Written wage receipt
Provide a written receipt identifying the employer and showing gross pay, hours worked, total wages and benefits earned, and an itemized listing of all deductions.
See details →NEW MEXICO PAYROLL RESOURCES · NM · REVIEWED 2026-10-03
New Mexico Payroll &
Pay Statement Guide
Review New Mexico’s written wage-receipt rule, 2026 withholding, the per-employee workers’ compensation fee, local minimum wages in Santa Fe, Santa Fe County, Las Cruces, and Albuquerque, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Written wage receiptNew Mexico requires a written receipt showing gross pay, hours worked, total wages and benefits, and itemized deductions.
Local minimum wagesSanta Fe, Santa Fe County, and Las Cruces set 2026 rates above the $12.00 state minimum.
Reviewed 2026-10-03Checked against current New Mexico and local government sources.
AT A GLANCE
What distinguishes New Mexico pay-period records
Under NMSA 1978 § 50-4-2(B), an employer must provide an employee with a written receipt that identifies the employer and sets forth the employee’s gross pay, the number of hours worked, the total wages and benefits earned, and an itemized listing of all deductions withheld from gross pay. The wage-payment article’s definition of employer excludes employers of domestic labor in private homes and employers of livestock and agricultural labor. Separately, New Mexico payroll includes a quarterly workers’ compensation fee that has both an employer and an employee share.
State income tax withholding
Use the Taxation and Revenue Department’s current wage-withholding tables and instructions. Beginning in 2026, all employers must file and pay wage withholding and the workers’ compensation fee electronically, with returns due the 25th of the month after quarter-end.
View wage withholding tax →Workers’ compensation fee
From July 1, 2025 through June 30, 2028, the quarterly fee is $2.55 per covered employee for the employer and $2.25 per covered employee withheld from the employee, counted on the last working day of the quarter.
View workers’ compensation fee →Workers’ compensation coverage
Employers of three or more workers must carry workers’ compensation coverage. Employers engaged in activities requiring a Construction Industries Licensing Act license must carry coverage regardless of employee count.
View coverage FAQs →STATE PAYROLL OVERVIEW
What makes New Mexico different from other pay-statement jurisdictions
New Mexico’s written-receipt rule is compact but includes hours and benefits. The receipt must identify the employer and show gross pay, hours worked, total wages and benefits earned, and an itemized listing of all deductions. The statute requires a written receipt but does not expressly address electronic delivery, consent, or printing; employers using electronic statements should make sure the employee can access and keep them. Employers must keep true and accurate records of hours worked and wages paid for at least one year under § 50-4-9.
The workers’ compensation fee is a payroll item that many employers overlook. It is separate from the workers’ compensation insurance premium and does not itself provide coverage. The employee share ($2.25 per quarter through June 30, 2028) is withheld from wages and should appear as an itemized deduction on the receipt.
New Mexico’s statewide minimum wage is $12.00 per hour, but several local governments set higher rates. Unemployment contributions are employer-paid; the 2026 taxable wage base is $34,800, and new employers receive an industry-based rate.
PAYROLL REQUIREMENTS CHECKLIST
The New Mexico requirements checklist
When a receipt is required
Provide a written receipt under NMSA 1978 § 50-4-2(B) with the payment of wages. The statute does not state a separate delivery deadline.
Information to include
Identify the employer and show gross pay, hours worked, total wages and benefits earned, and an itemized listing of all deductions withheld from gross pay—including the employee share of the workers’ compensation fee.
Coverage
Confirm coverage: the article’s employer definition excludes employers of domestic labor in private homes and employers of livestock and agricultural labor.
Other employer obligations
Apply state withholding, unemployment contributions, the workers’ compensation fee, workers’ compensation coverage, paid sick leave under the Healthy Workplaces Act, and applicable local minimum wages separately from the receipt rule.
PAYROLL RECORDS IN PRACTICE
How New Mexico treats the receipt after payday
Written receipt
The statute calls for a written receipt and does not expressly authorize or prohibit electronic delivery. If you use an electronic receipt, make sure the employee can readily access, print, and keep it.
Record retention
Keep true and accurate records of hours worked and wages paid for at least one year under § 50-4-9. Retain longer where unemployment, withholding, or federal rules require.
USE CURRENT NEW MEXICO TABLES — AND FILE ELECTRONICALLY
Use current New Mexico withholding tables and 2026 filing rules
New Mexico withholding depends on the Taxation and Revenue Department’s current tables, the employee’s federal Form W-4 information, wages, and payroll frequency. New Mexico has no separate state withholding certificate. Beginning with 2026 filing periods, all employers must file and pay wage withholding and the workers’ compensation fee electronically on the combined quarterly return.
