New Mexico Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 28, 2026
Last Reviewed: January 28, 2026
Applicable Period: 2026
Jurisdiction: State of New Mexico, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Resources
- FAQ
Introduction
Unemployment benefits in New Mexico provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the New Mexico Department of Workforce Solutions and funded through employer taxes under state and federal law.
Program authority: New Mexico Unemployment Compensation Law, NMSA 1978, Chapter 51, Article 1
Administering agency: New Mexico Department of Workforce Solutions
Official website: https://www.dws.state.nm.us/
This guide provides comprehensive information on New Mexico unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: New Mexico statutes, New Mexico Department of Workforce Solutions official guidance, U.S. Department of Labor
| New Mexico Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $598 (with no dependents) | NMSA 1978 § 51-1-4 |
| Minimum Weekly Benefit | $111 | NMSA 1978 § 51-1-4 |
| Dependent Allowance | $25 per child (up to 2 children, max 50% of WBA) | NMSA 1978 § 51-1-4 |
| Maximum WBA with Dependents | $628 (with two qualifying dependents) | NMSA 1978 § 51-1-4 |
| Standard Duration | 26 weeks | NMSA 1978 § 51-1-4 |
| Waiting Week Required | No | NMSA 1978 § 51-1-4 |
| Filing Portal | Unemployment Insurance Tax & Claims System | ui.dws.state.nm.us |
| Certification Frequency | Weekly | NMDWS Handbook |
| Work Search Required | 2 contacts/week | NMSA 1978 § 51-1-5 |
| Appeal Deadline | 15 days from mailing date | NMSA 1978 § 51-1-8 |
| Payment Methods | Direct deposit, Wells Fargo debit card | NMDWS Handbook |
| Tax Withholding Available | Federal: Yes (10%) / State: No state income tax | NMDWS Handbook |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - 12-month period used to determine monetary eligibility (first 4 of last 5 completed quarters)
Alternative Base Period - Last 4 completed calendar quarters when standard base period wages are insufficient
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible (1/26th of high quarter wages)
Maximum Benefit Amount (MBA) - Total benefits available during benefit year (26 times WBA)
High Quarter - Calendar quarter in base period with highest total wages
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Certification - Weekly claim filing (also called "request for payment" or "continued claim")
Work Search Contact - Qualifying activity demonstrating active job search efforts
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market conditions
Good Cause - Legally acceptable reason for voluntary quit or refusing suitable work
Disqualification - Period during which benefits are denied due to eligibility issue
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid
NMDWS - New Mexico Department of Workforce Solutions
NewMexicoUI.com - State unemployment insurance online portal
Source: NMSA 1978, Chapter 51, Article 1 and NMDWS guidance
Overview of Unemployment Benefits in New Mexico
Program Purpose
Unemployment insurance in New Mexico provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with New Mexico administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: New Mexico Unemployment Compensation Law, NMSA 1978, Chapter 51, Article 1
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
New Mexico employers pay unemployment insurance taxes based on their experience ratings and taxable wage bases. Employees do not contribute to the unemployment insurance fund through payroll deductions. The program provides eligible workers with weekly cash benefits while they search for new employment.
Source: NMSA 1978 § 51-1-1 et seq.; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
New Mexico Department of Workforce Solutions
New Mexico’s unemployment insurance program is administered by the New Mexico Department of Workforce Solutions, a state government agency responsible for workforce development, unemployment insurance, labor relations, and employment services.
Contact information:
- Website: https://www.dws.state.nm.us/
- Claims filing portal: https://ui.dws.state.nm.us/
- Phone: 1-877-664-6984
- Hours: Monday through Friday, 8:00 a.m. to 4:30 p.m. (Mountain Time)
- Mailing address: New Mexico Department of Workforce Solutions, P.O. Box 1928, Albuquerque, NM 87103
The online Unemployment Insurance Tax & Claims System is available 24 hours a day, 7 days a week for filing claims and weekly certifications. Customer service agents are available during business hours for questions and assistance.
Source: NMDWS official website
Who Is Eligible for Unemployment Benefits in New Mexico
Employment Status Requirements
Qualification for unemployment benefits in New Mexico requires work in covered employment during the base period.
Covered employment definition:
According to NMSA 1978 § 51-1-42: “Covered employment means any service performed for wages under any contract of hire, written or oral, express or implied.”
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations employing sufficient numbers of workers. The definition encompasses traditional employment relationships where services are performed for wages.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals (unless participating in optional coverage programs)
- Certain agricultural workers earning below specified thresholds
- Domestic workers in private homes earning below minimum amounts
- Certain student employees of educational institutions while enrolled and attending classes
- Elected officials performing official duties
- Real estate agents and insurance agents compensated solely by commission (if meeting specific criteria)
Source: NMSA 1978 § 51-1-42 (employment definitions) and § 51-1-43 (exclusions)
Official text: NMSA 1978 § 51-1-42 and § 51-1-43
Earnings and Work History Requirements
Base Period Definition:
The base period in New Mexico is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026 (Q1 2026)
- Base period: October 2024 – September 2025 (Q4 2024, Q1 2025, Q2 2025, Q3 2025)
- Alternative base period (if standard fails): January 2025 – December 2025 (Q1 2025, Q2 2025, Q3 2025, Q4 2025)
New Mexico allows use of the alternative base period if the claimant does not have sufficient wages in the standard base period to qualify for benefits. The alternative base period consists of the last four completed calendar quarters immediately preceding the first day of the benefit year.
Source: NMSA 1978 § 51-1-42(A)
Minimum Monetary Requirements:
Monetary qualification for benefits in New Mexico requires meeting ALL of the following wage requirements:
- Minimum base period wages: Total wages sufficient to establish a weekly benefit amount of at least $111
- Wages in at least two quarters: Wages earned in at least two quarters of the base period
- High quarter calculation: Weekly benefit amount is calculated at 53.5% of average weekly wage in the highest-earning quarter
Based on the calculation formula, claimants typically need approximately $2,100 or more in total base period wages to qualify for the minimum weekly benefit amount. The exact threshold depends on wage distribution across quarters.
Alternative base period:
New Mexico allows use of the alternative base period if standard base period wages fail to qualify. The alternative base period consists of the last four completed calendar quarters before the benefit year begins. Wages used in an alternative base period claim cannot be reused to qualify for a subsequent benefit year.
