New Mexico § 51-1-4 - Monetary computation of benefits; payment generally
Full text of New Mexico New Mexico Statutes Annotated § 51-1-4 — Monetary computation of benefits; payment generally, with citation guidance and answers to common questions.
§ 51-1-4. Monetary computation of benefits; payment generally
A. All benefits provided herein are payable from the unemployment compensation fund. All benefits shall be paid in accordance with rules prescribed by the secretary
through employment offices or other agencies as the secretary approves by general
rule. B. Weekly benefits shall be as follows: (1) an individual's “ weekly benefit amount ” is an amount equal to fifty-three and one-half percent of the average weekly wage
for insured work paid to the individual in that quarter of the individual's base period
in which total wages were highest. No benefit as so computed may be less than ten percent or more than fifty-three
and one-half percent of the state's average weekly wage for all insured work. The state's average weekly wage shall be computed from all wages reported to the
department from employing units in accordance with rules of the secretary for the
period ending June 30 of each calendar year divided by the total number of covered
employees divided by fifty-two, effective for the benefit years commencing on or after
the first Sunday of the following calendar year. An individual is not eligible to receive benefits unless the individual has wages
in at least two quarters of that individual's base period. For the purposes of this subsection, “ total wages ” means all remuneration for insured work, including commissions and bonuses and the
cash value of all remuneration in a medium other than cash; (2) an eligible individual who is unemployed in any week during which the individual
is in a continued claims status shall be paid, with respect to the week, a benefit
in an amount equal to the individual's weekly benefit amount, less that part of the
wages, if any, or earnings from self-employment, payable to the individual with respect
to such week that is in excess of one-fifth of the individual's weekly benefit amount. For purposes of this subsection only, “ wages ” includes all remuneration for services actually performed in a week for which benefits
are claimed, vacation pay for a period for which the individual has a definite return-to-work
date, wages in lieu of notice and back pay for loss of employment but does not include
payments through a court for time spent in jury service; (3) notwithstanding any other provision of this section, an eligible individual who,
pursuant to a plan financed in whole or in part by a base-period employer of the individual,
is receiving a governmental or other pension, retirement pay, annuity or any other
similar periodic payment that is based on the previous work of the individual and
who is unemployed with respect to any week ending subsequent to April 9, 1981 shall
be paid with respect to the week, in accordance with rules prescribed by the secretary,
compensation equal to the individual's weekly benefit amount reduced, but not below
zero, by the prorated amount of the pension, retirement pay, annuity or other similar
periodic payment that exceeds the percentage contributed to the plan by the eligible
individual. The maximum benefit amount payable to the eligible individual shall be an amount
not more than twenty-six times the individual's reduced weekly benefit amount. If payments referred to in this section are being received by an individual under
the federal Social Security Act 1 , the division shall take into account the individual's contribution and make no reduction
in the weekly benefit amount; (4) in the case of a lump-sum payment of a pension, retirement or retired pay, annuity
or other similar payment by a base-period employer that is based on the previous work
of the individual, the payment shall be allocated, in accordance with rules prescribed
by the secretary, and shall reduce the amount of unemployment compensation paid, but
not below zero, in accordance with Paragraph (3) of this subsection; and (5) the retroactive payment of a pension, retirement or retired pay, annuity or any
other similar periodic payment as provided in Paragraphs (3) and (4) of this subsection
attributable to weeks during which an individual has claimed or has been paid unemployment
compensation shall be allocated to those weeks and shall reduce the amount of unemployment
compensation for those weeks, but not below zero, by an amount equal to the prorated
amount of the pension. Any overpayment of unemployment compensation benefits resulting from the application
of the provisions of this paragraph shall be recovered from the claimant in accordance
with the provisions of Section 51-1-38 NMSA 1978 . C. An individual otherwise eligible for benefits shall be paid for each week of unemployment,
in addition to the amount payable under Subsection B of this section, the sum of twenty-five
dollars ($25.00) for each unemancipated child under the age of eighteen, up to a maximum
of two and subject to the maximum stated in Subsection D of this section, of the individual
who is in fact dependent upon and wholly or mainly supported by the individual, including: (1) a child in the individual's custody pending the adjudication of a petition filed
by the individual for the adoption of the child in a court of competent jurisdiction;
or (2) a child for whom the individual, under a decree or order from a court of competent
jurisdiction, is required to contribute to the child's support and for whom no other
person is receiving allowances under the Unemployment Compensation Law if the child
is domiciled within the United States or its territories or possessions, the payment
to be withheld and paid pursuant to Section 51-1-37.1 NMSA 1978 . D. Dependency benefits shall not exceed fifty percent of the individual's weekly benefit
rate. The amount of dependency benefits determined as of the beginning of an individual's
benefit year shall not be reduced for the duration of the benefit year, but this provision
does not prevent the transfer of dependents' benefits from one spouse to another in
accordance with this subsection. If both the husband and wife receive benefits with respect to a week of unemployment,
only one of them is entitled to a dependency allowance with respect to a child. The division shall prescribe standards as to who may receive a dependency allowance
when both the husband and wife are eligible to receive unemployment compensation benefits. Dependency benefits shall not be paid unless the individual submits documentation
satisfactory to the division establishing the existence of the claimed dependent. If the provisions of this subsection are satisfied, an otherwise eligible individual
who has been appointed guardian of a dependent child by a court of competent jurisdiction
shall be paid dependency benefits. E. An otherwise eligible individual is entitled during any benefit year to a total
amount of benefits equal to whichever is the lesser of twenty-six times the individual's
weekly benefit amount, plus any dependency benefit amount pursuant to Subsections
C and D of this section, or sixty percent of the individual's wages for insured work
paid during the individual's base period. F. A benefit as determined in Subsection B or C of this section, if not a multiple
of one dollar ($1.00), shall be rounded to the next lower multiple of one dollar ($1.00). G. The secretary may prescribe rules to provide for the payment of benefits that are
due and payable to the legal representative, dependents, relatives or next of kin
of claimants since deceased. These rules need not conform with the laws governing successions, and the payment
shall be deemed a valid payment to the same extent as if made under a formal administration
of the succession of the claimant. H. The division, on its own initiative, may reconsider a monetary determination whenever
it is determined that an error in computation or identity has occurred or that wages
of the claimant pertinent to such determination but not considered have been newly
discovered or that the benefits have been allowed or denied on the basis of misrepresentation
of fact, but no redetermination shall be made after one year from the date of the
original monetary determination. Notice of a redetermination shall be given to all interested parties and shall be
subject to an appeal in the same manner as the original determination. In the event that an appeal involving an original monetary determination is pending
at the time a redetermination is issued, the appeal, unless withdrawn, shall be treated
as an appeal from redetermination. 1
42 U.S.C.A. § 301 et seq.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 51-1-4
What does New Mexico Statutes Annotated § 51-1-4 cover?
Section 51-1-4 ("Monetary computation of benefits; payment generally") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 51-1-4?
A common citation format is "New Mexico Statutes Annotated § 51-1-4" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 51-1-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.