New Mexico

$12.00 / hour

The New Mexico minimum wage is $12.00 per hour, effective January 1, 2023 (New Mexico Department of Workforce Solutions).

Effective

2023-01-01

Checked

2026-08-13

1.5%

An hourly employee required to work overtime must be paid time and one-half the employee's regular rate for time over 40 hours in a seven-day period (New Mexico Department of Workforce Solutions).

Checked

2026-08-13

For unemployment contributions, a worker is an independent contractor only if the evidence establishes freedom from control or direction, service outside the usual course or all places of business, and a customarily independently established trade, occupation, profession or business (NMSA 1978 § 51-1-42(F)(5)).

Checked

2026-08-13

Where payroll is computed at a central location outside New Mexico, services from the first through the fifteenth must be paid by the last day of that month, and services from the sixteenth through month end by the fifteenth day of the succeeding month (NMSA 1978 § 50-4-2).

Checked

2026-08-13

After discharge, fixed and definite wages must be paid within five days, while task, piece and commission wages must be paid within ten days; when an employee quits, wages are generally due on the next payday (NMDWS Wage and Hour FAQ).

Checked

2026-08-13

With each wage payment, an employer must provide a written receipt identifying the employer and stating gross pay, hours worked, total wages and benefits earned, and an itemized list of deductions (NMSA 1978 § 50-4-2(B)).

Checked

2026-08-13

Except for appropriate state, federal and Social Security taxes, no deduction may be made without written employee authorization or a court order; only taxes, court-ordered deductions and employee-authorized benefits solely benefiting the employee may reduce net pay below minimum wage (NMDWS Wage and Hour FAQ).

Checked

2026-08-13

Wages shall be paid in lawful United States money, checks, payroll vouchers or drafts convertible into cash on demand at full face value, or by deposit with the voluntary authorization of employer, employee and financial institution (NMSA 1978 § 50-4-2).

Checked

2026-08-13

No New Mexico law generally requires lunch, coffee or rest breaks; however, deductions cannot be made from wages if less than 30 minutes is allowed for a break (NMDWS Wage and Hour FAQ).

Checked

2026-08-13

An employer must pay for all hours worked or services rendered (New Mexico Department of Workforce Solutions Wage and Hour FAQ).

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Task, piece and commission wages owed to an employee who is discharged must be paid within ten days of discharge (NMDWS Wage and Hour FAQ).

Checked

2026-08-13

No general bonuses requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No New Mexico statute generally requires an employer to pay severance wages (New Mexico Department of Workforce Solutions Labor Relations FAQ).

Checked

2026-08-13

No New Mexico statute generally requires an employer to pay holiday wages (New Mexico Department of Workforce Solutions Labor Relations FAQ).

Checked

2026-08-13

The New Mexico Labor Relations Division enforces prevailing wages under the Public Works Minimum Wage Act (New Mexico Department of Workforce Solutions).

Checked

2026-08-13

The Healthy Workplaces Act requires private employers regardless of size to provide employees one hour of paid sick leave per 30 hours worked, with up to 64 hours of accrued leave use (New Mexico Department of Workforce Solutions).

Effective

2022-07-01

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer shall not deprive, threaten or coerce an employee because of jury service and shall not require or request use of annual, vacation or sick leave for responding to a summons, jury selection or jury service (NMSA 1978 § 38-5-18).

Effective

2005-07-01

Checked

2026-08-13

An employer who withholds federal income tax from employee wages must generally withhold New Mexico income tax, including for some agricultural workers, subject to limited exceptions (New Mexico Taxation and Revenue Department).

Checked

2026-08-13

New Mexico has no state form equivalent to federal Form W-4; for New Mexico withholding, use a federal W-4 marked across the top 'For New Mexico Withholding Tax Only' and retain a copy (New Mexico Taxation and Revenue Department).

Checked

2026-08-13

No general supplemental wages requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

For New Mexico residents, employers withhold New Mexico income tax from all wages regardless of work location; for nonresidents, withholding applies only to wages earned within New Mexico (FYI-104).

Checked

2026-08-13

No general local taxation requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Wage base $34,800

The taxable wage base for wages paid during calendar year 2026 is $34,800 (New Mexico Department of Workforce Solutions).

Effective

2026-01-01

Checked

2026-08-13

No general disability insurance requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

2.25%

Employers of three or more workers must carry workers' compensation coverage, and from July 1, 2025 through June 30, 2028 the quarterly assessment is $2.55 per employer and $2.25 per covered employee (New Mexico Workers' Compensation Administration and Taxation and Revenue Department).

Effective

2025-07-01

Checked

2026-08-13

Effective for periods beginning January 1, 2026, all employers must electronically file and pay quarterly wage withholding and workers' compensation fee returns by the twenty-fifth day of the month following each calendar quarter (New Mexico Taxation and Revenue Department).

Effective

2026-01-01

Checked

2026-08-13

Beginning in 2026, all taxpayers subject to the requirements must electronically file the Wage Withholding Tax Return and the combined Workers' Compensation Fee Return and Employees Quarterly Wage and Withholding Report (New Mexico Taxation and Revenue Department).

Effective

2026-01-01

Checked

2026-08-13

Employers must electronically file their annual statement of withholding with the department by January 31 (New Mexico Taxation and Revenue Department).

Effective

2026-01-01

Checked

2026-08-13

In New Mexico, the governing rule for new hire reporting is federal: Federal law requires employers to report basic information on new and rehired employees within 20 days of hire to the state where the new employees work. Some states require it sooner. Employers with employees working in more than one state can either report newly hired employees to the state where they work, or select one state where their employees work, register with HHS as a multistate employer, and report all new hires to the selected state.

Checked

2026-08-09

For ordinary garnishment, disposable earnings are earnings after deductions required by law, and an amount each week equal to forty times the highest applicable minimum hourly wage is protected, subject to separate child-support rules (New Mexico Legislature).

Checked

2026-08-13

An employer shall not discriminate based on sex by paying lower wages than employees of the opposite sex in the same establishment for equal work requiring equal skill, effort and responsibility under similar working conditions (New Mexico Fair Pay for Women Act).

Checked

2026-08-13

No general pay transparency requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general wage theft requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Employers are required to display specified workplace-rights postings in an area accessible to all employees; the official 2026 list includes revised Human Rights, state OSHA and paid sick leave posters (New Mexico Department of Workforce Solutions).

Checked

2026-08-13

A work permit is required for minors ages 14 and 15; minors under 16 may not work before 7 a.m. or after 7 p.m., except through 9 p.m. from June 1 through Labor Day (New Mexico Department of Workforce Solutions).

Checked

2026-08-13

No general e verify requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Anyone engaging in business in New Mexico must register with the Taxation and Revenue Department and receives applicable tax account numbers; new employers subject to UI taxes must also register in the NMDWS UI Tax Self-Service System (New Mexico TRD and NMDWS).

Checked

2026-08-13

Every employer must keep true and accurate records of hours worked and wages paid for each employee for four years in addition to the current calendar year (NMDWS Wage and Hour FAQ).

Checked

2026-08-13

No general penalties interest requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general statute of limitations requirement for private employers was located in NM's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13