Source: NMSA 1978 § 51-1-4(B)(1) and § 51-1-5(A)(5) – Monetary Eligibility
Benefit calculator: https://ui.dws.state.nm.us/ (provides estimate only)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in New Mexico:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall date
- Discharge not due to misconduct connected with work
- Voluntary separation for good cause attributable to work
Disqualifying separations:
According to NMSA 1978 § 51-1-7, benefits are denied if unemployment results from:
1. Voluntary quit without good cause
Definition: Leaving employment voluntarily without work-related reason considered “good cause” under state law. Good cause is attributable to the work or working conditions.
Disqualification period: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
2. Discharge for misconduct
Definition: According to New Mexico statute, misconduct includes “a willful or wanton disregard of an employer’s interests, a deliberate violation of the employer’s rules, a disregard of standards of behavior that an employer can rightfully expect of an employee or negligence indicating an intentional disregard of the employer’s interests or of the employee’s duties and obligations to the employer.”
Disqualification period: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
3. Refusal of suitable work
Definition: Declining job offer meeting definition of “suitable work” without good cause. Suitable work considers factors including claimant’s work history, qualifications, physical fitness, and labor market conditions. After receiving benefits for eight weeks, work search expands and broader salary ranges are considered.
Disqualification period: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
4. Labor dispute participation
Definition: Unemployment due to stoppage of work caused by labor dispute at the factory, establishment, or premises where claimant was employed.
Disqualification period: Duration of labor dispute
Good cause exceptions:
New Mexico recognizes the following as “good cause” for voluntary separation:
- Domestic abuse situations requiring relocation or separation from employment
- Following spouse to new location due to military or employment transfer
- Health conditions preventing performance of work (with medical documentation)
- Unsafe working conditions not remedied after notification to employer
- Substantial change in working conditions making continued employment unreasonable
- Compelling family circumstances (evaluated case-by-case)
Good cause determinations are made through adjudication process based on individual circumstances and supporting documentation.
Source: NMSA 1978 § 51-1-7 (separation provisions)
Official text: NMSA 1978 § 51-1-7
Who Is Not Eligible for Unemployment Benefits in New Mexico
The following categories of workers are generally not covered by New Mexico’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals working for themselves are not covered by unemployment insurance. Sole proprietors, independent business owners, and freelancers operating as self-employed persons do not qualify for benefits based on self-employment income.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered. Classification depends on factors including degree of control, method of payment, and nature of relationship. Workers who believe they have been misclassified may challenge their employment status through the appeals process.
3. Certain students
Students employed by the educational institution at which they are enrolled and regularly attending classes in a full-time course schedule are generally excluded from coverage. This exclusion applies to services performed in instructional, research, or principal administrative capacities.
4. Federal civilian employees
Federal civilian employees are covered under Unemployment Compensation for Federal Employees (UCFE) program, not state unemployment insurance. UCFE provides benefits similar to state unemployment insurance but is administered under federal guidelines.
UCFE information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
5. Military personnel
Former military service members are covered under Unemployment Compensation for Ex-Servicemembers (UCX) program rather than state unemployment insurance. UCX provides benefits to eligible former military personnel.
UCX information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
6. Employees of certain nonprofit organizations
Nonprofit organizations with fewer than four employees in 20 different weeks during the current or preceding calendar year may be exempt from coverage requirements.
7. Certain agricultural workers
Agricultural workers employed by operations that did not employ 10 or more workers on at least one day in each of 20 different weeks during the current or preceding calendar year, or did not pay cash wages of $20,000 or more in any calendar quarter, may be excluded.
8. Certain domestic workers
Domestic workers in private homes are excluded unless the employer paid total cash wages of $1,000 or more in any calendar quarter during the current or preceding calendar year.
9. Employees of immediate family members
Services performed by children under age 21 employed by parents, or by one spouse employed by the other spouse, are generally excluded from coverage.
10. Real estate agents and insurance agents
Licensed real estate agents and insurance agents compensated solely by commission may be excluded from coverage if they meet specific criteria regarding their employment relationships.
Source: NMSA 1978 §§ 51-1-42 and 51-1-43 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in New Mexico
Weekly Benefit Amount (WBA)
Calculation formula:
New Mexico calculates the weekly benefit amount using the following formula established in NMSA 1978 § 51-1-4(B)(1):
“An individual’s weekly benefit amount is an amount equal to fifty-three and one-half percent of the average weekly wage for insured work paid to the individual in that quarter of the individual’s base period in which total wages were highest.”
The calculation works as follows:
- Identify the highest-earning quarter in the base period
- Divide total wages in that quarter by 13 (weeks in a quarter)
- Multiply the result by 53.5% (0.535)
- Round down to the nearest dollar
For 2026:
- Minimum WBA: $111
- Maximum WBA: $598 (without dependents)
- State average WBA: Approximately $260 (2025 data)
The maximum WBA cannot exceed 53.5% of the state’s average weekly wage for all insured work. The state’s average weekly wage is computed annually from all wages reported to NMDWS divided by the total number of covered employees divided by 52, effective for benefit years beginning July 1 each year.
Example calculation:
Claimant’s highest quarter wages: $8,000
- Average weekly wage in high quarter: $8,000 ÷ 13 = $615.38
- Weekly benefit amount: $615.38 × 0.535 = $329.23
- Rounded WBA: $329
Partial unemployment:
Claimants working part-time may receive reduced benefits. New Mexico allows earnings up to one-fifth (20%) of the weekly benefit amount before benefit reduction. Benefits are reduced dollar-for-dollar by earnings exceeding this threshold.
