What is the state minimum wage? (Effective January 1, 2021)

  • $12.00/hour
  • $3.00/hour for tipped employees

What do I need to know about state withholding tax?

  • All income earned by residents of New Mexico is subject to New Mexico tax withholding.
  • Income earned by nonresidents that are paid by an employer for services performed in New Mexico is subject to New Mexico tax withholding.
  • Employers are not required to withhold New Mexico income tax from the wages of nonresident employees who work in New Mexico for 15 or fewer days during the calendar year.
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • Form W-4 – Employee’s Withholding Certificate (New Mexico does not have a state equivalent of the federal W-4 form).

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $31,500
  • 2024 New Employer UI Rate – 1.0% or Industry Rated, whichever is greater.
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • New Mexico New Hires Directory
    PO Box 2999
    Mercerville, NJ 08690
  • Fax: (888) 878-1614
  • Phone: (888) 878-1607

How do I submit Child Support payments?

  • Remit payments online
  • State Disbursement Unit
    Child Support Enforcement Division
    PO Box 25109
    Albuquerque, NM 87125
  • Phone: (800) 288-7207
  • Email: [email protected]

Additional Resources:

New Mexico Unemployment Insurance – Employer Handbook New Mexico Department of Workforce Solutions
New Mexico – State Laws New Mexico Department of Human Services
New Mexico Forms & Publications New Mexico Taxation & Revenue Department
New Mexico Taxation & Revenue Department New Mexico Workers’ Compensation Administration – Information for Employers

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