New Mexico Pay Stub Requirements
Official New Mexico pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubNew Mexico requires an itemized pay stub with every paycheck and adds several protections of its own: a $12.00 minimum wage (higher in Santa Fe), 64 hours a year of paid sick leave for every employee, and final pay within five days of a discharge. Its income tax has six brackets from 1.5% to 5.9%.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
New Mexico paycheck calculatorSee federal and New Mexico taxes and your take-home pay — free.Is a pay stub required in New Mexico?
New Mexico employers must provide each employee a written receipt (pay stub) with every payment of wages, itemizing gross pay, hours worked, total wages and benefits earned, and all deductions withheld.
- Employer's identity
- Employee's gross pay
- Number of hours worked
- Total wages and benefits earned
- Itemized listing of all deductions withheld
How often must employees be paid?
Employers must designate regular paydays no more than sixteen days apart. Wages for labor performed in the first half of a month (1st-15th) are due by the 25th of that month, and wages for the second half are due by the 10th of the following month (later dates apply if payroll is processed outside New Mexico). Employees classified as executive, administrative, professional, or outside sales staff may be paid once a month.
Source: N.M. Stat. Ann. § 50-4-2
New Mexico minimum wage
New Mexico's statewide minimum wage is $12.00 an hour. Santa Fe sets a higher living wage for all employers in the city, and Albuquerque's own rate is below the state's, so the state rate applies there.
- Tipped employees: a cash wage of at least $3.00 per hour, provided tips bring total pay to the full minimum wage.
Source: N.M. Stat. Ann. § 50-4-22; NM Department of Workforce Solutions; City of Santa Fe; City of Albuquerque
Overtime & double time
New Mexico requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: N.M. Stat. Ann. § 50-4-22(D)
Meal & rest break requirements
New Mexico does not require meal breaks for adults. Where an employer gives a bona fide meal period with the employee relieved of duty, federal rules allow it to be unpaid.
New Mexico does not require rest breaks. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: No New Mexico adult break statute; 29 C.F.R. §§ 785.18–785.19
New Mexico state income tax
New Mexico imposes a progressive personal income tax with six brackets ranging from 1.5% to 5.9%, effective for tax year 2025 and continuing into 2026. Brackets differ for single filers versus married filing jointly/head of household and married filing separately.
| Taxable income | Rate |
|---|---|
| $0 – $5,500 | 1.5% |
| $5,500 – $16,500 | 3.2% |
| $16,500 – $33,500 | 4.3% |
| $33,500 – $66,500 | 4.7% |
| $66,500 – $210,000 | 4.9% |
| Over $210,000 | 5.9% |
Source: N.M. Stat. Ann. § 7-2-7
Paid sick leave
New Mexico's Healthy Workplaces Act, in force since July 1, 2022, requires every private employer, regardless of size, to provide paid sick leave.
| Rule | Detail |
|---|---|
| Accrual rate | At least 1 hour of paid sick leave for every 30 hours worked. |
| Minimum available per year | Up to 64 hours a year. |
| Accrual cap | Unused leave carries over, though an employer may limit use to 64 hours a year. |
| Eligibility & carryover | Accrual starts at hire. |
Source: N.M. Stat. Ann. §§ 50-17-1 to 50-17-10 (Healthy Workplaces Act); NM Department of Workforce Solutions
Vacation & paid time off (PTO)
New Mexico does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No New Mexico vacation statute; terms set by employer policy or contract
Final paycheck rules
New Mexico pays a discharged employee within five days and a departing one on the next regular payday.
| Situation | Final wages due |
|---|---|
| Fired or laid off | Within 5 days of discharge for a fixed, definite amount; within 10 days for task, piece or commission pay. |
| Quits or resigns | By the next regular payday, unless the employee has a written contract for a definite period. |
Source: N.M. Stat. Ann. §§ 50-4-4, 50-4-5
Other New Mexico payroll taxes employers should know
New Mexico employers pay state unemployment insurance (UI) tax on a per-employee taxable wage base. New Mexico does not have a state disability insurance or paid family leave payroll tax.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (SUI) | 0.33% - 6.4% (2026, experience-rated, includes possible excess claims premium) | 2026 taxable wage base is $34,800 per employee, up from $33,200 in 2025. New employers are assigned a standard starting rate that varies by industry. |
| State Disability Insurance and Paid Family Leave | None | New Mexico has neither programme; paid sick leave is paid by the employer as ordinary wages. |
Source: N.M. Stat. Ann. § 51-1-1 et seq.; NM Department of Workforce Solutions UI Tax Information
Common questions about New Mexico pay stubs
Does every New Mexico employer have to give paid sick leave?
Yes. Under the Healthy Workplaces Act every private employer, whatever its size, must provide at least 1 hour of paid sick leave for every 30 hours worked, up to 64 hours a year.
What is the minimum wage in Santa Fe?
$15.40 an hour for all employers within city limits from March 1, 2026, rising to $17.50 on January 1, 2027. Tipped workers can be paid a $3.00 base if they customarily earn at least $100 a month in tips.
When is my last paycheck due in New Mexico?
Within five days if you were discharged (ten days for piece or commission pay), and on the next regular payday if you quit.
What must a New Mexico pay stub show?
The employer's identity, gross pay, hours worked, total wages and benefits earned, and an itemized list of every deduction, with every payment of wages.
Guides that go with this page
New Mexico's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
- When the deposit doesn't match the stub — Split deposits, garnishments and the gap between net pay and the amount in your account.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- N.M. Stat. Ann. § 50-4-2 (Justia)
- N.M. Stat. Ann. § 50-4-2 (FindLaw)
- N.M. Stat. Ann. § 7-2-7, effective Jan. 1, 2025 (Justia)
- NM Department of Workforce Solutions - UI Tax Information
- NM Taxation & Revenue Dept - Withholding Tax (FYI-104 tables)
- NM Department of Workforce Solutions — Wages and work hours FAQs
- NM Department of Workforce Solutions — Employees who quit
- NM Department of Workforce Solutions — Healthy Workplaces Act
- City of Santa Fe — Living wage
- City of Albuquerque — Minimum wage information
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.