Example: Claimant with $300 WBA
- Earnings disregard: $300 × 0.20 = $60
- If earns $150 in a week: $150 – $60 = $90 reduction
- Weekly benefit paid: $300 – $90 = $210
Source: NMSA 1978 § 51-1-4(B) (benefit calculation)
Last updated: January 2026
Official calculator: https://ui.dws.state.nm.us/ (estimate only, not official determination)
Dependent Allowances
Dependent allowance provisions:
New Mexico provides an additional weekly allowance for eligible dependents:
Amount per dependent: $25 per week
Maximum dependents: 2 children
Qualifying dependents: Unemancipated children under age 18 for whom claimant provides at least 51% of financial support
Important limitations:
- The total dependent allowance cannot exceed 50% of the claimant’s weekly benefit amount
- Maximum WBA with two dependents: $628 (based on $598 maximum WBA)
- Dependency relationship and financial support require documentation
Example calculations:
Claimant with WBA of $300:
- Maximum dependent allowance: $300 × 0.50 = $150
- With 2 dependents: $25 × 2 = $50 (under the $150 cap)
- Total weekly benefit: $300 + $50 = $350
Claimant with WBA of $200:
- Maximum dependent allowance: $200 × 0.50 = $100
- With 2 dependents: $25 × 2 = $50 (under the $100 cap)
- Total weekly benefit: $200 + $50 = $250
Claimant with WBA of $120:
- Maximum dependent allowance: $120 × 0.50 = $60
- With 2 dependents: $25 × 2 = $50 (under the $60 cap)
- Total weekly benefit: $120 + $50 = $170
Documentation requirements:
- Birth certificates or other proof of relationship
- Evidence of financial support (tax returns, court orders, school records)
- Social Security numbers for dependent children
Source: NMSA 1978 § 51-1-4(C) and (D)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as the lesser of:
- 26 times the individual’s weekly benefit amount (plus dependent allowances), OR
- 60% of total base period wages
Example calculations:
Claimant A:
- Weekly benefit amount: $350
- Base period wages: $25,000
- Option 1: $350 × 26 = $9,100
- Option 2: $25,000 × 0.60 = $15,000
- Maximum benefit amount: $9,100 (lesser amount)
Claimant B:
- Weekly benefit amount: $250
- Base period wages: $9,000
- Option 1: $250 × 26 = $6,500
- Option 2: $9,000 × 0.60 = $5,400
- Maximum benefit amount: $5,400 (lesser amount)
Standard benefit duration: 26 weeks
Maximum total benefits (2026): Approximately $15,548 (based on maximum WBA of $598 × 26 weeks, assuming sufficient base period wages)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year. The benefit year begins the Sunday of the week the claim is filed and continues for 52 weeks. Claimants cannot file a new claim until the benefit year expires, even if benefits are exhausted before the year ends.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when New Mexico’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks of benefits (or up to 20 weeks during periods of extremely high unemployment).
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Inactive as of January 2026
Status verification: https://oui.doleta.gov/unemploy/eb.asp
Last checked: January 28, 2026
Source: NMSA 1978 § 51-1-4(E) (duration); EUCA § 202 (EB); NMSA 1978 §§ 51-1-48 through 51-1-48.2 (Extended Benefits)
Unemployment Benefit Payment Schedule in New Mexico
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Sunday through Saturday | File certification for previous week; available online 24/7 or by phone during business hours |
| Processing Time | 1–3 business days | Time for NMDWS to process certification and verify eligibility |
| Payment Authorization | 2–4 business days after processing | Payment approved and sent to selected payment method |
| Direct Deposit | 1–2 business days after authorization | Funds available in bank account |
| Wells Fargo Debit Card | 1–2 business days after authorization | Funds loaded to unemployment debit card |
| Total Timeline (First Payment) | 3–5 weeks from filing | Typical time from initial claim to first payment (includes adjudication for first-time claims) |
| Total Timeline (Ongoing) | 3–7 days | Typical time from weekly certification to payment for established claims |
No waiting week:
New Mexico does not require a waiting week. Claimants may receive benefits for the first week of unemployment if all eligibility requirements are met.
Payment methods:
1. Direct Deposit (most common)
- Fastest payment method
- Requires valid checking or savings account
- Routing and account number entered through online portal
- Cannot use prepaid debit cards for direct deposit
- Verification may take up to one week after initial setup
2. Wells Fargo Visa Debit Card
- Default payment method if direct deposit not selected
- Card mailed to address on file
- Valid for three years
- No fee for most transactions
- ATM withdrawal limits apply
NMDWS does not accept prepaid debit card accounts as direct deposit payment options. Only verified checking and savings accounts from approved financial institutions are accepted for direct deposit.
Source: NMDWS Unemployment Insurance Benefits Handbook
Payment information: https://www.dws.state.nm.us/Unemployment
How to File an Unemployment Claim in New Mexico
Online Filing (Primary Method)
Filing portal: Unemployment Insurance Tax & Claims System
URL: https://ui.dws.state.nm.us/
Availability: 24 hours a day, 7 days a week
Step-by-step filing process:
1. Register with New Mexico Workforce Connection
- Visit https://www.jobs.state.nm.us/
- Create account with email address and password
- Complete registration as job seeker
2. Access Unemployment Insurance System
- Log in to Workforce Connection account
- Select “Unemployment Insurance” under Quick Menu
- Choose “Apply for Benefits” or “File Initial Claim”
3. Complete identity verification
- Provide Social Security number
- Answer identity verification questions
- Verify personal information
4. Enter personal information
- Legal name as it appears on Social Security card
- Current mailing address
- Email address and telephone number
- Citizenship or work authorization status
5. Provide employment history
- List all employers during past 18 months
- Include for each employer:
- Employer name and complete address
- Employer telephone number
- Employment start and end dates
- Last day physically worked
- Reason for separation
- Rate of pay and hours worked
6. Answer eligibility questions
- Ability and availability to work
- Work search activities
- Receipt of other income
- Attendance at school or training
- Union membership
- Refusal of work
7. Select payment method
- Direct deposit (provide banking information)
- Wells Fargo debit card (default option)
8. Review and submit
- Verify all information for accuracy
- Submit application electronically
- Print or save confirmation number
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history for last 18 months
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
- DD Form 214 (if separated from military service within last 18 months)
- SF-8 or SF-50 (if worked for federal government within last 18 months)
Processing: Initial claims are typically processed within 7-10 business days. Claimants receive monetary and non-monetary determinations by mail and through online portal. If adjudication is required due to separation issues or other eligibility questions, processing may take 4-6 weeks.
Source: NMDWS filing instructions
Official guide: https://www.dws.state.nm.us/Portals/0/DM/UI/UI_Handbook_052015.pdf
Phone Filing
Not available for initial claims:
New Mexico requires all initial unemployment claims to be filed online through the Unemployment Insurance Tax & Claims System at https://ui.dws.state.nm.us/. Phone service is available only for questions, technical assistance, and weekly certifications, not for filing initial claims.
Customer Service Line:
- Phone: 1-877-664-6984
- Hours: Monday through Friday, 8:00 a.m. to 4:30 p.m. (Mountain Time)
- Purpose: Questions and assistance only
Computers are available at New Mexico Workforce Connection Centers and local libraries for individuals who need assistance accessing the online filing system.
Source: NMDWS contact information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone, email, mailing address)
- Citizenship or work authorization documentation (non-citizens)
Employment documentation:
- Last employer information (name, address, phone, dates)
- Reason for separation from each employer
- Separation notice (if available): layoff letter, termination notice, furlough notice, reduction in force notice
- All employers in last 18 months with complete information
- Pay stubs or wage statements (helpful but not required)
Banking information (for direct deposit):
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
- Financial institution name
Additional documentation (if applicable):
- DD Form 214 (Member 4 copy) for military service within last 18 months
- SF-8 or SF-50 for federal civilian employment
- Union name and local number (if union member)
- Alien registration number and work authorization documents (non-citizens)
- Medical documentation (if separation related to health issues)
- Supporting documentation for good cause separation
Most documents can be uploaded through online portal after filing initial claim. NMDWS may request additional documentation during adjudication process if needed to determine eligibility.
