New Mexico Administrative Code
Title 11 - LABOR AND WORKERS' COMPENSATION
Chapter 3 - EMPLOYMENT SECURITY
Part 400 - TAX ADMINISTRATION
Section 11.3.400.420 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS
Universal Citation: 11 NM Admin Code 11.3.400.420
Current through Register Vol. 35, No. 6, March 26, 2024
A. This rule shall govern the department in its administrative cooperation with other states subscribing to the interstate reciprocal coverage arrangement, hereinafter referred to as "the arrangement".
B. Submission and approval of coverage elections under the arrangement.
(1) Any employing unit may file an election,
on a form provided by the division, to cover under the law of a single
participating jurisdiction all of the services performed for the employer by
any individual who customarily works for the employer in more than one
participating jurisdiction.
(2)
Such an election may be filed, with respect to an individual, with any
participating jurisdiction in which:
(a) any
part of the individual's services is performed;
(b) the individual resides; or
(c) the employing unit maintains a place of
business to which the individual's services bear a reasonable
relation.
(3) The agency
of the elected jurisdiction shall initially approve or disapprove the
election.
(4) If such agency
approves the election, it shall forward a copy thereof to the agency of each
other participating jurisdiction specified thereon, under whose unemployment
compensation law the individual or individuals in question might, in the
absence of such election, be covered. Each such interested agency shall approve
or disapprove the election, as promptly as practicable; and shall notify the
agency of the elected jurisdiction accordingly.
(5) In case its law so requires, any such
interested agency may, before taking such action, require from the electing
employing unit satisfactory evidence that the affected employees have been
notified of, and have acquiesced in, the election.
(6) If the agency of the elected
jurisdiction, or the agency of any interested jurisdiction, disapproves the
election, the disapproving agency shall notify the elected jurisdiction and the
electing employing unit of its action and of its reason therefore.
(7) Such an election shall take effect as to
the elected jurisdiction only if approved by its agency and by one or more
interested agencies.
(8) An
election thus approved shall take effect, as to any interested agency, only if
it is approved by such agency.
(9)
In case any such election is approved only in part, or is disapproved by some
of such agencies, the electing employing unit may withdraw its election within
10 days after being notified of such action.
C. Effective period of elections.
(1) Commencement.
(a) An election duly approved under this rule
shall become effective at the beginning of the calendar quarter in which the
election was submitted, unless the election, as approved, specified the
beginning of a different calendar quarter.
(b) If the electing unit requests an earlier
effective date than the beginning of the calendar quarter in which the election
is submitted, such earlier date may be approved solely as to those interested
jurisdictions in which the employer had no liability to pay contributions for
the earlier period in question.
(2) Termination.
(a) The application of an election to any
individual under this rule shall terminate, if the agency of the elected
jurisdiction finds that the nature of the services customarily performed by the
individual for the electing unit has changed, so that they are no longer
customarily performed in more than one participating jurisdiction. Such
termination shall be effective as of the close of the calendar quarter in which
notice of such finding is sent to all parties affected.
(b) Except as provided in Subparagraph (a) of
Paragraph (2) of Subsection D of 11.3.400.420 NMAC, each approved election
shall remain in effect through the close of the calendar year in which it is
submitted, and thereafter until the close of the calendar quarter in which the
electing unit gives written notice of its termination to all affected
agencies.
(c) Whenever an election
hereunder ceases to apply to any individual, under Subparagraph (a) of
Paragraph (2) of Subsection D of 11.3.400.420 NMAC, the electing unit shall
notify the affected individual accordingly.
D. Reports and notices by the electing unit.
(1) The electing unit shall promptly notify
each individual affected by its approved election, on a form approved by the
elected jurisdiction, and shall furnish the elected agency a copy of such
notice.
(2) Whenever an individual
covered by an election hereunder is separated from the individual's employment,
the electing unit shall again notify the individual, forthwith, as to the
jurisdiction under whose unemployment compensation law the individual's
services have been covered. If at the time of termination the individual is not
located in the elected jurisdiction, the electing unit shall notify the
individual as to the procedure for filing interstate benefit claims.
(3) The electing unit shall immediately
report to the elected jurisdiction any change which occurs in the conditions of
employment pertinent to its election, such as cases where an individual's
services for the employer cease to be customarily performed in more than one
participating jurisdiction or where a change in the work assigned to an
individual requires the individual to perform services in a new participating
jurisdiction.
E. Approval of reciprocal coverage elections. The authority to approve or disapprove reciprocal coverage elections in accordance with this rule shall be exercised by the secretary or the secretary's designee.
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