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


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. 


A portion of the fee is deducted from the employee’s payroll, and the employer pays the remaining portion.  The fees are reported by filing a Form WC-1 via the New Mexico Taxation and Revenue website. Select the EMPLOYER GUIDEBOOK link and WORKERS’ COMPENSATION link for additional information and required forms and instructions.


Select the TAP LOGIN link to pay the workers' compensation fees. You will need to create a user name and password when you first access the system.