New Mexico Administrative Code
Title 11 - LABOR AND WORKERS' COMPENSATION
Chapter 1 - LABOR GENERAL PROVISIONS
Part 4 - WAGE AND HOUR AND EMPLOYMENT OF CHILDREN
Section 11.1.4.115 - EMPLOYER RECORDS

It is the employer's burden to maintain true and accurate time and pay records for all employees. Therefore, upon a finding by the LRD of an employment relationship, if the employer has not maintained and produced to the LRD the wage and hour records required by law, or if the LRD determines that employer records are inaccurate or incomplete, the LRD will calculate the wages due to the wage claimant based on employee records or the employee's credible recollection of the hours worked and wages paid or unpaid.