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The Workers' Compensation Handbook For New Mexico

Workers' Compensation Personnel Assessment Fee (§52-5-19)

Booklet A5:

General information about the fee...........................................................................2 Recent updates for 2006-07....................................................................................3
New filing requirement ................................................................................................. 3 Summary of workers' compensation fee filing steps......................................................... 5 Department of Labor name change................................................................................ 6 The Electronic Filing Option........................................................................................... 6 Continue to use the WC-1 form by mail or online ............................................................ 7 If you are a Department of Labor filer, report new information on the ES903 form............. 7 If you don't file with the Department of Labor ................................................................ 8 Change in amount of personnel assessment fee in 2004 .................................................. 8

Information for newly covered employers ................................................................9 Filing the WC-1 and Paying the Fee.........................................................................9

How to Acquire Employer Identification Numbers ................................................... 17

Who pays the workers' compensation fee ....................................................................... 9 File and pay the workers' compensation fee if:.............................................................. 10 Required coverage ..................................................................................................... 11 Coverage by choice .................................................................................................... 11 Taking the payroll deduction ....................................................................................... 12 Temporary fluctuations in business activity ................................................................... 13 Interstate employees.................................................................................................. 13 Executive employees and other special classes ............................................................. 14 Using pre-printed WC-1 forms ..................................................................................... 15 ID numbers needed to file the WC-1 ............................................................................ 15 If you go out of business ............................................................................................ 16 Federal employer identification number (EIN or FEIN) ................................................... 17 To acquire FEIN in one day ......................................................................................... 18 CRS number .............................................................................................................. 18 To acquire a CRS number in one day ........................................................................... 18 Employer Account/Unemployment Insurance Number.................................................... 19

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 2

Where to Call for Help .......................................................................................... 20 Basic ID Numbers for New Mexico Businesses........................................................ 22
Help from the Workers' Compensation Administration.................................................... 23 Workers' Compensation Handbook List of Booklets............ Error! Bookmark not defined.

Federal unemployment tax status ................................................................................ 20

This booklet describes the fee (tax) that is paid by all employers covered by the New Mexico Workers' Compensation Act. To understand this information completely, you should also have Booklet A3, "The Workers' Compensation Coverage Guide for Employers and Insurance Agents, " which explains the coverage requirement and who is covered by the Act. Before you read this booklet: If you have questions about the workers' compensation insurance coverage requirement and how the requirement applies to you, read Booklet A3 first. This edition is arranged: FIRST, to address recent changes in the law and filing requirements related to the workers' compensation personnel assessment fee. This section is for all employers who file the personnel assessment fee and for accountants and other professionals who provide services to employers. SECOND, to provide information for new employers who will be filing the personnel assessment fee for the first time. This section also includes some helpful information on other filing requirements for new employers. If you are new to the personnel assessment fee, please read this section first, then refer back to the earlier section. PLEASE NOTE: Further changes in state filing procedures may be coming in the next few years as the state continues to automate filing processes and increase the option for on-line filing. This booklet reflects the procedure effective in 2007.

General information about the fee
The workers' compensation personnel assessment fee (also called the workers' compensation administration fee or WC-1) is a tax paid by employers and workers. The revenue is used to fund the operation of the New Mexico Workers' Compensation Administration (WCA), which regulates, adjudicates and provides education and assistance services to the workers' compensation system. A small percentage of the fee is retained by the Taxation and Revenue Department for administrative costs. The fee is $4.30 per employee per calendar quarter, paid by the employer, including $2 contributed by each employee (worker) through a payroll deduction, with
Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us
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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 3

the other $2.30 contributed by the employer, based on the number of employees who are employed on the last working day of the quarter. The fee is reported and paid to the Taxation and Revenue Department. Starting in 2006, there is an additional requirement to report information to the New Mexico Department of Labor. The fee is not a workers' compensation insurance premium. It is not a substitute for workers' compensation insurance. Paying the fee does not mean that the employer has workers' compensation insurance coverage. The fee does not provide any rights or guarantees to any party. It is simply a tax. If you are a covered employer and do not already receive pre-printed WC-1 forms in the mail, you are responsible for registering with the Taxation and Revenue Department to pay this fee. Use the Business Registration Update form from the Taxation and Revenue Department, which is provided in the CRS Filers Kit. Item 9 is where you indicate whether or not you are a workers' compensation covered employer. At the end of this booklet is a section entitled "Where to Call for Help or Information." If you need help, please check this section before you call, so that you can call the correct state agency that can help you.

Recent updates for 2006-07
For employers who are already familiar with the personnel assessment fee, this section describes recent changes in the law and procedure. If you are not familiar with the fee, skip ahead to "Information for newly covered employers" and then come back to this section.

New filing requirement
Employers must file separate forms that go to two different state agencies, based on a new multi-agency cooperative tax program. The new multi-agency filing involves: · The workers' compensation fee, filed with the Taxation and Revenue Department; · Employee withholding tax, filed with the Taxation and Revenue Department; · Unemployment insurance reporting, filed with the New Mexico Department of Labor. Future changes may be expected in this program. Check periodically for updates by reviewing the instructions for each tax program.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 4

This booklet explains the filing requirement for the WC-1. It is not an authoritative source on the other tax programs involved.

