Coverage: Any business that has at least one employee in each of 20 different weeks in either the current or preceding calendar year or that pays wages of at least $450 in a calendar quarter.
Rates: 0.05% — 5.4%; 2.7% (no experience)
Taxable Wage Limit: $15,200 for 2001; $15,900 for 2002
Employee Withholding: None
Employment Security Division
401 Broadway NE
P.O. Box 1928
Albuquerque, New Mexico 87102