All employers with three or more employees are required to carry Workers' Compensation Insurance (or provide self-insurance through a certified New Mexico program). New Mexico classifies an employee as any person who does the work of the business entity. This includes the owner of the business, if the owner works in the business, part-time employees, exempted officers, and family-member employees. Nonprofit, charitable, and religious organizations are not exempt from carrying Workers' Compensation.
Still wondering how New Mexico's Workers' Comp laws affect your business? Visit the state's Workers' Compensation Administration for more details.