New Mexico State Tax Information

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New Mexico Taxation and Revenue Department

New Mexico Department of Workforce Solutions

Withholding Requirements:

Register as employer by filing Form ES 802 (Status Report)
Employee's Withholding Allowance Certificate - Federal W-4
Withholding Method = formula
Supplemental Rate = Withhold as for federal; withhold at 4.9% if flat rate for federal.

Local Taxes:

none

State Unemployment Insurance (SUI):

Wage base is $22,400 for 2012
Rates range from 0.6% to 5.40%
New employers use 2.00%

State Disability Insurance (SDI):

Report quarterly wages and contributions by filing
Form-WC-1 (Workers' Compensation Personnel
Assessment) by last day of month following end of quarter:
New Mexico Department of Taxation and Revenue
CRS-WC
P.O. Box 2527
Santa Fe, NM 87504-2527
505-827-0833

$2 per employee per quarter. (employer)
[$2.30 per employer eff quarter ending Sept 30.]
$2 per quarter (employee)

State Labor Laws:

Minimum Wage - $7.50

Termination Pay - Fired - 5 days. Quit - next regular payday.

New Hire Reporting

Employers must report hiring, rehiring, and return
to work within 20 days on Form W-4 (or equivalent) to:
Child Support Enforcement Division
PO Box 25109
Santa Fe, NM 87504
505-827-7728
505-827-7285 fax

To report online click here

Remit Withholding for Child Support to:

Child Support Enforcement Division
Department of Human Services
2025 South Pacheo
PO Box 25109
Santa Fe, NM 87504
505-827-7228