Frequently Asked Questions and Samples | Preguntas Más Frecuentes y Ejemplos
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Liability Determination

Why was this letter sent to me?

This letter was sent to you to inform you that you have been determined to be a liable employer in New Mexico.

What does this letter mean?

This letter means that because you paid wages in New Mexico, you are a liable employer. This means that you are subject to New Mexico Unemployment Compensation Law.

Below are three different examples of this letter for your reference; a Liability Determination with Domestic Wages, a Liability Determination with FUTA Liability, and a Liability Determination with Non Agricultural Wages.

What do I do next?

You should start reporting quarterly wages to avoid penalties and interest. If you wish to request a review or redetermination, you must file a request within fifteen (15) days from the date of this letter.

Where am I in the claims or tax process?

You should report quarterly wages and pay all contributions or payments in lieu of contributions for which you are liable.

Who should I contact if I have any questions?

You can access your employer account online as well as other claims and tax information at

You can also contact a Customer Service Agent in the Unemployment Insurance Operations Center at 1-877-664-6984, Monday through Friday from 8:00 a.m. to 4:30 p.m.

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