Source: NMDWS filing checklist
Document requirements: https://www.dws.state.nm.us/Unemployment
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday through Saturday for previous week
Methods: Online (24/7), phone (1-877-664-6984 during business hours)
Each week, claimants file a certification (also called “request for payment” or “continued claim”) to receive benefits for that week. The certification covers the previous Sunday through Saturday period.
Certification questions:
Each certification requires answering questions about the previous week:
- Were you able and available to work all seven days?
- Did you actively search for work?
- Did you work or earn any money (including self-employment)?
- Did you refuse any job offers?
- Were you attending school or training?
- Did you receive any other income (vacation pay, holiday pay, severance)?
- Were you too sick or injured to work?
All questions are answered accurately and completely. False statements may result in denial of benefits, overpayment, and fraud penalties.
Late filing:
Certifications filed late may result in delayed or denied benefits. Certifications are filed within the filing window each week. Late certifications may be accepted with good cause, but payment may be delayed. After four consecutive weeks without certification, claims may be closed and require reopening.
Source: NMSA 1978 § 51-1-5 (continuing claim requirements)
Certification instructions: https://ui.dws.state.nm.us/
Work Search Requirements
According to NMSA 1978 § 51-1-5(A)(3), claimants are “actively seeking permanent full-time work or part-time work” and complete qualifying work search activities each week.
Required work search activities:
Claimants complete a minimum of two work search contacts per week for every week benefits are claimed, unless granted an official exemption.
Qualifying activities:
- Submitting job application to potential employer (online or in-person)
- Attending job interview (phone, video, or in-person)
- Attending job fair or hiring event
- Attending workforce center workshop or job club
- Participating in reemployment services appointment
- Contacting employer directly about employment opportunities
- Networking activities that may lead to employment
- Creating or updating resume through Workforce Connection (counts once per claim)
- Attending career counseling session
- Taking job skills assessment or training (if approved)
Documentation required:
For each work search activity, claimants record and maintain:
- Date of contact or activity
- Employer or organization name
- Complete address or website
- Contact person name or method of contact
- Type of activity performed
- Position applied for or discussed
- Result or outcome
Work search log:
Claimants maintain detailed work search records. NMDWS conducts random audits and may request documentation at any time. Failure to provide adequate documentation when requested may result in benefit denial for the weeks in question.
Work search records are kept for at least two years from the date of filing. Records can be maintained using:
- Online work search log through Workforce Connection
- Personal written log or spreadsheet
- NMDWS work search tracking form
Source: NMSA 1978 § 51-1-5(A)(3) (work search requirements)
Work search guide: NMDWS Unemployment Insurance Benefits Handbook
Work Search Exemptions
The following claimants are exempt from work search requirements and are not required to complete two weekly contacts:
1. Temporary layoff with definite recall date
Criteria:
- Employer provided specific return-to-work date within 10 weeks
- Claimant has reasonable expectation of recall
- Written notice from employer confirming temporary status
Claimants on temporary layoff remain in contact with employer and are ready to return when recalled. If recall date is cancelled or extended beyond 10 weeks, work search requirements apply.
2. Union hiring hall dispatch
Criteria:
- Member of union with established hiring hall
- Customarily obtain employment through union dispatch
- Registered with hiring hall and available for dispatch
Claimants using union hiring hall exemption provide documentation of union membership and active registration with hiring hall.
3. Approved training program
Criteria:
- Enrolled in NMDWS-approved training program
- Training full-time or substantial part-time schedule
- Written approval from NMDWS prior to enrollment
Training approval is obtained before enrollment. Not all training programs qualify for work search waiver. Claimants continue making satisfactory progress in approved training.
4. Commissioner-approved circumstances
Criteria:
- Individual circumstances warrant waiver
- Written approval from NMDWS
- Limited duration based on specific situation
Examples may include medical restrictions limiting work search capability, caregiving emergencies, or other compelling circumstances evaluated case-by-case.
Exemption application process:
Claimants seeking work search exemption:
- Request exemption through NMDWS
- Provide supporting documentation
- Receive written approval before exemption begins
- Comply with any alternative requirements
Exemptions are not automatic. Claimants continue work search activities until written approval is received.
Source: NMSA 1978 § 51-1-5(A)(2) and (3); NMDWS administrative rules
Availability and Ability to Work
Claimants are both able and available to work to receive benefits:
Able to work: Physically, mentally, and emotionally capable of performing work. Claimants cannot collect benefits while sick, injured, or disabled to the extent they cannot work.
Available to work: Ready to accept suitable employment immediately, with no obstacles preventing acceptance such as:
- Lack of transportation to potential job locations
- Childcare issues preventing immediate employment
- Restrictions on hours or days available
- Vacation or extended absence from labor market
Temporary absences of one or two weeks may not affect eligibility if claimant remains in labor market. Extended absences or unavailability typically result in benefit denial for affected weeks.
Source: NMSA 1978 § 51-1-5(A)(3)
What Happens After Filing a Claim
Claim processing steps:
1. Initial claim received
NMDWS receives and processes initial application. System confirms receipt with claim confirmation number. Claimant account is established in system.
2. Employer notification
NMDWS sends notice to most recent employer (and possibly other base period employers) requesting information about:
- Employment dates
- Reason for separation
- Last day worked
- Final wages paid
- Any disqualifying factors
Employers have 10 days to respond with separation information. Late employer responses may delay determinations.
3. Monetary determination issued
Document showing:
- Base period wages by quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Dependent allowance (if applicable)
- Benefit year beginning and ending dates
Monetary determinations are typically issued within 7-10 days of filing. Claimants receive notice by mail and through online portal.
4. Non-monetary determination (if needed)
Investigation of eligibility issues regarding:
- Reason for separation from employment
- Availability for work
- Ability to work
- Refusal of suitable work
- Other disqualifying issues
Non-monetary investigations are conducted when:
- Employer reports disqualifying separation
- Claimant responses indicate potential issues
- Information conflicts exist
- Eligibility questions arise
5. Adjudication process (if required)
- Fact-finding questionnaires sent to claimant and employer
- Additional documentation requested as needed
- Phone interviews scheduled if necessary
- Evidence reviewed by claims adjudicator
- Determination issued with appeal rights
Adjudication typically takes 4-6 weeks from initial filing, depending on complexity and response times.
