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Every employer who elects or is required to be covered by the Workers' Compensation Act, and every employee covered by the Workers’ Compensation Act, is assessed a fee for funding the administration of the Workers’ Compensation Administration (Section 52-5-19 NMSA 1978).

The fee is not the same as the workers’ compensation insurance premium. Paying the fee does not mean that the employer has workers’ compensation insurance coverage. The employer must obtain a workers' compensation insurance policy. 

The fee for the employer is $2.30 times the number of covered employees working on the last day of the quarter. The fee for covered employees working on the last day of the quarter is $2.00. Payment is due by the last day of the month following the end of the quarter. Employers must report and pay both fees using the form WC-1, Workers' Compensation FeeInstructions for WC-1 are available online. Employers must register with the Taxation and Revenue Department in order to file the WC-1. 

The revenue from these fees goes to the state treasurer to be deposited in the Workers’ Compensation Administration Fund, of which $.30 per employee of the fee assessed against the employer reaches the Uninsured Employers’ Fund. 
 

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Workers’ Compensation Administration,
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