LOCAL CONSIDERATIONS
New Mexico local minimum wages vary by city and county
New Mexico’s statewide minimum wage is $12.00 per hour for 2026, but local ordinances can require more for work performed in the jurisdiction. Confirm the employee’s actual work location and the local ordinance’s coverage before finalizing payroll.
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City of Santa FeThe City of Santa Fe living wage is $15.40 per hour effective March 1, 2026. The City Council has approved a further increase to $17.50 beginning in 2027; confirm the effective date on the city’s next official notice. Confirm ordinance coverage and tip-credit treatment with the city.Official source
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Santa Fe County (unincorporated)Santa Fe County’s living wage is $15.40 per hour and $4.62 per hour for tipped workers effective March 1, 2026, in county areas outside the City of Santa Fe, the City of Española, and the Town of Edgewood.Official source
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Las CrucesLas Cruces’s minimum wage is $13.01 per hour effective January 1, 2026, with a $5.20 tipped base wage.Official source
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AlbuquerqueFor 2026, the State of New Mexico’s $12.00 minimum supersedes Albuquerque’s lower ordinance rate, and Albuquerque’s tipped minimum is $7.20. Ordinance O-26-33, effective July 1, 2026, schedules increases to $13.00 in 2027, $14.00 in 2028, and $15.00 in 2029.Official source
A SOURCE-BACKED WORKFLOW
A source-backed workflow for New Mexico payroll records
1Confirm work locationDetermine whether Santa Fe, Santa Fe County, Las Cruces, or Albuquerque rules apply to the hours worked.›
2Enter payroll detailsAdd gross pay, hours, benefits, deductions, and federal W-4 information.›
3Apply withholding and feesUse current New Mexico tables and the 2025–2028 workers’ compensation fee shares.›
4Generate the receiptComplete the Pay Run and produce a written receipt identifying the employer with gross pay, hours, total wages and benefits, and itemized deductions.›
5Retain and fileKeep hours and wage records for at least one year and file the combined quarterly return electronically.›
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OFFICIAL NEW MEXICO SOURCES USED FOR THIS PAGE
Official New Mexico sources used for this page
01
New Mexico Department of Workforce Solutions · Minimum Wage Information
Labor Relations Division resources for the Minimum Wage Act and wage-payment rules, including NMSA 1978 § 50-4-2.
02
New Mexico Taxation and Revenue Department · Wage Withholding Tax
Withholding tables, instructions, and filing.
03
New Mexico Taxation and Revenue Department · Workers’ Compensation Fee
Employer and employee fee amounts by period.
04
New Mexico Workers’ Compensation Administration · FAQs
Coverage thresholds for general and construction employers.
05
New Mexico Department of Workforce Solutions · UI Tax Information
Unemployment tax registration, rates, and reporting.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary New Mexico state and local government sources and is periodically reviewed against current agency guidance. We use the New Mexico statutes, Taxation and Revenue Department withholding and fee guidance, Department of Workforce Solutions materials, Workers’ Compensation Administration resources, and official city and county minimum-wage notices whenever available.
FREQUENTLY ASKED QUESTIONS
New Mexico pay-statement FAQ
What must a New Mexico wage receipt show?
Under NMSA 1978 § 50-4-2(B), a written receipt that identifies the employer and shows gross pay, hours worked, total wages and benefits earned, and an itemized listing of all deductions withheld from gross pay.
Is the workers’ compensation fee deducted from employee pay?
Partly. From July 1, 2025 through June 30, 2028, the quarterly fee is $2.55 per covered employee paid by the employer and $2.25 per covered employee withheld from the employee.
When is workers’ compensation coverage required in New Mexico?
For employers of three or more workers, and for employers in activities requiring a Construction Industries Licensing Act license regardless of employee count.
Which New Mexico localities have higher minimum wages in 2026?
The City of Santa Fe and unincorporated Santa Fe County ($15.40 from March 1, 2026) and Las Cruces ($13.01). In Albuquerque, the state’s $12.00 rate supersedes the lower city rate for 2026.
How long must New Mexico wage records be kept?
At least one year for hours worked and wages paid under § 50-4-9. Other programs can require longer retention.
What is New Mexico’s 2026 unemployment wage base?
$34,800. New employers receive an industry-based rate.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a New Mexico Pay Run, review local minimum wages, withholding, and the workers’ compensation fee before completion, and keep the applicable New Mexico sources with your payroll workflow.