6. First payment
If approved with no issues:
- Payment issued for first week claimed (no waiting week)
- Subsequent weekly certifications required for ongoing payments
- Benefits paid via selected payment method
Typical timelines:
- Monetary determination: 7-10 days after filing
- Non-monetary determination: 4-6 weeks (if required)
- First payment: 3-5 weeks with no issues; 6-8 weeks if adjudication required
Monetary determination appeal rights:
Claimants who disagree with monetary determination have 15 days from mailing date to file appeal. Appeals may address:
- Wages not credited
- Incorrect employer information
- Base period calculation errors
- Weekly or maximum benefit amount calculations
Non-monetary determination appeal rights:
Claimants who disagree with non-monetary determination (denial or disqualification) have 15 days from mailing date to file appeal with Appeal Tribunal.
Source: NMDWS claims processing information
Processing timeline: https://www.dws.state.nm.us/Unemployment
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages meet minimum earnings thresholds established in NMSA 1978 § 51-1-4:
Common monetary denial reasons:
- Total base period wages insufficient to establish minimum WBA of $111
- Wages earned in only one quarter of base period (wages required in at least two quarters)
- High quarter wages too low to calculate qualifying benefit amount
- No covered employment in base period
- Wages not reported by employers
Claimants denied monetarily may qualify using alternative base period if it includes sufficient recent wages. Alternative base period uses last four completed quarters instead of first four of last five quarters.
Source: NMSA 1978 § 51-1-5(A)(5)
Non-Monetary Denial (Disqualifications)
1. Voluntary quit without good cause
Disqualification: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
Requirements to requalify: Return to covered employment and earn sufficient wages. Self-employment does not count toward requalification.
2. Discharge for misconduct
Disqualification: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
Misconduct includes:
- Willful or wanton disregard of employer’s interests
- Deliberate violation of employer’s rules
- Disregard of standards of behavior employer can rightfully expect
- Negligence indicating intentional disregard of duties
Examples: Chronic absenteeism with warnings, insubordination, theft, violence, intoxication at work, repeated policy violations
3. Refusal of suitable work
Disqualification: Until claimant earns wages in bona fide employment equivalent to five times the weekly benefit amount otherwise payable
Suitable work determination considers:
- Degree of risk to claimant’s health, safety, and morals
- Physical fitness for work
- Prior training, experience, and earnings
- Length of unemployment
- Distance from residence
After receiving benefits for eight weeks, work search broadens and salary expectations lower.
4. Failure to meet availability requirements
Disqualification: For weeks when requirements not met
Reasons for availability denials:
- Not physically able to work due to illness or injury
- Unable to work due to personal circumstances
- Restrictions on availability so severe that suitable work unavailable
- Not in labor market and actively seeking work
5. Work search non-compliance
Disqualification: Week(s) of non-compliance
Failure to complete required two work search contacts per week, or inability to provide documentation when requested during audit.
6. Labor dispute disqualification
Disqualification: Duration of labor dispute
Unemployment due to stoppage of work caused by labor dispute at claimant’s place of employment.
Administrative denial reasons:
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to NMDWS requests within specified timeframes
- Failure to register with Workforce Connection
Source: NMSA 1978 § 51-1-7 (disqualification provisions)
Denial information: https://www.dws.state.nm.us/Unemployment
How to Appeal an Unemployment Decision in New Mexico
Appeal Deadlines
Filing deadline: 15 days from mailing date of determination
CRITICAL: Appeals are filed within 15 calendar days of the date the determination was mailed (shown on notice), NOT the date received. The mailing date is the controlling factor for calculating the deadline.
Calculation example:
- Determination mailed: January 15, 2026
- Appeal deadline: January 30, 2026
- Appeal filed by end of day January 30
Postmark rule:
Appeals sent by mail are postmarked on or before the deadline date. New Mexico accepts hand-delivered appeals at NMDWS offices during business hours on the deadline date.
Late appeals:
Appeals filed after the 15-day deadline may be accepted if claimant demonstrates good cause for late filing. Good cause means a substantial reason that affords a legal excuse or legally sufficient ground.
Examples of potential good cause:
- Serious illness preventing timely filing
- Death in immediate family
- Natural disaster
- Failure to receive determination through no fault of claimant
- Other compelling circumstances beyond claimant’s control
Late appeals include written explanation of reason for delay and supporting documentation. Decision on whether to accept late appeal is made by hearing officer or secretary.
Source: NMSA 1978 § 51-1-8; 11.3.500.8 NMAC
Appeal Filing Process
How to file appeal:
Online (most common):
- Log in to account at https://ui.dws.state.nm.us/
- Navigate to correspondence or determinations section
- Select determination to appeal
- Complete online appeal form
- Submit electronically
Mail:
- Complete appeal form included with determination notice, OR
- Write letter stating desire to appeal
- Include: claimant name, Social Security number, determination date and issue number
- Mail to: New Mexico Department of Workforce Solutions, Appeals Division, P.O. Box 1928, Albuquerque, NM 87103
Fax:
- Fax appeal form or letter to: (505) 841-9549
- Include all required identifying information
- Keep fax confirmation receipt
Required information for appeal:
- Claimant name and Social Security number
- Determination being appealed (include issue ID number from notice)
- Brief statement of reason for disagreement
- Signature and date
- Contact information (phone and email)
Appeal form included with determination notice can be used, or claimants may write their own appeal letter. Detailed argument is not required in initial appeal – simply stating disagreement and desire for hearing is sufficient.
