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Form (New Mexico): the workers' comp owner exemption

Executive Employee Affirmative Election. Who can file it, where to get it, how to file, the fee, when it takes effect, and how often it renews — from New Mexico Workers’ Compensation Administration.

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AT A GLANCE

Form filing snapshot

FormForm — Executive Employee Affirmative Election

Issuing bodyNew Mexico Workers’ Compensation Administration

Filing methodFile the applicable WCA insurance-coverage election form; a separate CID Sole Proprietor Affirmative Election applies to the qualifying construction-sole-proprietor lane.

FeeNo separate filing fee verified

Common mistakeExecutive owners may still count toward New Mexico’s employee threshold even when personally excluded. Do not substitute the construction sole-proprietor form for the executive-owner election.

When it takes effectOn WCA filing/acceptance of the affirmative election as provided by the form.

RenewalContinues until revoked; the current Revocation of Prior Election form states a 30-day delay before revocation becomes effective.

Watch out forExecutive-owner and construction sole-proprietor elections are separate paths; personal exclusion does not necessarily remove the owner from headcount.

Which New Mexico owners can use the Form

Sole proprietorOutside construction, a sole proprietor's status depends on whether the owner is counted as a worker under the Act and whether the business otherwise reaches mandatory coverage. In construction, the WCA Employer Guidebook states that a qualifying CID sole proprietor may file the CID Sole Proprietor Affirmative Election to decline personal coverage.

LLC memberA qualifying executive employee of an LLC who is an officer and owns at least a 10% interest may file the Executive Employee Affirmative Election to opt out of personal benefits. The executive still counts toward the worker threshold.

PartnerPartnership status is fact-specific. The WCA FAQ notes that partners in a limited partnership can be counted as employees for the mandatory-coverage calculation, and construction partnerships are subject to the construction coverage rule.

Corporate officerA chair, president, vice president, secretary, treasurer, or other executive officer who owns at least 10% of the corporation's outstanding stock may file the Executive Employee Affirmative Election to decline personal coverage. The executive remains in the headcount used to determine whether the company must carry coverage.

Employee threshold: A New Mexico business generally must carry workers' compensation coverage when it employs three or more workers. Executive owners who elect personal exclusion are still counted when determining whether the three-worker threshold has been reached. In construction: Businesses engaged in activities licensed under the Construction Industries Licensing Act must carry workers' compensation coverage regardless of the number of employees. A construction corporation, partnership, or LLC can therefore trigger coverage even with one executive worker; qualifying executive employees may still elect personal exclusion from benefits.

Read the full context in the New Mexico workers' comp exemption guide, or run the eligibility screener to check your entity type first.

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Form (New Mexico): frequently asked questions

Where do I get the Form form in New Mexico?
The Form (Executive Employee Affirmative Election) is issued by New Mexico Workers’ Compensation Administration. File the applicable WCA insurance-coverage election form; a separate CID Sole Proprietor Affirmative Election applies to the qualifying construction-sole-proprietor lane. Use the official link on this page rather than a third-party copy, which may be out of date.
Is there a fee to file the Form in New Mexico?
No separate filing fee has been verified for this form.
How often does the Form exemption renew in New Mexico?
Continues until revoked; the current Revocation of Prior Election form states a 30-day delay before revocation becomes effective. Watch out: Executive-owner and construction sole-proprietor elections are separate paths; personal exclusion does not necessarily remove the owner from headcount.
OFFICIAL SOURCE

Where this comes from

The Form entry is anchored to New Mexico Workers’ Compensation Administration — the state agency that issues and processes the form — not a generalized summary. Source-checked 2026-09-02.

Other state exemption forms