Summary of the three reports:
New Mexico workers' compensation personnel assessment fee file the WC-1 form and pay the tax to the Taxation and Revenue Department · file by mail (send to the PO box address on the WC-1 form) or online · if you file online, you can pay online · ALSO fill out column 15 of the ES903 · file basic information and pay the tax to the Taxation and Revenue Department as part of CRS reporting · file by mail (send to the address on the CRS form) or online · if you file online, you can pay online · ALSO fill out column 14 of the ES903 · continue reporting these payments on the ES903 form to the Department of Labor · you can submit these reports by mail or online · as of 2007, you must pay by check. · If you file the report online, print out the coupon and send it with your check MUST BE a checking account; provide bank routing number and account number; credit cards are not acceptable ·

New Mexico state employee withholding tax

Quarterly unemployment insurance reports

Online payment form

On the next page is more detailed chart for the workers' compensation personnel assessment fee. Following that is more description.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 5

Summary of workers' compensation fee filing steps
Filing deadlines:
Plan your filing based on the deadline for the ES903. That form is due to be in the offices of the Department of Labor by the last day of the month following the end of the calendar quarter (so it needs to be mailed a few days before the end of the month). The WC-1 form filing deadline is the last day of the month; however, timeliness of filing is determined by the date on the postmark. If the last day of the deadline month is on a weekend, the postmark date will be the following Monday.

When to file:
Quarter
1 2 3 4 ·

Quarter Ends
last last last last day day day day of of of of March June September December

Filing Due
last last last last day day day day of of of of April July October January

Which employees to count (§52-5-19(A)):

·

Employees who were employed by your business on the last working day of the calendar quarter. If an employee was no longer employed by your business on that day, do not count that employee. If you are a multi-state employer, the fee applies only to your New Mexico covered employees. DO NOT COUNT qualified executive employees (part owners of the business) who have chosen to be exempt from coverage under your insurance policy. See the section on exempt executive employees and more information in Booklet A3.

How much to pay:

The fee is $4.30 for each employee counted. If you are paying late, calculate penalty and interest from the instructions that come with the WC-1 form.

Payroll deduction:

Part of the fee is a $2 employee contribution, which the employer takes as a payroll deduction once per quarter. Take the deduction as close as possible to the end of the quarter, so the deduction will be taken only from employees who are employed by your business on that date.

Fill out the WC-1 form by mail:
· · · · · ·

Fill out the WC-1 form online
·

If you have received WC-1 forms in the mail from the Taxation and Revenue Department, use them. Those forms are pre-printed with your ID numbers. If you do not have a pre-printed form, you can download the form from the Taxation and Revenue Department web site. Mail this form, with your check, to the New Mexico Taxation and Revenue Department at the address on the form. This address is different from the mailing address you use for other tax payments. Save the top portion of the form for your records. The Taxation and Revenue Department requests that you mail this payment in a separate envelope from any other taxes. See the separate instructions in the text under "Electronic Filing Options"

Summary chart continues on next page

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 6

Summary of workers' compensation fee filing steps continued If you file the ES-903 with the Department of Labor:
Fill out the workers' compensation fee column of the ES903 (Column 15). For each employee, the amount should be either $4.30 or zero. It will be zero if the employee was not employed by your business on the last working day of the quarter. (If you have paid any penalty or interest due to late filing, don't report that on the ES903.)

If you DO NOT file the ES-903 with the Department of Labor:

A substitute report has been developed for employers who do not file with the Department of Labor (churches, certain family-only businesses and certain very small businesses). This is called the Employer's Quarterly Wage Report. If you file online through the NMWebFile site, you will see this form. File this with the Taxation and Revenue Department.

If you file the ES-903 with the Department of Labor AND are not covered by workers' compensation:

Certain very small businesses may be required to report to the Department of Labor but are exempt from the workers' compensation coverage requirement and do not pay the fee. If you are such a business, fill out the workers' compensation fee column with all zeroes. This applies only if you are legally not required to be covered by workers' compensation insurance AND you have chosen not to have an insurance policy. Do not fill out a WC-1.

Department of Labor name change
The New Mexico Department of Labor will be changing its name to the Department of Workforce Solutions. This booklet continues to refer to the Department of Labor.

The Electronic Filing Option
You can now file the WC-1 and pay the personnel assessment fee online through the NM Web File site at https://efile.state.nm.us. Before you can start filing, you must create an account. Follow the instructions on the web site. To file the WC-1, you will see an online form with the same fields as in the printed WC-1 forms. Click on "payment information" for the field to enter that information. Payment must be by a debit from a checking account, with a bank routing number and an account number. Check with your own bank if you need help with those numbers. The process is simplest if you plan to file all three reports online: the ES903, the CRS state tax form and the WC-1. With the ES903, as of 2007 you cannot pay online. When you file the form, you will receive a printable voucher. Print out the voucher and mail it with your payment.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 7

The ES903 form contains the names and social security numbers of all your employees. Larger businesses will find it more efficient to create batch files for this filing. Contact the Help desk at the NM Web File site. The CRS and WC-1 are summary reports with a small number of fields, so batch files are not more efficient for these forms.

Payroll companies and accounting firms
If you file reports for multiple businesses, there is an option for you to create batch files. Contact the Help desk at the NM Web File site. Q. Why can't I use a credit card?

A. Credit card companies charge a fee. In private transactions, the fee is deducted from your payment. The state is not authorized to deduct credit card fees, and most taxpayers object to having credit card fees added to their payments. There is no fee for a bank debit.

Continue to use the WC-1 form by mail or online
Continue to file the WC-1 form as you have in the past. You can: · file by mail and pay the fee by check with your WC-1 form to the Taxation and Revenue Department; or · file and pay the fee online, using a debit from a checking account.