Confirmation:
NMDWS sends written acknowledgment of appeal with information about hearing process. Acknowledgment includes:
- Appeal received date
- Parties to appeal
- Issues under appeal
- What to expect next
Source: NMSA 1978 § 51-1-8; NMDWS appeals process
Official information: https://www.dws.state.nm.us/Unemployment/Appeal-Hearing-Information
Hearing Process
Hearing notification:
Notice of hearing mailed at least 10 days before scheduled hearing date. Notice includes:
- Date and time of hearing
- Hearing method (telephone, video, or in-person)
- Assigned Administrative Law Judge (ALJ) name
- Issues to be decided
- Instructions for participating
- Document submission procedures
- Rights and responsibilities of parties
Hearing format:
- Type: Primarily telephone hearings; some video or in-person hearings
- Officer: Administrative Law Judge
- Duration: Typically 30-60 minutes, depending on complexity
- Recording: All hearings are recorded for potential further appeal
Evidence submission:
Deadline: Documents submitted at least 48 hours before hearing
Method:
- Upload through online portal
- Fax to number provided in hearing notice
- Mail to address in hearing notice (allow time for delivery)
- Email to address specified in hearing notice
Requirements:
- Label each document with claimant name, Social Security number, and hearing date
- Include issue ID number from hearing notice
- Mark pages as “C” for claimant or “E” for employer
- Provide copies to opposing party at least 48 hours before hearing
Accepted formats: Pay stubs, separation notices, emails, text messages, written statements, medical documentation, employer policies, performance reviews, disciplinary notices
Hearing procedures:
- ALJ introduces hearing and explains process
- Parties identified and sworn under oath
- Opening statements (optional)
- Testimony taken from claimant
- Testimony taken from employer representative (if present)
- Witnesses questioned and cross-examined
- Documents reviewed and discussed
- Closing statements (optional)
- Hearing concluded and recording stopped
Parties have right to:
- Testify on own behalf
- Present witnesses
- Submit documentary evidence
- Cross-examine opposing witnesses
- Make opening and closing statements
- Be represented by attorney or other representative
Decision:
Written decision issued within 10-15 business days after hearing. Decision mailed to all parties and includes:
- Findings of fact based on evidence
- Conclusions of law
- Reasoning for decision
- Appeal rights to next level
- Effective date of decision
Decisions become final 15 days after mailing unless appealed to higher level.
Source: NMSA 1978 § 51-1-8; 11.3.500 NMAC (administrative rules for hearings)
Hearing preparation: NMDWS hearing guide
Further Appeals Beyond Appeal Tribunal
Appeal to Higher Authority
Filing deadline: 15 days from mailing date of Appeal Tribunal decision
Appeals of Appeal Tribunal (ALJ) decisions may be filed with Higher Authority (Secretary of NMDWS or Board of Review).
How to file:
- Email: higherauthority@state.nm.us (fastest method)
- Fax: (505) 841-8636
- Mail: Higher Authority, P.O. Box 1928, Albuquerque, NM 87103
Required information:
- Employer name and identification number (if applicable)
- Claimant name and Social Security number
- Issue being appealed and Appeal Tribunal decision date
- Brief statement explaining reason for appeal and why decision is disputed
Review process:
Higher Authority review is record review only – no new hearing conducted. Review examines:
- Whether Appeal Tribunal decision supported by substantial evidence
- Whether proper legal standards applied
- Whether hearing procedures followed correctly
Higher Authority may:
- Affirm the Appeal Tribunal decision
- Reverse the Appeal Tribunal decision
- Modify the Appeal Tribunal decision
- Remand case back to Appeal Tribunal for additional hearing or new decision
Decision timeline: Typically 30-45 days from filing of appeal
Late appeals: May be accepted for good cause. Appeal includes statement explaining reason for late filing.
Source: NMSA 1978 § 51-1-8(H); 11.3.500.12 NMAC
Judicial Appeal
Filing deadline: 30 days from final administrative decision
Final administrative decisions may be appealed to New Mexico state district court.
Jurisdiction: District court in county where claimant resides or where employer has principal place of business
Process:
- File petition for writ of certiorari in district court
- Serve NMDWS and other parties
- Court reviews administrative record
- No new evidence accepted
- Court determines if decision supported by substantial evidence and proper legal standards
Standard of review: Courts review whether administrative decision is supported by substantial evidence and correctly applies law. Courts generally defer to agency fact-finding if supported by record.
Legal representation: Legal counsel available for judicial appeals due to complexity of administrative law procedures.
Further appeals: District court decisions may be appealed to New Mexico Court of Appeals by petition for writ of certiorari.
Source: NMSA 1978 § 51-1-8(K); New Mexico Rules of Appellate Procedure
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to NMSA 1978 § 51-1-38(F):
“If any individual claiming benefits or waiting period credits shall, in connection with such claim, make any false statement or representation, in writing or otherwise, knowing it to be false or shall knowingly fail to disclose any material fact in order to obtain or increase the amount of a benefit payment, such claim shall not constitute a valid claim for benefits.”
Fraud occurs when claimant knowingly provides false information or intentionally conceals material facts to obtain or increase unemployment benefits.
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about reason for job separation
- Claiming benefits while incarcerated
- Using another person’s identity to file claims
- Not reporting job offers or refusals of suitable work
- Filing claims in multiple states simultaneously
- Continuing to certify after returning to full-time work
- Misrepresenting availability for work
- Falsifying work search records
- Providing false employer information
Source: NMSA 1978 § 51-1-38(F)
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud face multiple penalties:
1. Full repayment of fraudulently obtained benefits
- 100% of benefits received through fraudulent means
- Benefits cannot be offset against future benefits
- Repayment required in full
2. Civil penalty of 25%
- Additional penalty equal to 25% of fraudulently obtained benefits
- 15% deposited to unemployment compensation fund
- 10% deposited to employment security department fund
3. Benefit disqualification
- Forfeiture of benefit rights for 4 weeks per fraudulent week, up to maximum of 52 weeks
- For multiple separate fraud offenses: 52-week disqualification from determination date
- Cannot receive benefits during disqualification period even if otherwise eligible
Example calculation:
Claimant fraudulently receives $3,000 in benefits over 10 weeks:
- Repayment required: $3,000 (principal)
- Civil penalty: $750 (25% of $3,000)
- Total owed: $3,750
- Benefit disqualification: 40 weeks (4 weeks × 10 fraudulent weeks)
Recovery methods:
- Offset from future unemployment benefits (for non-fraud overpayments only)
- Federal and state tax refund intercept through Treasury Offset Program
- Wage garnishment (if authorized by court)
- Civil judgment and execution on property
- Payment plans available in some circumstances
Source: NMSA 1978 § 51-1-38(B); 11.3.300.314 NMAC
Criminal penalties:
Unemployment fraud may constitute criminal offense under New Mexico law:
Misdemeanor prosecution:
- Applicable to smaller fraud amounts
- Fines up to $1,000
- Imprisonment up to 6 months
- Criminal record
Felony prosecution:
- Applicable to larger fraud amounts or aggravated circumstances
- Fines up to $10,000 or more
- Imprisonment up to 18 months or more depending on degree
- Permanent criminal record
Criminal prosecution is separate from administrative penalties. Claimants may face both administrative and criminal sanctions for same fraudulent conduct.
