Current through Register Vol. 35, No. 24, December 23, 2024
Section 2.82.2.11 - EMPLOYEES EXCLUDED FROM COVERAGEA. Any person enrolled as a student in any of the local administrative units outlined in Subsection A of 2.82.2.8 NMAC, and who is also employed by the local administrative unit in which he is enrolled, shall be considered a student and not eligible for either "regular" or "provisional" membership under the Educational Retirement Act, except that members of the faculty or full-time staff, who may be incidentally enrolled in classes, shall not be affected by this rule. Under no circumstances shall graduate assistants, teaching fellows, or students in positions of similar nature, be considered eligible for coverage under the Educational Retirement Act. This includes any and all participation in the teacher enhancement program or participation in similar graduate programs.B. Any person whose full time equivalency ("FTE") is .25 or less, and who is not a covered employee of another local administrative unit, shall not be covered for contribution purposes. For purposes of calculating a person's FTE, employment with all local administrative units shall be aggregated. Any person employed on July 1, 1994 who was then covered under the Educational Retirement Act shall continue to be covered for the duration of that employment.C. Independent contractors who perform services for local administrative units on a fee basis are not eligible for membership under the Educational Retirement Act as a result of having performed such service, and sums paid for such service shall not be covered for purposes of contributions. The following factors shall be considered in determining whether an individual qualifies as an independent contractor: (1) registration with the New Mexico department of taxation and revenue to pay gross receipts tax;(2) the existence of a written contract with the local administrative unit setting forth the services to be provided and the compensation to be paid;(3) whether the person receives benefits such as paid annual or sick leave, health insurance and other benefits that the local administrative unit provides its regular employees or is paid as an employee by the local administrative unit;(4) whether the person satisfies internal revenue service guidelines for determining that an individual is an independent contractor rather than an employee; (a) as necessary, the director shall make available forms for use by local administrative units for use in making this determination;(b) the board reserves the right to examine the complete forms, contracts and other agreements, and any other materials as may be necessary for the purpose of determining whether an individual is an independent contractor or employee.D. All students enrolled in any public school, grades 1-12.N.M. Admin. Code § 2.82.2.11
6-30-99; 2.82.2.11 NMAC - Rn, 2 NMAC 82.2.11, 11-30-2001; A, 10-31-2002; A, 9-15-2006; A, 5-31-2012, Amended by New Mexico Register, Volume XXVI, Issue 11, June 16, 2015, eff. 6/16/2015, Amended by New Mexico Register, Volume XXVII, Issue 18, September 30, 2016, eff. 9/30/2016, Adopted by New Mexico Register, Volume XXVIII, Issue 20, October 31, 2017, eff. 10/31/2017, Amended by New Mexico Register, Volume 30, Issue 21, November 12, 2019, eff. 11/12/2019, Amended by New Mexico Register, Volume XXXI, Issue 13, July 14, 2020, eff. 7/14/2020