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State Payroll Information

New Mexico Payroll

Did you know that under New Mexico law, outside sales representatives do not have to be paid the minimum wage of $5.15 per hour?

New Mexico Income Tax Withholding

New Mexico's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Taxation and Revenue Department.

New Mexico Benefits

New Mexico Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
Yes Prohibited

New Mexico requires employers, under certain circumstances, to allow employees sufficient time off to vote.

All employers in New Mexico must allow employees time off to vote if they do not have sufficient time to vote before or after work. This summary is restricted to coverage of private employers.

Employers must permit employees to take up to two hours to vote unless the polls are open longer than two hours before work or longer than three hours after work.

New Mexico Compensation

Employers must pay employees covered by New Mexico's minimum wage law at least $5.15 an hour.

All employees are covered except for:

  • those working in executive, administrative, professional, or supervisory capacities;
  • salespersons and employees on commission, piecework, or flat-rate schedules;
  • apprentices and learners;
  • employees of ambulance services;
  • non-college students working after school or during vacations;
  • persons under age 18 who are not students or high school graduates; and
  • certain agricultural workers.

New Mexico Payroll

Employers covered by New Mexico's wage payment law must pay wages in intervals of not more than 16 days. Wages earned from the first day to the 15th day of a month must be paid by the 25th day of that month (by the last day of the month if payroll originates out of state), and wages earned from the 16th day to the end of the month must be paid by the 10th day of the next month. Employers are permitted to pay employees more frequently. All employees are covered, except those specifically exempt by statute; among those exempt are agricultural employees.

New Mexico Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
18,600 0.03 - 5.4 None Calendar Year 2007

Helpful Links for New Mexico Payroll

New Mexico Department of Taxation and Revenue
P.O. Box 630
1100 S. St. Francis Drive
Santa Fe, New Mexico 87504
(505) 827-0700

New Mexico Department of Labor
1596 Pacheco Street
Santa Fe, New Mexico 87502
(505) 827-6875

New Mexico Department of Labor - Employment Security Division
401 Broadway NE
Alberquerque, New Mexico 87102
(505) 841-8431

New Mexico Laws

Tax Forms and Publications


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