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Coverage
The definition of employer in New Mexico provides for a minimum period of time or payroll of 20 weeks or $450 in a quarter, instead of FUTA’s 20 week/$1500 rule.
Workers are considered employees unless:
Exclusions from the definition of employment include:
Students working for schools are excluded from coverage. The state does not exclude from coverage service by the spouse of a student when the spouse is employed by the school, college, or university.
State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. This state has expanded coverage provisions beyond federal requirements.
Contact
U.S. Department of Labor, Employment and Training Administration
(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)
Regulations
20 CFR chapter V