If you are a Department of Labor filer, report new information on the ES903 form
The ES903, the Employer's Quarterly Wage and Contribution Report, is a form filed with the New Mexico Department of Labor, used to report wages and to pay the state unemployment insurance tax. It is a detailed report on which you identify each employee by name and social security number and give information about wages paid to that employee. (ES903A is the first page of the form; ES903B is a continuation page.) The form was changed in 2006. New columns 14 and 15 now appear on the right-hand side of the form. Column 14 is to be used to report state withholding tax paid on behalf of each employee. More information on this tax is available from the Taxation and Revenue Department. Column 15 is to be used to report the workers' compensation personnel assessment fee paid for each employee. Do not send a workers' compensation fee payment with this form.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 8

In Column 15, enter either $4.30 or zero for each employee. As in the past, you should pay the fee for each employee who was employed by your business on the last working day of the calendar quarter. If the employee was no longer working for you on the last working day of the quarter, you pay nothing for that employee. Continue to file the ES903 with the Department of Labor as you have in the past. Just add the WC-1 information in Column 15 and state income tax withheld in Column 14. The information in Column 14 will replace the Annual Summary of Withholding Taxes report that you previously filed with TRD (form CRS-9 or electronic form RPD 41072). For information in depth about New Mexico state withholding tax, see publication FYI-104 published by TRD. It is available from any office of TRD or the TRD web site at www.tax.state.nm.us.

Filing the ES903 online
If you file ES903 reports electronically in batches, you will have to change your file format (unless you have already done so). Instructions for this are provided by the Department of Labor and the Taxation and Revenue Department. There is also an option for filling out an online form. Generally, the batch process is more efficient for employers reporting a large number of employees.

If you don't file with the Department of Labor
You may be a workers' compensation covered employer and NOT required to file quarterly reports with the New Mexico Department of Labor. If this applies to you, you are required to file an alternate form with the Taxation and Revenue Department. This form is called the Employer's Quarterly Wage Report. In general, an employer must file ES903 reports if the employer pays a total of $450 or more per quarter in wages. However, there are a number of exceptions. The complete list of definitions of the exceptions can be found in the New Mexico Unemployment Compensation Act, §51-1-42 NMSA. A few differences to note: · Churches, ministers and religious organizations are exempt from DOL filing but not exempt from workers' compensation. · The employer's own child or spouse is not to be included in DOL filing. A child or spouse who is an employee is covered the same as any other employee under workers' compensation.

Change in amount of personnel assessment fee in 2004
The amount of the fee changed in 2004, effective with the third quarter payment (§52-5-19(A) NMSA 1 , amended in 2004). Previously (and through the second quarter of
In this booklet are references to specific paragraphs of the workers' compensation law. These references are in a standard form. §52-5-19(A) NMSA means Chapter 52, Article 5, Paragraph 19(A) of the New Mexico Statutes Annotated (NMSA). __________________________________________________________
1

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 9

2004), the fee was $4 per employee per quarter, including a $2 payroll deduction from each employee and a $2 match from the employer. Beginning with the third quarter of 2004, the fee changed to $4.30. The additional 30 cents comes from the employer. The payroll deduction is still $2. The 30 cents is earmarked for a new program called the Uninsured Employer Fund (§52-5-19(C) NMSA). This program provides benefits for workers injured while working for illegally uninsured employers and collects the cost of these benefits, plus a penalty, from the uninsured employers. See Booklet A4, "Uninsured Employers' Fund," for a full description of the Uninsured Employer Fund.

Information for newly covered employers
If you are just getting started as an employer, this section is for you. In addition to information about the personnel assessment fee, this section contains other information about regulatory requirements that you might find helpful. See the chart titled "Basic Identification Numbers for New Mexico Businesses." You may need other regulatory information related to your business. For detailed information on these requirements, see the Business Start-Up Guide published by the New Mexico Small Business Development Centers. You can download this book at: http://www.nmsbdc.org/suguide.html. Or go in person to your nearest Small Business Development Center for assistance. These centers are located at most New Mexico community colleges. The statewide lead center is located at Santa Fe Community College. Find your nearest center online at http://www.nmsbdc.org/ or telephone 1(505) 428-1362 or 1(800) 281-7232 / 1(800) 281-SBDC. If you are in the Albuquerque area, check with the Taxation and Revenue Department for the schedule of the multi-agency seminar program that provides information on several state and federal regulatory requirements for new business.

Filing the WC-1 and Paying the Fee
Who pays the workers' compensation fee
Every employer who is covered by the New Mexico Workers' Compensation Act must pay the fee. Most employers, both businesses and nonprofit institutions, are covered by the workers' compensation law and therefore must file the WC-1 form and pay the fee. The terms in this chart are explained in more detail on the next pages.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 10

File and pay the workers' compensation fee if:
· You are an employer required to have workers' compensation coverage for New Mexico employees. This is a very large category. Most businesses with employees in New Mexico are in this category. This applies equally to for-profit businesses and non-profit organizations, including churches. You are an employer with New Mexico employees, exempt from the workers' compensation coverage requirement, but you have chosen to have workers' compensation insurance anyway. This is a very small category. It applies only to employers (except in the construction industry) with fewer than three employees who have chosen to have coverage even though not required by law. See Booklet A3.

OR

·

IF YOU HAVE WORKERS' COMPENSATION INSURANCE AND YOUR BUSINESS HAS FEWER THAN THREE COVERED EMPLOYEES:
You are required to file the report and pay for the current number of covered employees. This means the number of covered employees you had on the last working day of the quarter.

IF YOUR BUSINESS TEMPORARILY HAS NO COVERED EMPLOYEES:
File a "zero report" indicating no covered employees this quarter, and do not send any money.

Once you are registered for the fee and receiving forms in the mail, you must continue to file each quarter even if you owe no money during that quarter.

Do not file if:
· OR · Your business is legally exempt from the workers' compensation coverage requirement AND you have chosen not to have coverage. Your business employs only yourself (sole proprietorship) or executive employees (corporation or limited liability company); (see Booklet A3); you have a "minimum premium" policy with no covered employees.

