N.M. Code R. § 11.4.3.13
A. Worker’s duties:
B. Employer’s duties:
(4) The employer shall report every accident to their insurer or, in the case of a self-insured employer or member of a self-insurance group, their claims administrator, whether or not the employer considers the claim to be valid, within 72 hours of the earlier of:
(6) Employers who are subject to the Act but uninsured at the time of a compensable accident shall pay statutory workers' compensation benefits directly to a worker or eligible dependent, or HCP upon request. Any uninsured employer paying a claim under this subsection shall inform the director in writing within 10 days of the initial payment, and shall provide the employer's business location, the total number of employees, and the worker's name, address, and benefit status. The director may impose upon the employer any conditions regarding the manner of payment of benefits as may reasonably be required to protect the interests of the worker and insure compliance with the act.
[5/26/87, 6/20/89, 1/24/91, 6/1/96; 11.4.3.12 NMAC – Rn & A, 11 NMAC 4.3.12, 11/30/04; A, 10/1/15; Rn & A, 6/16/2016]