New Mexico Register / Volume XXXI,
Issue 10 / May 19, 2020
This is an emergency amendment to 11.3.400
NMAC, Section 404, effective 4/24/2020.
Explanatory
paragraph: Subsections B through F were not
published as no changes were made.
Explanatory
note: NMDWS will be issuing a temporary emergency
rule which is implemented and effective during the current state of health
emergency and until the governor’s directive regarding DOVID-19 is lifted. The rule is being amended to avoid causing an
imminent peril to the public health, safety or welfare. This temporary emergency process does not
permanently amend or repeal the existing rule.
The emergency rule will only remain in effect for 180 days following the
effective date unless a permanent rule takes effect under the normal rule
making process.
11.3.400.404 WAGE
AND CONTRIBUTION REPORTS BY EMPLOYING UNITS:
A. QUARTERLY EMPLOYMENT
& WAGE DETAIL REPORT:
(1) An employer’s wage and contribution report must be filed
electronically on the department’s web page on or before the last day of the
month immediately following the end of the calendar quarter. If the due date falls on a Saturday, Sunday
or legal holiday, the report is due on the next department business day. A wage and contribution report must be filed
even though no wages were paid or no contribution or tax is due for the quarter
unless the employer's liability has been terminated or suspended pursuant to
Section 51-1-18 NMSA 1978. Each wage and contribution report must include only
wages, as the term is defined in Subsection T of Section 51-1-42 NMSA 1978,
paid during the quarter being reported.
Corrections of errors made on previously submitted reports must be
electronically submitted as an adjustment through the employer’s on-line
account.
(2) In
the event of a federal or state declaration of emergency, the department may
extend the deadline for submission of the quarterly wage report and
corresponding contributions due for up to one month after the deadlines stated
in this Subsection.
***
[11.3.400.404
NMAC - Rp, 11.3.400.404 NMAC, 11/30/2016; A,
10/29/2019; A/E, 4/24/2020]