If this applies to you:
· · · If you are not registered, DO NOT register. If you are registered, terminate your registration using the Business Registration Update form to the Taxation and Revenue Department. To be extra sure, attach a brief letter. If you are registered, and you plan to hire employees again soon, remain registered and file zero reports until you have employees to report.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 11

Required coverage
You must pay the fee if your business or institution is required by law to have workers' compensation insurance coverage. This applies to you whether you are insured through a commercial insurance policy or an approved self-insurance or group self-insurance program. The coverage requirement applies to all employers of three or more New Mexico employees and all construction industry employers regardless of the number of employees. Exceptions and variations are described in Booklet A3.

Coverage by choice
Some employers who are not required by law to have workers' compensation insurance coverage choose to purchase insurance and have coverage. This is called coverage by election or by choice. These employers include: · non-construction employers with only one or two employees; · employers whose only employees are domestic servants, real estate salespersons or farm and ranch laborers; who DO choose to have coverage. If you are in this category and you have chosen to have coverage, you must pay the fee. By choosing to have an insurance policy you are accepting the provisions of the workers' compensation law, which include paying the fee. The voluntary coverage option applies only to employers who are not required to be covered, as described in Booklet A3. Employers who are not required to have coverage, and who have chosen not to have coverage, do not have to pay the fee and do not have to be registered for the WC-1 tax program. These include: · non-construction employers with only one or two employees; · employers whose only employees are domestic servants, real estate salespersons or farm and ranch laborers; who CHOOSE NOT to have coverage. The workers' compensation statute does not apply to these employers, and they should not pay the fee. Some other employers, who are required to be covered by a workers' compensation insurance policy part of the year, may not owe money every quarter because their business may be seasonal in nature or they have no employees in some quarters. These employers: · should be registered for the WC-1 program; · should file the quarterly reports. When they have no employees or are inactive, they should file zero reports (that is, reports showing zero covered employees and zero tax due). The report must be filed even though no tax is due to avoid penalty.
__________________________________________________________

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 12

If you believe your business will not be covered by the workers' compensation law in the foreseeable future, either by requirement or by choice, you should not be registered for the fee. This applies to you if you intend to have no employees, are closing your business or your New Mexico business activities, or ceasing to have employees. If your business is now not covered by workers' compensation, but you expect to obtain insurance in the near future, you should be registered for the fee in time to pay it when it is due. It is your responsibility to register with the Taxation and Revenue Department for the fee.
Q. My business has two employees and is not a construction business. We choose not to have workers' compensation insurance, and we do not plan to add any more employees. Do we pay the fee? A. No. But if you have received pre-printed WC-1 forms, you must respond to the forms and advise the Taxation and Revenue Department that you should not be registered for the fee. First, send in a form showing zero tax due. Make sure you send it on time for the quarter so you don't incur a penalty. Then, separately, use the CRS Business Registration Update Form to tell the Taxation and Revenue Department to remove you from this program. If you are not receiving pre-printed forms, don't do anything. You do not need to be registered for the fee. Q. I just started in business. I am not required to be covered under the workers' compensation law, and I choose not to have insurance coverage now, but I expect that my business will grow and I will require coverage in the near future. What should I do? A. If you have received pre-printed WC-1 forms, you are registered for the fee. It will probably be easier to start filing the forms now than to un-register your business now and re-register later. Send in a zero report and keep sending reports every quarter to avoid penalty for late filing. Whenever you change status and are covered, that will be the time to start reporting your employees and paying the fee. Q. Why would someone choose to have workers' compensation coverage when not required to have it? A: The law allows certain classes of employers, mostly very small businesses, to choose whether or not to acquire workers' compensation coverage. The exempt categories include non-construction businesses with only one or two employees, domestic servants, real estate salespersons and farm and ranch laborers. But employers in these classes who choose to go without coverage do not enjoy any special protection in case of a workplace accident or injury. If you are not required to have workers' compensation coverage and you choose to go without this insurance, you are exposed to all the business risk that workers' compensation coverage is intended to prevent, and your employees are exposed to the possibility of injury without coverage. If you hire an additional employee, even temporarily, you might be exposed to a claim through the Uninsured Employers' Fund. This is why many exempt businesses choose to have coverage even though the law does not require them to. See Booklet A3 for more information.

Taking the payroll deduction
The fee is $4.30 per employee per calendar quarter, based on the number of employees who were employed by your business on the last working day of the quarter. The amount includes $2 from each employee and $2.30 from the employer.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 13

Deduct $2 from the wages of employees who were employed on the last working day of the quarter. This deduction is to be taken only once in each calendar quarter. Match each $2 employee contribution with a $2.30 contribution from the business. Take the deduction as close to the end of the quarter as you conveniently can, so that you are only taking the deduction from employees who will be employed by you on the last working day of the quarter. The employer is responsible for paying the fee. If you fail to take deductions from your employees' paychecks, you should pay the entire $4.30.

Temporary fluctuations in business activity
Pay the fee based on the number of New Mexico employees who are employed by you on the last working day of the quarter. If you have no New Mexico employees on the last working day of the quarter, send in a zero report.
Q. I have workers' compensation coverage, but I have a seasonal business and had no employees in this quarter. Must I file a report? A. As long as you are registered, you should file a report every quarter to avoid penalty. Send in a zero report for every quarter when you have no employees on the last working day of the quarter. Q. I had a high turnover in employees during this quarter. Several employees left, and several others were hired to replace them. How do I figure out which ones to pay for? A. Pay the fee based on the number of employees who were employed on the last working day of the quarter. Take the deduction only from those who are employed on that day. It's a good idea to take the $2 employee portion from the last paycheck of the quarter. Q. My business is covered by a workers' compensation policy, but at the end of the last quarter we had fewer than three employees (we are not a construction business). Should my business be exempt from the fee because I had fewer than three employees? A. No. You should pay it. You are covered by the workers' compensation law because your remaining employees are covered by workers' compensation insurance. Q. My business involves special events. I hire employees for a few days at a time. The rest of the time I just work alone planning the next event. Do I pay the fee? A. If the employees are employed by you on the last working day of the quarter, pay the fee. If not, file a zero report. You should remain registered for the fee. If you have three or more employees, you are required to have workers' compensation insurance coverage, even if you employ them just for a few days. Some businesses with your type of hiring pattern choose to hire through a temporary employment agency that provides workers' compensation coverage and also takes care of compliance with other employer requirements. If you do this, the employment agency should pay the fee and you don't have to.

