Section 51-1-9 - Contributions; computation; paymentA. Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to the payments of contributions under the Unemployment Compensation Law, with respect to wages for employment as provided in Subsection T of Section 51-1-42 NMSA 1978. Such contributions shall become due and be paid by each employer to the department for the fund in accordance with such regulations and at such times as the secretary may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in his employ.B. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($.005) or more, in which case it shall be increased to one cent ($.01).1953 Comp., § 59-9-7, enacted by Laws 1961, ch. 139, § 1; 1971, ch. 209, § 2; 1977, ch. 320, § 1; 1979, ch. 280, § 16; 1980, ch. 50, § 2; 1981, ch. 354, § 5.