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Lodger’s Tax
A five percent state occupancy tax is levied on all lodging facilities. Bona fide production companies staying longer than 30 consecutive days at the same hotel/motel will be exempt from the state tax.
Labor Laws
New Mexico law respects a valid written agreement requiring membership in a labor organization as a condition of employment. Generally in the United States “union shop” provisions requiring membership in a union after 30 days employment are common. These provisions are authorized under the National Labor Relations Act so long as a company operates in a state that does not have a right-to-work law. New Mexico does not have a right-to-work law. Cooperative relationships between labor and management have preserved New Mexico’s reputation as a labor-peace state.
New Mexico Child Labor Guidlines
School-age children in New Mexico may be employed by production companies under special guidelines. Employment of a child under the age of 16 requires the child to obtain a work permit certificate either from designated school officials or from the Department of Labor when school is not in session. It is the responsibility of the production company to keep the work permit certificates on file and to keep a list posted of all children working there. For more information, contact the New Mexico Department of Labor, (575) 827-6830 or (575) 841-8983. www.dol.state.nm.us
Employers must also comply with Federal Child Labor Laws. They stipulate that on school days, a child less than 14 years of age may not work more than three hours per day or more than 18 hours per week, and may not work before 7:00 a.m. or after 7:00 p.m. (9:00 p.m., June 1 - Labor Day). On non-school days, a child may not work more than eight hours per day or more than 40 hours per week.
Income Tax Withholding
Every resident and nonresident employer doing business for more than 15 days in New Mexico is required to withhold New Mexico income tax from wages paid to an employee for services rendered in the state. This tax is withheld as the wages are paid. For more information, contact the New Mexico Taxation & Revenue Department, (575) 827-0700. www.state.nm.us/tax
Unemployment Insurance
Employers under the Federal Unemployment Tax Act are also liable for New Mexico Unemployment Tax when hiring New Mexico employees. Out-of-state employers bringing workers to New Mexico for a temporary job are subject to the reporting requirements of their base state. For more information contact the New Mexico Department of Labor, Unemployment Insurance Bureau, (575) 841-8429. www.dol.state.nm.us
Worker’s Compensation Insurance
Worker’s Compensation Insurance is required in New Mexico. All employers, with limited exceptions, are required to cover all of their employees, including full-time, part-time, seasonal or occasional employees. For more information contact the Worker’s Compensation Administration, (575) 841-6000. www.state.nm.us/wca
Insurance Requirements
The standard insurance requirement for shooting in New Mexico is a one million dollar comprehensive general liability insurance policy. It is required by all public permitting agencies. It must be issued in the form of an original certificate, covering the entire period of the shoot, naming the permit issuing agency and its employees as additional insured. Additional coverage may be required for hazardous work such as highway stunts.
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