Interstate employees
Sometimes a business based in one state has employees who travel to other states in the course of their work. There are many types of business travel. Individual judgment must be applied to determine whether an employee of an interstate company is covered by New Mexico law at a particular time.
Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us
__________________________________________________________

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 14

Q. My business is based in another state. We have two salespeople who live in New Mexico and work most of the time in New Mexico. They are covered by a workers' compensation insurance policy from the home office. Should we pay the fee? A. Your New Mexico employees are covered under the New Mexico workers' compensation law. Your insurance policy probably has endorsements to cover your interstate employees according to the laws of the state in which they are working. You should pay the fee. Even though you have only two employees in New Mexico, the courts have determined that you are required to have workers' compensation coverage because you have three or more employees in total. So your coverage is required, not elected. When you register with the Taxation and Revenue Department, provide the address to which you want the forms sent -- probably the office where your bookkeeping staff is located. Q. My business is based in another state. We send work crews to New Mexico when we have jobs in New Mexico and are registered with the New Mexico Department of Labor. When do we pay the fee? A. Your employees are covered by the New Mexico workers' compensation law when they are working here. Pay the fee for your employees who were working in New Mexico on the last working day of the quarter. You may have a zero report in some quarters and a high assessment in others, depending on your work schedules. Q. My employee traveled through New Mexico on the last working day of the quarter. Should I pay the fee for that employee? A. That question that requires the individual judgment of the employer. Your answer may depend on the type of business, the nature of the travel, how often your employee travels through New Mexico and whether the employee did any work in New Mexico. These circumstances are so individual that the state cannot provide a general answer that covers every case. If necessary, ask an accountant or a lawyer who specializes in employment law.

Executive employees and other special classes
An executive employee of a corporation or limited liability company may exempt himself or herself from coverage under the company's workers' compensation insurance policy. This means the executive is not covered by the policy and cannot claim benefits if injured at work. Taking this exemption is a serious business decision and should only be done if you have reviewed the consequences of having no insurance in case of an injury. The exemption is limited to officers of the corporation or members of the limited liability company who own 10 percent or more of the assets or stock. The exemption is explained in greater detail in Booklet A3. If an executive is exempted from the insurance policy, then that executive should not be counted for the fee. When you report the number of employees on the WC-1 form, simply do not count the exempted executive. There is no such thing as a separate exemption from the assessment. If the corporation or limited liability company has executive employees who are not exempt from the insurance policy, they should be reported and paid for as covered employees.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

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There is also no such thing as an executive employee exemption where there is no insurance policy. The exemption only exists in reference to an existing policy. See Booklet A3 for more information.
Q. My business is a corporation. It has two executive employees who are exempted from workers' compensation coverage and 10 other employees. Our exemption forms are on file with the Workers' Compensation Administration. What amount do I pay? A. You pay for 10 employees. Do not count the executives. Simply report 10 employees on your WC-1 form and pay $43 total. Q. I am a homeowner and employ a housekeeper. I have a workers' compensation policy for her even though under the domestic servant exemption I am not required to have coverage. Do I pay the fee for her? A. Yes. By choosing coverage, you have accepted the provisions of the workers' compensation law and should pay the fee for this employee. Q. What should I do about part-time employees? A. Count them just the same as full-time employees. The law makes no special reference or exception for part-time employees. Count the part-time employees on the basis of whether they are employed by you on the last working day of the quarter -- NOT whether they happened to come to work on that particular day. Q. Do I pay the fee for employees of a church? How about the minister? A. A church is not treated differently from any other employer under workers' compensation law. If the church has three or more employees, or if it has fewer than three employees and has elected to acquire workers' compensation coverage, then you must pay the fee. Count the minister just as you would any other employee, if he or she is an employee.

Using pre-printed WC-1 forms
You should receive WC-1 forms in the mail, pre-printed with your correct employer identification numbers, from the Taxation and Revenue Department. You will usually receive two forms in a packet. Use one and save the second one for the next filing. The Taxation and Revenue Department prefers to have you use the pre-printed forms you have received, because the identification numbers can be read electronically by the computer system, which saves time and your taxpayer dollars. If you don't get the forms on time, you can download forms from the Taxation and Revenue Department web site. Look under "Resources/Forms."

ID numbers needed to file the WC-1
There are places for three identification numbers on your forms: FEIN is your federal employer identification number, issued by the Internal Revenue Service. You must have this ID number before you send in any WC-1 form or
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Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 16

payment. If you have not yet obtained this number, do not file the WC-1. See the section "For New Businesses" for instructions on how to obtain this federal ID. CRS I.D. is the number assigned to you by the Taxation and Revenue Department, often called the New Mexico tax I.D. CRS stands for Combined Reporting System. EAN (useful but not required for filing the WC-1) is the Employer Account Number. This is the number assigned to you by the New Mexico Department of Labor, for filing quarterly Unemployment Insurance reports. It is sometimes called the Unemployment Insurance or UI number. If you are required to file quarterly reports with the Department of Labor, and you have an EAN, fill it in. If you are not required to report to the Department of Labor, or if you have applied for an EAN but have not yet received it, leave this space blank.

