Why didn't the NM WC Tax calculate for an employee?

The NM WC tax only calculates on the first payroll of the quarter

The New Mexico Work Comp (NM WC) tax is handled a bit differently than other taxes. The NM WC fee usually withholds from the employees on the first payroll of the quarter. But per the agency, to know if this tax is due, the employee must be working on the last day of the quarter to actually be liable for this tax. The system withholds at the beginning of the quarter, so it may not catch up in the middle of the quarter for any new employee that started Mid-Quarter. At the end of the quarter when we process the Reconciliation Payroll, the system will catch-up for any new employee who should have had this fee withheld and reduce or refund it for any employee that terminated Mid-Quarter.