Unemployment Insurance is a federal program that is administered by state agencies. The UI program is designed to provide unemployment benefits to eligible workers who become unemployed through no fault of their own and meet state eligibility requirements.

The funds to pay unemployment benefits are provided by UI contributions (taxes) paid by employers who meet the state’s liability requirements.

Any organization or individual that employs and pays wages for services performed in New Mexico and meets the state’s liability requirements must register for an employer’s account number, per section 51-1-42.

• Household and domestic employment: Pay $1000.00 or more in a calendar quarter.
• Agricultural employment: Pay $20,000.00 or more in a calendar quarter or if you employed ten or more persons (part time workers included) at any time in each of 20 weeks within a calendar year.
• Non-agricultural employment (regular): Pay $450.00 or more in a calendar quarter or if you employed one or more persons (part time workers included) at any time in each of 20 weeks within a calendar year.

The DWS web address www.dws.state.nm.us/dws-uitax.html will take you to the Self-Service application. After clicking on Employer Registration, you will be guided with a step-by-step process for completion of the on-line registration.

After the successful completion and submission of the new employer registration process or the self-service activation, you will receive the necessary information to logon to your personal self-service account. The self-service account will allow you to view and update information online in mostly real time. The first phase of features will be deployed in February 2011 (employer registration, TPA management, and basic account maintenance); the second phase will be deployed in March of 2012 (wage filing, electronic payments, integrated benefits information and employer charging). The online self-service account will allow employers better access to their information without the need for agency intervention, delays or phone calls.

If you did not receive your activation letter with your temporary password, contact us at uitax.support@state.nm.us or dws.statusunit@state.nm.us . You will need to provide your existing six (6) digit Employers Account Number, FEIN number, name and phone number.

For Phase 1, the following functionality will be available:

• New employer registration
• Existing account self-service account activation
• View employer account profile information and history
• Update and maintain addresses, owner-officer, phone number(s), and email contact information
• Assign and maintain Third Party Administrator (agent) roles and access.
• Third Party Administrator (TPA) registration

The on-line employer’s self-service system allows an employer with multiple worksites to set up, file and track wage detail data for each site separately. These can be based on physical location, financial centers and /or labor divisions. The Reporting Unit Number is a system identifier given to each specified site within the employer’s account. Employment and Wage Detail reporting by unit will be made available in March 2012.

A list of all active reporting units can be accessed via the Maintain Reporting Units link on the left-handed navigation menu within Employer Maintenance. Although reporting units can never be completely removed from an account, providing the reason for inactivation and the date of last covered wages for that unit can inactivate them.

Yes. The new self-service system uses industry standard security management techniques. As an employer or agent, you can set up user-specific security profiles to allow broader or narrow account access.

Yes! An employer may restrict user access to a specific reporting unit(s) by assigning a user to the Employment and Wage Detail Update and Submit role and then assigning them to the appropriate reporting unit.

Yes! Agents must register online and obtain a TPA ID number. Employers must link an agent to their account and assign the agent’s level of access on the account. A demonstration video on TPA registration is located at http://www.dws.state.nm.us/dws-uitax.html The video provides step-by-step instructions for the TPA registration process. The site also contains a demonstration video outlining the step-by-step process for an employer to assign and maintain TPA access to their account.

This defines the method that this Agency uses to communicate with an employer. Employers that choose US Mail will receive written correspondence. Employers that choose Email will receive electronic correspondence. Some key Agency communications will always be sent using written correspondence. NOTE: The email communication method will not be effective until March of 2012. If you choose Email, you will continue to receive written correspondence until March of 2012 when the Email method is enabled.

These will be included in the second phase of the project and deployed in the spring of 2012. If you currently file using the Tax and Revenue website, continue this process; communication on the new changes and file formats will be available online and sent to you via US Mail.

New employers registering in the new UI Tax System will submit wage reports through NMWebFile at https://efile.state.nm.us/uls2/Logon.aspx using the current NMWebFile DWS wage file formats until March of 2012. New employers will drop the two leading zero’s in the prefix of the UI Tax system generated employer number and add a 1 as a seventh digit to the suffix. An example of this would be your new employer number is 00123456. You will drop the leading zeros and add a one to the end. The resulting EAN will become 1234561. All employers new and existing will be required to use the new file formats for Q1 2012 wage reporting.

Files can be compressed using WinZip and sent via FTP.