Source: New Mexico criminal statutes; NMSA 1978 § 51-1-38
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- NMDWS processing error
- Delayed employer information changing eligibility determination
- Appeal decision reversing initial allowance of benefits
- Good faith mistake by claimant in reporting
- Misunderstanding of eligibility requirements
Repayment obligation:
Non-fraud overpayments require repayment, but without civil penalty or benefit disqualification. Claimants are responsible for repaying benefits received to which they were not entitled, even if overpayment resulted from state error.
Waiver eligibility:
New Mexico law does not provide general waiver provisions for non-fraud overpayments. Federal programs (such as Trade Adjustment Assistance) have specific waiver criteria:
Potential waiver considerations:
- Overpayment not due to claimant fault or misrepresentation
- Recovery would cause extraordinary and lasting financial hardship
- Claimant cannot obtain necessities (food, medicine, shelter) for at least 30 days
- Financial hardship would last at least 3 months
Waiver determinations are made case-by-case based on individual circumstances and applicable program rules.
Repayment options:
- Lump sum payment (full amount)
- Payment plan (monthly installments)
- Offset from future unemployment benefits (non-fraud overpayments only)
- Federal/state tax refund intercept
- Wage garnishment (if court-ordered)
Claimants contact NMDWS to establish repayment arrangements. Failure to repay may result in collection actions including liens, garnishment, and civil judgments.
Source: NMSA 1978 § 51-1-38(G) and (H); 11.3.300.325 NMAC
Repayment information: https://www.dws.state.nm.us/Unemployment
Taxation of Unemployment Benefits in New Mexico
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). All unemployment compensation is reported as gross income on federal tax returns.
Form 1099-G:
NMDWS issues Form 1099-G by January 31 each year showing:
- Box 1: Total unemployment compensation paid during calendar year
- Box 4: Federal income tax withheld (if any)
- Box 11: State identification number
Withholding option:
Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding election can be:
- Selected during initial claim filing
- Changed at any time through online portal
- Modified through customer service
Withholding is voluntary. Claimants who do not elect withholding can make estimated tax payments or pay taxes when filing returns.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
New Mexico taxation:
New Mexico does not impose a state income tax. Unemployment benefits are not subject to New Mexico state taxation.
Claimants who move to New Mexico from other states may have received unemployment benefits from other states that impose income tax. Such benefits may be taxable in the state where received, depending on that state’s laws.
Source: New Mexico does not have state income tax
Verified: January 28, 2026
Form 1099-G
Form 1099-G distribution:
NMDWS issues Form 1099-G by January 31 each year for benefits paid during the previous calendar year.
Access methods:
- Mailed to address on file with NMDWS
- Online through Unemployment Insurance Tax & Claims System at https://ui.dws.state.nm.us/
- By phone through customer service: 1-877-664-6984
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received:
- Contact NMDWS immediately: 1-877-664-6984
- Report suspected fraud: https://www.dws.state.nm.us/Unemployment (fraud reporting)
- Request corrected form before filing tax returns
- Do not file taxes with incorrect information
Identity theft victims who receive 1099-G for benefits they did not claim report fraud immediately and request corrected form showing zero benefits.
Source: NMDWS 1099-G information
Official portal: https://ui.dws.state.nm.us/
Special Unemployment Programs in New Mexico
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when New Mexico’s unemployment rate meets federal trigger criteria.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Additional weeks available: Up to 13 weeks beyond standard 26-week duration (or up to 20 weeks during periods of extremely high unemployment)
Eligibility requirements (when active):
Claimants meet stricter requirements than regular benefits:
- Exhausted regular unemployment benefits
- Base period wages at least 1.5 times wages in high quarter
- Actively seeking work (no work search exemptions)
- Accept broader range of suitable work (lower wage acceptable)
- Cannot refuse suitable work
Current status verification:
URL: https://oui.doleta.gov/unemploy/eb.asp
Last checked: January 28, 2026
Current trigger status: Not activated
Source: NMSA 1978 §§ 51-1-48 through 51-1-48.2; EUCA § 202; 26 U.S.C. § 3304
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Shared Work Program
Program status: Not currently available
New Mexico does not currently operate a Shared Work or Short-Time Compensation program. Shared Work programs allow employers to reduce employee hours instead of layoffs, with employees receiving partial unemployment benefits proportional to hours reduced.
States with Shared Work programs typically allow:
- Hour reductions of 10-60% across affected unit
- Partial UI benefits based on percentage reduction
- Maintenance of health and retirement benefits
- No work search requirement for participants
New Mexico employers facing temporary business downturns use traditional layoff and recall procedures. Laid-off employees may file regular unemployment claims.
Source: U.S. DOL state program directory
Verified: January 28, 2026
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Workers who lose jobs due to foreign trade may qualify for extended benefits and services under Trade Adjustment Assistance program.
Eligibility requirements:
- Employer certified by U.S. Department of Labor as trade-affected
- Separation from certified employer due to trade-related reasons
- Meet standard unemployment eligibility requirements
Benefits and services:
- Extended unemployment benefits beyond standard 26 weeks
- Job training funding (tuition and expenses)
- Job search allowances
- Relocation allowances
- Wage supplements for workers over age 50
- Health coverage tax credit
Application process:
- File regular unemployment claim with NMDWS
- Complete TAA application if eligible
- Work with New Mexico Workforce Connection for training and services
New Mexico TAA information:
Contact: New Mexico Department of Workforce Solutions
Phone: 1-877-664-6984
Website: https://www.dws.state.nm.us/
Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular unemployment insurance.
Eligibility requirements:
- Unemployment directly caused by major disaster
- Not eligible for regular unemployment insurance
- Available and able to work (unless injured in disaster)
- Cannot perform work or self-employment due to disaster
Activation: Only during presidentially declared major disasters affecting New Mexico
Application: Through NMDWS when disasters declared; specific instructions provided during disaster activation
Duration: Up to 26 weeks
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Unemployment Compensation for Federal Employees (UCFE)
Program: Active for eligible former federal workers
Former federal civilian employees may qualify for unemployment benefits through UCFE program.
Eligibility:
- Separated from federal civilian employment
- Meet unemployment eligibility requirements
- Have sufficient federal wages in base period
Filing process:
- File claim with state where last official federal duty station located
- Provide SF-8 or SF-50 form showing federal employment
- Federal wages requested by NMDWS from federal agency
Federal wages are not reported to states until claim is filed. Claims may take longer to process while federal wage information is obtained.
New Mexico UCFE claims:
File with NMDWS if last official federal duty station was in New Mexico. If stationed elsewhere, file with appropriate state.
Source: 5 U.S.C. § 8501 et seq.
Federal information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
Unemployment Compensation for Ex-Servicemembers (UCX)
Program: Active for eligible former military members
Former military service members may qualify for unemployment benefits through UCX program.
