New Mexico Payroll Services

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New Mexico Payroll Tax and Labor Laws

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Did you know that under New Mexico law, outside sales representatives do not have to be paid the minimum wage of $10.50 per hour?

New Mexico Wage and Hour Laws

Employers must pay employees covered by New Mexico's minimum wage law at least $10.50 an hour.

All employees are covered except for:

  • 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 for Employers

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):                        27,000

New Employer Rate (% Taxable Wages)    1.00 - 1.62*

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         Yes

Pay Deduction for Voting Time Leave                 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 State Tax Resources

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
*Rates vary by industry.
Accurate as of January 2021