For employers who do not report to the Department of Labor:
Either you or your insurance agent should contact the WCA for a "dummy" Employer Account Number. This number is not a genuine EAN. It will be used only by the WCA and your insurer. Do not use this number on your WC-1 or report it to any other New Mexico state agency. If your business circumstances change so that you need to start reporting to the Department of Labor, get a real EAN from the Department of Labor and use that number in all your DOL and TRD filings.

If you go out of business
As with other business tax liabilities, you will be responsible for filing the quarterly form even if you go out of business. You must notify the Taxation and Revenue Department or you will continue to be responsible for filing forms and could be charged a penalty if you fail to file. Use the Business Registration Update form.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

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How to Acquire Employer Identification Numbers
This section is to assist new business owners and others who may need help in following the procedures to acquire the business identification numbers for the WC-1. Before you register or attempt to pay the fee, you must acquire an identification number that is given out by the United States Internal Revenue Service. This identification number is called the Federal Employer Identification Number (FEIN). See the summary chart "Basic Identification Numbers for New Mexico Businesses."

Federal employer identification number (EIN or FEIN)
The federal employer identification number (EIN or FEIN) is necessary for virtually all businesses that have employees. The EIN is issued by the Internal Revenue Service. To apply for an EIN you need form SS-4 from the Internal Revenue Service. The SS-4 is available online in the Forms and Publications section of the Internal Revenue Service website at: www.irs.gov. You can get the form or complete the application process at this web site. You can also order form SS-4 by calling the Internal Revenue Service at 1-800-829-3676 (this phone number is only to order forms). Allow 714 business days for the form to arrive in the mail. Internal Revenue Service offices are at the following locations: Albuquerque, 5338 Montgomery NE; Farmington, 800 E. 30th St., Suite B; Las Cruces, 505 South Main, #149; Roswell, Federal Bldg., 5th and Richardson. Forms can be acquired in person at these locations if the forms are in stock. You may mail, fax, phone or go online to apply for an FEIN. · To mail your SS-4 application, send to: Internal Revenue Service Attn: EIN Operations Philadelphia, PA 19255 Or, fax to: (215) 516-3990 Or, phone Tele-TIN: TOLL FREE (800) 829-4933

· ·

After you send the form back to the IRS, you should receive a mailed notice with your EIN. Allow 4 ­ 5 weeks.
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Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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2007 Edition page 18

For general IRS information, call 1-800-829-1040.

To acquire FEIN in one day
Once you have the SS-4 form filled out, if you need your EIN at once, you can call toll free (800) 829-4933 for the Tele-Tin Department of the Internal Revenue Service and receive your number over the phone. You must have the completed form in front of you when you make the phone call, so you can read the information over the phone. The person in whose name the number will be issued must be the one who makes the call or must be available to come on the line. In the case of a corporation, this must be an authorized corporate officer. (Please note: telephone numbers are subject to change; they were verified in 2006.)

CRS number
Most businesses are required to have a CRS (Combined Reporting System) number, issued by the New Mexico Taxation and Revenue Department. The CRS number is commonly called the state tax ID number. It is used to pay gross receipts tax, compensating tax and employee income tax (withholding). If you have registered your business with the Taxation and Revenue Department, this is the number you received. This number appears on pre-printed forms mailed to you by the Taxation and Revenue Department for paying these taxes. The application for a CRS number is available from any office of the Taxation and Revenue Department. If you are acquiring a business from a previous owner, or if you have other businesses with other CRS numbers, you will need those CRS numbers. New Mexico Taxation and Revenue Department offices are in Santa Fe, Albuquerque, Clovis, Farmington, Las Cruces and Roswell. Check the local telephone directory for the location and telephone number of the office nearest you. If you mail the application, it will take an estimated 10 working days for you to receive your CRS number back in the mail. If you have any questions about the completeness of your application, it is recommended that you call a Taxation and Revenue office on the phone and make sure your application is acceptable, or it will be returned to you and the assignment of your number will be delayed.

To acquire a CRS number in one day
You can acquire a CRS number while you wait at any Taxation and Revenue office. You must have a filled-out CRS application form or have the information you need to fill it out while you are there. The Taxation and Revenue Department does not accept faxed forms.
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Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 19

Employer Account/Unemployment Insurance Number
Most employers in New Mexico are required to have a UI (unemployment insurance) number, to file quarterly wage reports with the New Mexico Department of Labor (NMDOL) and to pay unemployment tax. The UI number is sometimes called an Employer Account Number or EAN. UI and EAN refer to the same number. NMDOL issues these numbers. This ID number is no longer mandatory for filing WC-1 reports for employers who do not have one. However, if you have this ID, do fill it in on your WC-1 form. It is generally recommended that if you have an ID number from one government agency that is requested on a form from any other government agency, fill it in, for your own benefit, because it will help to avoid possible confusion. Every entity doing business in New Mexico is required to file a report with NMDOL, Employment Security Division, called the ES-802. This report is used by NMDOL to determine whether the entity is covered by the requirement to file quarterly ES903 wage reports and pay state unemployment insurance taxes. If you are covered by the labor law reporting requirement, NMDOL will assign a number to you after receiving your ES-802. Note that there are both federal and state Departments of Labor. They are separate agencies. The instructions here refer to the New Mexico department. To get this ID number, write, telephone or go in person to any NMDOL office and get a form ES-802. Fill out the form and send it back to NMDOL. Normally it will take about two weeks for your form to be processed. You will receive a pre-printed packet with your number and instructions for filing quarterly wage reports and unemployment tax. You can now apply online, using an online ES-802 form, at the NMDOL web site. If you need to discuss the ES-802 with someone at NMDOL, you should see a "tax representative." Tax representatives are stationed at most, but not all, NMDOL field offices. Call ahead to your nearest NMDOL office if you are not sure. New Mexico Department of Labor offices are located in Albuquerque, Santa Fe, Alamogordo, Artesia, Carlsbad, Clovis, Deming, Española, Farmington, Gallup, Grants, Hobbs, Las Cruces, Las Vegas, Portales, Raton, Rio Rancho, Roswell, Ruidoso, Silver City, Socorro, Sunland Park, Taos and Tucumcari and Los Lunas. Check your local telephone directory. Call before you go, to determine whether there is a tax representative currently on staff. If your local office does not have a tax representative, call the Albuquerque office.
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Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 20

