Unemployment Insurance Tax Information

Employers are able to electronically file appeals of their Unemployment Insurance tax rates and other similar tax notices through the Unemployment Insurance Tax & Claims System. This self-service functionality allows employers to quickly and easily file appeals of tax determinations and upload documentation in support of their appeal.

Benefit charges play a large role in employers’ contribution rates. Employers can often avoid an improper payment of benefits by simply responding to the initial claim in a timely and thorough fashion. When a claimant files for benefits, the claimant is required to answer detailed questions regarding his or her employment and the manner of separation from employment. An employer potentially subject to benefit charges will receive a notice from the New Mexico Department of Workforce Solutions (NMDWS) advising that a claim has been filed and requesting information regarding the claimant’s work and separation from employment. Employers have 10 days to respond to that notice. Failure to respond to the notice can lead to improper payment of benefits which will be charged to the employer. Furthermore, if an employer appeals a decision to payment of benefits, an employer who failed to respond within the 10-day deadline may still be liable for some benefit charges, even if the employer prevails in showing that the claimant was not eligible for benefits.

Federal law requires NMDWS to charge employers for Unemployment Insurance benefit payments improperly paid to unemployed individuals when the employer has established a pattern of failing to timely and adequately respond to requests from NMDWS for separation information during a calendar year. The law applies to employers determined by NMDWS to have established a pattern of at least five (5) occurrences of failing to timely and adequately respond to requests for separation information, without good cause, during a calendar year (NMAC 11.3.300.308(C)).

• The taxable wage base for wages paid during calendar year 2022 was $28,700.00
• The taxable wage base for wages paid during calendar year 2021 was $27,000.00
• The taxable wage base for wages paid during calendar year 2020 was $25,800.00.
• The taxable wage base for wages paid during calendar year 2019 was $24,800.00.
• The taxable wage base for wages paid during calendar year 2018 was $24,200.00.
• The taxable wage base for wages paid during calendar year 2017 was $24,300.00.
• The taxable wage base for wages paid during calendar year 2016 was $24,100.00.
• The taxable wage base for wages paid during calendar year 2015 was $23,400.00
• The taxable wage base for wages paid during calendar year 2014 was $23,400.00
• The taxable wage base for wages paid during calendar year 2013 was $22,900.00
• The taxable wage base for wages paid during calendar year 2012 was $22,400.00.
• The taxable wage base for wages paid during calendar year 2011 was $21,900.00.
• The taxable wage base for wages paid during calendar year 2010 was $20,800.00.
• The taxable wage base for wages paid during calendar year 2009 was $20,900.00.
• The taxable wage base for wages paid during calendar year 2008 was $19,900.00.
• The taxable wage base for wages paid during calendar year 2007 was $18,600.00.
• The taxable wage base for wages paid during calendar year 2006 was $17,900.00.
• The taxable wage base for wages paid during calendar year 2005 was $17,200.00.

• The reserve factor for calendar year 2022 was 2.64370
• The reserve factor for calendar year 2021 was 1.6528
• The reserve factor for calendar year 2020 was 1.6528.
• The reserve factor for calendar year 2019 was 1.5955.
• The reserve factor for calendar year 2018 was 1.6939.
• The reserve factor for calendar year 2017 was 2.5264.
• The reserve factor for calendar year 2016 was 4.

• Info about 2019 Employer Tax Rates
• Info about 2018 Employer Tax Rates
• Info about 2017 Employer Tax Rates
• 2016 Legislative Changes
• Info about 2016 Employer Tax Rates<
• Rate Schedule - 2014