2025 YEAR END
Withholding
Withholding requirements
Supplemental rate
5.9% flat rate
State Unemployment Insurance (SUI)
Wage base
$33,200
Contributions
- Range from 0.33% to 5.4% for experience-rated employers.
- New Employers: Assigned the greater of 1% or their industry average UI contribution rate.
More information
- Employer Fee: $2.55 per covered employee per quarter (up from $2.30).
- Employee Fee: $2.25 per covered employee per quarter (up from $2.00).
Labor
Minimum wage
$12.00
Termination Pay
- If an employee is fired: Final wages must be paid within 5 days of the last working day.
- If an employee quits: Final wages must be paid by the next regular payday or within 10 days, whichever comes first.
- Includes: Regular wages, commissions, bonuses, and accrued vacation (if covered by contract or policy).
- Penalties for non-compliance:
- Employers may owe double the unpaid wages as liquidated damages.
- Interest and fines may also apply.
More information
- Tipped Employees:
- Minimum cash wage: $3.00/hour.
- Employers may take a tip credit of up to $9.00, provided total earnings meet the $12.00/hour minimum.
- Youth/Training Wage: No separate youth wage; all employees must be paid the full $12.00/hour.
Note: Some cities like Santa Fe and Albuquerque may have higher local minimum wages. Always check local ordinances.
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and return to work within 20 days.
Reporting online
Reporting by mail
New Mexico New Hire Directory
P.O. Box 2999
Mercerville, NJ 08690
Fax: (888) 878-1614
New hire reporting form
Form W-4
Child Support
More information
State of New Mexico Child Support
State Disbursement Unit
P.O. Box 200796
Dallas, TX 75320-0796
Be sure to include your case number on all mailed payments to ensure proper processing
Other
New employer registration
New employers must register with the following:
Department of Workforce Solutions
Department of Taxation and Revenue
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
09/24/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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