Federal unemployment tax status
This section is provided for additional information but has no direct connection to the WC-1 or workers' compensation. Many employers are required to pay federal unemployment tax. Generally, this tax is required if you pay more than $1,500 per quarter in total wages or if you had an employee in each of 20 calendar weeks. You may find it helpful to determine whether you are liable for federal unemployment tax as soon as possible. Unemployment compensation that you pay to the State of New Mexico may be deductible from your federal unemployment tax if the state agency has your federal EIN and the federal agency has your state EAN. Consult with an accountant or the Internal Revenue Service.

Where to Call for Help
If you don't know whether you are covered by the workers' compensation statute: First read booklet A3 of this series in printed form or online at the WCA web site www.workerscomp.state.nm.us. This booklet is available online and at all offices of the WCA. See the list of addresses and phone numbers in the back of this booklet. The booklets are also available at the offices of several other state agencies and assistance centers, and at many public libraries around the state. If the booklet does not answer your question, you may call the WCA at the state headquarters in Albuquerque or your nearest regional office. State agency employees are not permitted to give legal advice. Legal advice -interpretation of how the law applies to particular circumstances -- can only be provided by your own legal adviser. If your question requires interpretation of the law, then agency staff may be unable to help you and may suggest that you contact your own legal adviser. If you have questions about how to fill out the forms, where to send the forms, how to calculate penalty and interest, how to make up for a missed report, or any other questions involving the WC-1 reporting process: Contact the fund assessment office at the WCA state headquarters. If you are supposed to receive forms and have not received them on time: The Taxation and Revenue Department sends the forms out in time for the filing deadline. You will not necessarily receive your forms by the end of the quarter, but you should receive them in time for reporting. If you can wait for the pre-printed forms, it is preferable that you use them, to simplify processing and prevent key entry errors.
Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us
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The WC-1 form and instructions are available for download online at the New Mexico Taxation and Revenue Department website: www.tax.state.nm.us. Click through to "Forms" and scroll down. If you have not received your forms at the time you need to file: · · · go to the nearest office and pick up a blank form; download a form from the Taxation and Revenue Department web site and use it; or write a letter to the Taxation and Revenue Department requesting an extension of time. The letter must be postmarked no later than the due date.

If the employer ID's on your pre-printed form are not correct or are out of date: Use the Business Registration Update form to make corrections. These forms are available in the CRS Filers Kit provided by the Taxation and Revenue Department, at all offices of the Taxation and Revenue Department, and online at the TRD web site. If you have received a notice that you are being assessed penalty and interest, and you believe the assessment is in error: Write a letter explaining your circumstances and why you believe you do not owe penalty and interest. Your letter should be written within 30 days of the date on the notice of assessment. Enclose a copy of the letter you received. Keep a copy of all documentation so you have a complete record of your communication. Address the letter to: CRS/WC Section New Mexico Department of Taxation and Revenue Box 2527 Santa Fe, NM 87504-2527.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 22

Basic ID Numbers for New Mexico Businesses
For new businesses. This is general information to assist new businesses. The WCA does not create or administer these ID numbers. For detailed information on additional requirements, see the Business Start-Up Guide published by the New Mexico Small Business Development Centers, downloadable at: http://www.nmsbdc.org/suguide.html FEDERAL EMPLOYER IDENTIFICATION NUMBER (EIN or FEIN) FEIN # 00-0000000
If you have employees, you must register to pay federal and state employment taxes. If you have no employees, you can use your social security number wherever a FEIN is called for. Form: SS-4, Application for Employer Identification Number Internal Revenue Service Taxpayer Assistance Unit 5338 Montgomery Blvd. NE, Albuquerque, NM 87109 File with: IRS Service Center, Philadelphia, PA 19255 Internet: www.irs.gov ­ On-line registration is available through web site. Phone for EIN: 1-800-829-4933 Fax: 1-859-669-5760 Phone for personal tax questions: 1-800-829-1040 Phone for Hearing Impaired: 1-800-829-4059

NEW MEXICO TAX NUMBER (CRS) CRS # 00-000000-00 0
The CRS (combined reporting system) number is assigned to you by the New Mexico Taxation and Revenue Department. Use it to file New Mexico gross receipts tax (and employee withholding tax, if any). Register with the Taxation and Revenue Department. You will receive a CRS-1 Filer's Kit. Application form: RP-31 (+RP.31A for corporations), OR on-line form ACD-31015 New Mexico Taxation and Revenue Department P. O. Box 5374, Santa Fe, NM 87502-5374 (505) 827-0951 (Santa Fe ) (505) 841-6200 (Albuquerque) Fax: 505-841-6326 (Albuquerque) Internet: www.tax.state.nm.us

NEW MEXICO DEPARTMENT OF LABOR IDENTIFICATION NUMBER (Known as Unemployment Insurance ID number or Employer Account Number) DOL # 00-0000-0
Employers must register with the New Mexico Department of Labor and pay quarterly unemployment insurance taxes. Form: ES-802, Employers Responsibility Under the Unemployment Compensation Law of New Mexico New Mexico Department of Labor, Employment Security Division P.O. Box 2281, Albuquerque, NM 87103 (505) 841-8576 Internet: www.dol.state.nm.us/

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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Help from the Workers' Compensation Administration
(See the list of offices and telephone numbers on the back page of this booklet) WCA publications
Booklet A3, "The Workers' Compensation Coverage Guide for Employers and Insurance Agents," is more complete and detailed than this booklet for understanding the workers' compensation coverage requirement and how it applies to any specific employer. If you are reading this booklet, you should have that booklet also. Employers should also get Booklet A2, "Setting Up a Workers' Compensation Program," which provides guidance on actions employers should take when they obtain a workers' compensation insurance policy. The other booklets in this series are useful for understanding employer and worker rights and responsibilities in the workers' compensation system. All the booklets are downloadable and available in print from all offices of the WCA. Telephone to request publications by mail. For downloadable publications, see below.