FTP transmissions are secure therefore encryption is not supported.

There are no file size limitations. This is subject to change.

There is no file size limation for FTP transmisions.

Filing for any given quarter will be allowed on or after the first day of the quarter. For example the January, February, March quarter maybe filed anytime following January 1st. Late submissions may be filed at any time. Penalties may be assessed for late filings.

Yes, multiple files can be submitted on the same date.

Text should be formatted in ASCII. Please refer to the DWS website for file specifications.

FTP system does not require a standard naming convention, however DWS requires a review and agreement of requested standard naming conventions for agent authorized to use FTP.

Yes, a supplemental file may be submitted. The files will be merged and duplicate records (same SSN/EAN/Year and quarter) will be overwritten by the most recent file, non duplicate records will be added to the existing wage records.

Reimbursable employer wage reports will be filed in the same manner as taxpaying reports. No taxes due will be calculated for reimbursable employers but all other penalties will apply.

There is currently no process for filing a no wage report via file upload. No wage reports would be filed online through the self service portal.

Yes, the confirmation file will be a comma delimited text file

The file naming convention for the Wage File Confirmation file is: WD_Confirmation.MMDDYYYY where the date is the creation date, which should equal the submission date.

File will be placed in the DWS Agents FTP folder. The file must be retrieved from there.

Online submissions will receive There is no FTP real time. All FPT files will be processed in batch for next business day availability. Files smaller than 40MB or 50 wage and employment records by SSN will be allowed to be submitted and processed in real time.

Yes, this record contains the confirmation number for the filing.

If more than 25% of the individual wage records in a file have a fatal error, the file will be rejected in its entirety; otherwise the file will be processed and records with fatal errors will be rejected.

There is no limitation to the number of times a file maybe resubmitted. However, any individual wage records not successfully filed by the due date are subject to penalties.

From the TPA portal the TPA can access submission history, by Employer Account number. TPAs can search submission records by confirmation number, or by submission date. DWS recommends that employers and TPAs keep an archiving of their confirmation files.

Yes passwords expire, when the user logs in with an expired password they are directed to create a new password. There is also a session time out, a warning is displayed before the timeout occurs.

Yes, all filings within the statute will be accepted. All previously submitted wage records for the statutory period will be converted into the new system. This will allow employers and TPAs to submit adjustments for prior quarters and submissions.

No, the rate file will not include credits. It only includes the employer's rate. The system also contains an amount due file download process. This process will allow a TPA to download amount due including credits for their clients.

Yes, having an MOU is required for those that are authorized. DWS is currently working on finalizing the MOU language and the eligibility requirements.

Yes, having an MOU is required for those that are authorized. DWS is currently working on finalizing the MOU language and the eligibility requirements.

File formats that will be used by all TPAs and employers will be published on the DWS website. File formats for ACH Credit and Passive Role Assignment will be provided directly to those TPAs DWS determines are eligible to participate.

File formats that will be used by all TPAs and employers will be published on the DWS website. File formats for ACH Credit and Passive Role Assignment will be provided directly to those TPAs DWS determines are eligible to participate.

All of the employer IDs and their employee records contained in a wage report file upload.

Only those conditions specified in the file specification document as fatal errors will create a fatal error. Note that if the SSN is missing the row may be accepted but the employer will be assessed an incomplete report penalty per DWS policy.

Payments must be received prior to the due date to avoid interest charges. The payment due date is independent of the wage report filing.

Credits will no longer be automatically refunded. Credits will be subtracted from future amounts owed or an Employer may request a refund. The credit will remain on the account indefinitely until it is used on future amounts owing or a refund has been requested and generated.

Yes, TPAs can indicate payment allocation via the online payment file upload. For those TPAs that are authorized to use ACH Credit the ACH file will contain payment allocation information

File specifications will be posted February 2012.

Use of the FPT process will be limited by DWS. A TPA who wishes to use the FTP process needs to contact DWS to obtain approval. DWS will notify the requester, if FTP process is authorized. Requests should be sent to uitaxsupport@state.nm.us.

They will be separate submissions.

Yes, contact Julie Lopez-Casaus at Julie.Lopez-Casaus@state.nm.us for questions and additional information.

No and no.

Bulk files can be uploaded to uFacts. Agents that are authorized for FTP acess can request server to server transmission.

