Brightmine HR & Compliance Center Employment Law Guide 7477

Summary

• Author(s): Brightmine Editorial Team

  This section should be reviewed in conjunction with our in-depth federal coverage of this topic.

  In New Mexico, a worker is presumed to be an employee if all of the above conditions are present, but a worker still may be an employee if one or more conditions are absent. Clearly, each relationship will be examined on a case-by-case basis.

  The Taxation and Revenue Department considers a worker to probably be an independent contractor if, among other criteria:

  • •The worker decides his or her own hours and schedule;
  • •The worker is responsible for his or her own costs connected to the service (for example, the worker's own vehicle, supplies, equipment, home office, etc.);
  • •The business or organization gives the worker a federal Form 1099 rather than a W-2; and
  • •The worker has full control over the means of accomplishing the result agreed upon by him or her and the business or organization that is paying the worker.
  Statutory Definitions

  Definitions of the terms ...