Personal contact
The WCA assessment fund office can assist you or with accessing and updating information about WC-1 payments and your account. While tax accounts are maintained by the New Mexico Taxation and Revenue Department, this office has access to your WC-1 account. Call 841-6000 or 1-800-255-7965. The WCA employer compliance bureau maintains information about insurance coverage for all employers. Use the same phone numbers to call for assistance.

WCA web site

www.workerscomp.state.nm.us

Most WCA publications can be downloaded from the WCA web site. Workers' compensation insurance coverage information can be retrieved from the web site via the Proof of Coverage data base. Many businesses are listed under a name different from the one you might know; if you cannot find a name and need assistance, call the employer compliance bureau. For tax forms related to the personnel assessment fee, go to the Taxation and Revenue Department web site at www.tax.state.nm.us.

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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The Workers' Compensation Handbook for New Mexico BookletA5: Workers' Compensation Personnel Assessment Fee _______________________________________

2007 Edition page 24

This list shows new titles and numbering system that will be in effect when the 2007 revision is completed. Some booklets are eliminated and others are renumbered. There are some changes from the pre-2007 editions of the booklets.
To get the information you need: Contact any office of the Workers' Compensation Administration for printed copies OR All booklets can be downloaded from the Workers' Compensation Administration web site at www.workerscomp.state.nm.us

Workers' Compensation Handbook List of Booklets

Booklet Booklet Booklet Booklet Booklet Booklet

A1(E) A1(S) A2 A3 A4 A5

Workers' Compensation Quick Facts- English Compensación A Los Trabajadores Informes Básicos ( Spanish) Setting Up a Workers' Compensation Program The Workers' Compensation Coverage Guide for Employers and Insurance Agents Uninsured Employers' Fund Workers' Compensation Personnel Assessment Fee (WC-1)

Booklet B1 What to Do after an Accident Booklet B2 Benefits for Workers While They Cannot Work Booklet B3 Going Back to Work Booklet B4 Medical Care in Workers' Compensation (B5 and B6 will be discontinued) Booklet B7 Información del sistema compensativo para los empleados (Spanish) Booklet B8 Quick Facts for Health Care Providers Booklet C1 When you need help with a workers' compensation claim Booklet C2 What to Do In Response to "Bad Acts" (C3 through 5 will be discontinued) Booklet D1 Booklet D2 Annual Safety Inspections How to Develop a Safety Program (published by the Advisory Council on Workers' Compensation and Occupational Disease Disablement)

(On the web site, look under Employers)
E3 E4

Guide to Completing and Filing Paper Copy for Employers' First Report of Injury or Illness (Form E1.2) and Notice of Benefit Payment (Form E6.2) EDI Guide to Completing the Employers' First Report of Injury or Illness (Form E1.2) and Notice of Benefit Payment (Form E6.2) -- limited to certified electronic filers

Other publications

Health Care Provider Guide to New Mexico Workers' Compensation Guidebook for Employers in New Mexico (English and Spanish) Workbook for Injured Workers (English and Spanish) The Stay at Work/Return to Work Program Guide
Wcamjd 9/07

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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2007 Edition page 25

NEW MEXICO WORKERS' COMPENSATION ADMINISTRATION
STATE HEADQUARTERS Mailing Address: Workers' Compensation Administration PO Box 27198, Albuquerque NM 87125 Location: 2410 Centre Avenue SE (near Yale-Gibson intersection) In-state toll-free phone: 1-800-255-7965 Local phone 841-6000 REGIONAL OFFICES: Southeastern regional office at Lovington: 100 West Central, Lovington, NM 88260 Telephone: 575-396-3437 In-state toll-free phone: 1-800-934-2450 Southwestern regional office at Las Cruces: 1120 Commerce Drive, Suite B-1, Las Cruces, NM 88011 Telephone: 575-524-6246 In-state toll-free phone: 1-800-870-6826 Northwestern regional office at Farmington: 3535 East 30th Street, Farmington, NM 87401 Telephone: 505-599-9746 In-state toll-free phone: 1-800-568-7310 Northeastern regional office at Las Vegas : 2515-2 Ridge Runner Road, Las Vegas NM 87701 Moving in 2008 to: 32 New Mexico 65, Las Vegas NM 87701 Telephone: 505-454-9251 In-state toll-free phone: 1-800-281-7889 Roswell Office: Penn Plaza Bldg., 400 N. Pennsylvania Ave., Ste. 425, Roswell NM 88201 Telephone: 575-623-3781 In-state toll-free phone: 1-866-311-8587 Santa Fe Office: 810 West San Mateo, Suite A-2, Santa Fe, NM 87505 Telephone: 505-476-7381 Internet web site address: http://www.workerscomp.state.nm.us/ HELP & HOTLINE: 1-866-WORKOMP / 1-866-967-5667

mjdwca 1/08

Published by the New Mexico Workers' Compensation Administration, a state agency. Laws can change. Check for new information by calling 1-866-WORKOMP or 1-866-967-5667 or look on the Internet at www.workerscomp.state.nm.us

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