Yes the SSN edits recognize all valid SSNs as determined by the SSA

A TPA must be granted rights by an employer to submit wage reports for that client. Passive role assignment is used to ease the burden of employers being required to set up filing and payment roles. However, an employer can at any time end an agent role by simply end dating the TPAs role via the employer self service portal. They can also add a new TPA via the portal at any time. An agents rights are dependant on the rights given the TPA by the client. Only one TPA will have rights to file for any quarter at one time.

No because there is no difference in the way they have access to the client account once the authority is granted, either active or passive will have the same wage detail and payment rights.

The passive role assignment gives agents the Wage Detail Update and Submit role and the Payments update and Submit role for wage reporting. We do not have the same process for the benefits roles.

Yes

No – Authorized agents with an MOU in place will be allowed to use ACH Credit. DWS is still evaluating authorization and MOU criteria.

Regulation changes in 2012 will mandate the following self-service functionality:

• Employers with fifteen (15) or more employees will be required to file the ES-903 electronically.

Individual employee information currently reported in the wage file for workers compensation will continue to be reported in the new wage file format.    Any other WC-1 workers’ comp filing requirements will have to be addressed by that agency. 

Amendend wage reports can be submitted online. They will also be accepted via paper, however, the current adjustment form (ES903c) will be revised?

General UI (FAQs)

Please click any question below.

Unemployment Insurance is a federal program that is administered by state agencies. The UI program is designed to provide unemployment benefits to eligible workers who become unemployed through no fault of their own and meet state eligibility requirements.

The funds to pay unemployment benefits are provided by UI contributions (taxes) paid by employers who meet the state’s liability requirements. The law prohibits an employer from deducting money from employee’s wages.

A new employer starts out with a rate of 2.0 percent and remains at that rate for a minimum of four years. After four years, each employer is given an experience rating which can cause a rate to increase or decrease.

The late report penalty is $50, and the late payment penalty is $25, or 5% of the tax due, whichever is greater. Interest accumulates at the rate of 1% per month following the due date.

The taxable wage base for wages paid during the calendar year calendar year 2012 is $22,400.00; For the calendar year 2011 $21,900.00.

The New Mexico Department of Workforce Solutions (NMDWS), Taxation and Revenue Department (TRD), and Workers Compensation Administration (WCA).

Two fields have been added to the DOL ES903 Schedule B form to meet reporting requirements. DWS is only capturing the data for Taxation and Revenue. Payments are made directly to TRD.

If you have 250 or more employees it is mandatory to file electronically. If you do not file electronically you will be assessed a penalty.

Login at https://efile.state.nm.us/uls2/PublicMenu.aspx To create an account and obtain User Id and password. Once the taxpayer receives a password via e-mail they can start filing online wage reports.

Once you have established an account, you can find the three formats located at the website https://efile.state.nm.us/uls2/PublicMenu.aspx

Yes! However, for multiple employers in one (1) submission file, the XML format must be used.

You can email your questions to uitax.support@state.nm.us. Inquires will be sent to the appropriate person for resolution.

Electronic payments are available for Taxation and Revenue and Worker’s Compensation Administration. Electronic payment to NMDWS is not available at this time. If you file online, payment must be remitted directly to the NMDWS by attaching a check to an online printed payment confirmation voucher.

The schedule B of the ES903 has been revised to enable employers to report the individual’s total gross wages, excess wages, state withholding, and worker’s compensation fee for each individual quarterly. The schedule B of the ES903 is attached to the Employer’s Account Number (EAN) not the CRS number.

Because you are not a registered employer, you are not required to submit an ES903 form. However, you must continue submitting your CRS-1 and Worker’s Compensation fee, if applicable, to the Taxation and Revenue Department on their on-line reporting form.

No. You will need to submit a CRS-1 and/or WC-1 forms and payments directly to the Taxation and Revenue Department. Do not send Taxation and Revenue payments and Worker’s Compensation Fees to NMDWS.

Yes, certain errors will be identified when a batch file is submitted. Taxpayers will receive real time validation of batch reports submitted. If you are filing online the information entered will be validated prior to submission.

Please call the New Mexico Department of Workforce Solutions UI Tax Customer Service Line (505) 841-8576.

No, all adjustments must be mailed to the Department of Workforce Solutions, PO Box 2281, Albuquerque, NM 87103. You can find the proper form at www.dws.state.nm.us click on unemployment insurance tax, click on forms and download the ES903C.

Only one submission per quarter of schedule A and/or schedule B will be accepted for each account.