)

Home Office Deduction:

  • Generally not available for employees (even remote employees)
  • May be available for self-employed individuals/independent contractors under strict requirements
  • Consult tax professional for eligibility

Source: Internal Revenue Service – https://www.irs.gov/


Resources for Tax Questions

  • New Mexico Taxation and Revenue Department:
  • Internal Revenue Service:
  • Tax Professionals:
    • Certified Public Accountant (CPA)
    • IRS Enrolled Agent
    • Tax Attorney

Resources

State Agencies

New Mexico Department of Workforce Solutions

  • General Information: https://www.dws.state.nm.us/
  • Labor Relations Division: (505) 841-4400
  • Unemployment Insurance: (877) 664-6984
  • Services: Wage and hour enforcement, paid sick leave, unemployment insurance

New Mexico Workers’ Compensation Administration

New Mexico Taxation and Revenue Department

New Mexico Human Rights Bureau

New Mexico Environment Department – Occupational Health and Safety


Federal Agencies

U.S. Department of Labor – Wage and Hour Division

U.S. Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

Occupational Safety and Health Administration (OSHA)


Professional Assistance

Legal Assistance:

  • State Bar of New Mexico Lawyer Referral: (505) 797-6000 or (800) 876-6227
  • Website: https://www.nmbar.org/
  • Find employment law attorneys, workers’ compensation attorneys, tax attorneys

Accounting and Tax Professionals:

HR Consultants:

  • Society for Human Resource Management (SHRM) – New Mexico chapters
  • Find HR consulting services

 

Frequently Asked Questions

General Questions

Q: Does New Mexico require paid sick leave?

A: According to the Healthy Workplaces Act, private employers with one or more employees generally must provide earned paid sick leave. Employees accrue at least one hour of leave for every 30 hours worked (or employers may frontload 64 hours). For details, see Part 3 of this guide or consult the New Mexico Department of Workforce Solutions.


Q: What is New Mexico’s minimum wage?

A: As of December 2025, the state minimum wage is generally $12.00/hour. Some local jurisdictions have higher rates (Santa Fe County: $15.00/hour; Las Cruces: $12.65-$13.01/hour). The rate applicable depends on where work is physically performed. Verify current rates with the New Mexico Department of Workforce Solutions.


Q: Do I need to pay overtime to remote workers in New Mexico?

A: Overtime rules generally apply to remote workers the same as on-site workers. Non-exempt employees generally must receive overtime pay (1.5x regular rate) for hours worked over 40 in a workweek. Exempt employees meeting salary and duties tests are generally not entitled to overtime. Classification requires detailed analysis – consult wage and hour counsel.


Workers’ Compensation Questions

Q: Are remote workers covered by workers’ compensation in New Mexico?

A: Coverage questions for remote workers are fact-specific and require determination by the New Mexico Workers’ Compensation Administration. Factors that may be considered include whether the injury arose out of and in the course of employment, occurred during work hours, happened in a work area, and involved work activities. Every situation is unique. Report all work injuries promptly and consult the WCA at (505) 841-6000 or a workers’ compensation attorney for specific situations.


Q: Do I need workers’ compensation insurance for remote employees?

A: According to New Mexico law, employers with three or more employees generally must maintain workers’ compensation coverage, regardless of whether employees work remotely or on-site. The employment relationship, not the work location, typically determines coverage requirements. Consult the Workers’ Compensation Administration or legal counsel for specific situations.


Classification Questions

Q: How do I know if a remote worker is an employee or independent contractor?

A: New Mexico generally applies the “ABC test” for worker classification for unemployment and workers’ compensation purposes. All three factors must be satisfied for independent contractor classification. Classification is complex and fact-specific. Misclassification can result in significant penalties. Always consult legal and tax professionals before classifying workers. For general information, see the Employee Classification section in Part 1 of this guide.


Q: Can I just use an independent contractor agreement and 1099 forms?

A: No. Using contractor agreements and issuing 1099 forms does not establish independent contractor status. The actual nature of the working relationship, analyzed under applicable legal tests, determines classification. Agreements and tax forms are only one factor. Consult legal and tax professionals for proper classification.


Leave Questions

Q: Can employees use paid sick leave for mental health appointments?

A: According to the Healthy Workplaces Act, earned sick leave may generally be used for mental health treatment, diagnosis, or preventive care for the employee or family members. Employers cannot require disclosure of the specific nature of the health condition. For specific situations, consult the New Mexico Department of Workforce Solutions.


Q: Does New Mexico have paid family leave?

A: As of December 2025, New Mexico does not have a state-mandated paid family and medical leave program. Legislation has been proposed but not enacted. Federal FMLA provides unpaid leave for eligible employees. Employees may be able to use earned sick leave under the Healthy Workplaces Act for qualifying family care situations.


Compliance Questions

Q: If my company is in another state but my employee works from New Mexico, which state’s laws apply?

A: Generally, employment laws of the state where work is physically performed apply. A remote employee working from New Mexico would typically be subject to New Mexico employment laws (minimum wage, paid sick leave, etc.). However, multi-state employment situations can be complex. Consult legal counsel for specific guidance on multi-state compliance.


Q: Do I need to register my business in New Mexico if I have remote employees there?

A: Having employees in New Mexico may create nexus requiring business registration, tax registration, and compliance with New Mexico employment laws. Specific requirements depend on the nature and extent of business activities in the state. Consult legal and tax professionals about registration and compliance obligations.


Q: What records do I need to keep for remote employees in New Mexico?

A: According to federal and state requirements, employers generally must maintain:

  • Time records (hours worked, including for remote workers)
  • Wage and payment records
  • Paid sick leave accrual and usage records (for at least 4 years)
  • Tax withholding records
  • Workers’ compensation records
  • Other employment records as required by specific laws

Consult legal counsel and review specific statutory requirements for complete recordkeeping obligations.


Tax Questions

Q: Do I need to withhold New Mexico income tax for remote employees working from New Mexico?

A: Generally, yes. If an employee is physically located in New Mexico while working, the employer typically must withhold New Mexico income tax from their wages, even if the employer is located in another state. Multi-state tax situations are complex – consult tax professionals for specific guidance.


Q: Can remote employees claim a home office deduction?

A: Under current federal tax law, employees (including remote employees) generally cannot deduct home office expenses, even if working remotely full-time. The home office deduction is generally available only to self-employed individuals/independent contractors who meet strict requirements. Consult tax professionals for specific situations.

Others

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.