Eligibility:
- Separated from active military service
- Meet unemployment eligibility requirements
- Have sufficient military wages in base period
Filing process:
- File claim with state where separated from service or where residing
- Provide DD Form 214 (Member 4 copy)
- Military wages processed by U.S. Department of Labor
Source: 5 U.S.C. § 8521 et seq.
Federal information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
Resources
New Mexico unemployment resources:
New Mexico Department of Workforce Solutions
Main contact for all unemployment insurance matters
Phone: 1-877-664-6984
Hours: Monday-Friday, 8:00 a.m. to 4:30 p.m. (Mountain Time)
Website: https://www.dws.state.nm.us/
Claims portal: https://ui.dws.state.nm.us/
New Mexico Workforce Connection
Job search resources and employment services
Website: https://www.jobs.state.nm.us/
Multiple office locations statewide
Services include job postings, resume assistance, career counseling, and work search tracking
Unemployment Insurance Appeals
Mailing address: P.O. Box 1928, Albuquerque, NM 87103
Phone: 1-877-664-6984
Fax: (505) 841-9549
Email (Higher Authority): higherauthority@state.nm.us
Fraud Reporting
Report suspected unemployment fraud
Website: https://www.dws.state.nm.us/Unemployment
Investigation: NMDWS investigates all fraud reports
Federal resources:
U.S. Department of Labor
Federal unemployment insurance oversight
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Phone: 1-877-US2-JOBS (1-877-872-5627)
CareerOneStop
National employment and career resources
Website: https://www.careeronestop.org/
Phone: 1-877-348-0502
Internal Revenue Service
Tax information for unemployment benefits
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Phone: 1-800-829-1040
Source: Official government websites
Frequently Asked Questions: New Mexico Unemployment Benefits 2026
What are unemployment benefits in New Mexico?
Unemployment benefits in New Mexico provide temporary income replacement for workers who lose employment through no fault of their own. The program is administered by the New Mexico Department of Workforce Solutions and funded through employer taxes. Eligible workers receive weekly cash benefits based on their previous earnings while searching for new employment.
How much can I receive in unemployment benefits in New Mexico?
Weekly benefit amounts range from $111 to $598 (without dependents) based on wages in the highest-earning quarter of the base period. The calculation is 53.5% of average weekly wage in the high quarter. Claimants with dependent children may receive an additional $25 per child (up to two children), bringing the maximum to $628 per week. Total benefits are limited to 26 times the weekly amount or 60% of base period wages, whichever is less.
How long does it take to get unemployment benefits in New Mexico?
Initial claims typically process within 3-5 weeks if no eligibility issues require investigation. Claims requiring adjudication (such as separation issues) may take 6-8 weeks for first payment. Once approved, weekly certifications result in payment within 3-7 days via direct deposit or debit card. New Mexico does not require a waiting week, so eligible claimants receive benefits starting with the first week of unemployment.
Can I work part-time and still receive unemployment in New Mexico?
Yes. Claimants working part-time may receive partial unemployment benefits. New Mexico allows earnings up to 20% of the weekly benefit amount before reduction. Earnings above this threshold reduce benefits dollar-for-dollar. All work and earnings are reported when certifying for benefits each week. Claimants report gross earnings for the week work was performed, not the week payment was received.
What disqualifies you from unemployment in New Mexico?
Disqualifying factors include: voluntary quit without good cause attributable to work; discharge for misconduct connected with work; refusal of suitable work without good cause; insufficient base period wages; wages in only one quarter; not able and available for work; failure to actively seek work; labor dispute participation; and fraudulent misrepresentation. Most disqualifications require earning wages equivalent to five times the weekly benefit amount in new employment to requalify.
How do I file for unemployment in New Mexico?
File online through the Unemployment Insurance Tax & Claims System at https://ui.dws.state.nm.us/ (available 24/7). First register with New Mexico Workforce Connection, then access the unemployment system to complete the initial claim. Provide information about employment history, reason for separation, and personal details. Phone filing is not available for initial claims. Computers are available at Workforce Connection Centers and public libraries for those without home internet access.
Are unemployment benefits taxable in New Mexico?
Unemployment benefits are taxable income for federal tax purposes. NMDWS issues Form 1099-G by January 31 showing total benefits paid. Claimants may elect 10% federal income tax withholding when filing or through their online account. New Mexico does not have a state income tax, so benefits are not subject to state taxation. Claimants report unemployment income on federal tax returns.
How do I appeal an unemployment denial in New Mexico?
File appeal within 15 days from the mailing date shown on the determination notice. Appeals can be filed online at https://ui.dws.state.nm.us/, by mail to P.O. Box 1928, Albuquerque, NM 87103, or by fax to (505) 841-9549. Include claimant name, Social Security number, determination date, and brief statement of disagreement. A hearing will be scheduled before an Administrative Law Judge, typically conducted by telephone. Further appeals are available to Higher Authority and district court.
What is the work search requirement in New Mexico?
Claimants complete at least two work search contacts per week unless granted an exemption. Qualifying activities include submitting job applications, attending interviews, attending job fairs or workshops, and contacting employers about opportunities. Detailed records are maintained with employer names, dates, contacts, and results. NMDWS conducts random audits and may request documentation at any time. Failure to provide adequate work search documentation may result in benefit denial.
Can I receive unemployment if I was fired from my job?
Possibly. Being fired does not automatically disqualify claimants. Benefits may be available if termination was due to lack of skills, personality conflicts, or inability to meet performance standards (not due to deliberate misconduct). Discharge for misconduct results in disqualification. Misconduct includes willful or wanton disregard of employer interests, deliberate rule violations, or negligent disregard of duties. NMDWS investigates separation reasons and makes determination based on evidence from both employer and claimant.
How does New Mexico calculate the base period?
The base period consists of the first four of the last five completed calendar quarters before filing the claim. For claims filed in January-March 2026, the base period is October 2024 through September 2025. If wages are insufficient using the standard base period, New Mexico allows use of the alternative base period (last four completed quarters). Claimants have wages in at least two quarters to qualify. The high quarter wages determine the weekly benefit amount.
What happens if I receive an overpayment?
Overpayments require repayment whether caused by fraud or error. Fraud overpayments require full repayment plus 25% civil penalty and result in benefit disqualification. Non-fraud overpayments require repayment without penalty. Recovery methods include offset from future benefits (non-fraud only), tax refund intercept, wage garnishment, and payment plans. Failure to repay may result in collection actions including liens and civil judgments. Contact NMDWS at 1-877-664-6984 to establish repayment arrangements.