New Mexico Compliance and Regulatory Resources

Paychex helps simplify things for New Mexico businesses with resources like our enhanced HR library and automated compliance notifications. Dive into requirements like minimum wage, workplace retirement programs, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

1.7% to 5.9% (For specific rate please reference the state withholding tables)

2025 NM Withholding Tables

State Unemployment Taxable Wage Base Limit

$34,800

State Unemployment Rate Range for Employers

0.33% to 6.4%

State Unemployment New Employer Rate

1.00% to 1.18%

State Hourly Minimum Wage

$12.00

State Minimum Wage for Tipped Employees

$3.00

Local Jurisdiction(s)

Albuquerque

$12.00
$7.20 for tipped employees

Las Cruces

$13.01
$5.20 for tipped employees

Santa Fe (City)

$15.00

Santa Fe (County)

$15.00
$4.50 for tipped employees

NM wage and hour information

State Tax ID Registration

Withholding and Workers' Compensation Registration

Registration instructions for New Mexico state withholding and workers’ compensation.
- Once the registration is complete, you’ll receive a confirmation page providing you with your account number with the format of XX–XXXXXX-XXX (11 digits).
- Email your registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for New Mexico SUI.
- Once the registration is complete, you’ll receive a Employer Account Number (EAN) and access to the Unemployment Insurance (UI) Tax System with a format of XXXXXXXX (8 digits).
- Email your registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

State-Facilitated Retirement Programs

Work & Save / NM Retirement Plan Marketplace
Visit our retirement hub

Workplace Safety

OSHA

New Mexico operates an OSHA-approved state plan that covers most private-sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.