New Mexico Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in New Mexico must register with the NM Department of Taxation and Revenue for a Combined Reporting System (CRS) ID Number and the NM Department of Workforce Solutions (DWS) for an Employer Account Number. NM also requires employers in NM to register their payroll provider as a third-party administrator to allow the provider to file and pay their NM taxes.

New Mexico Taxation & Revenue Department (CRS) ID Number: 01-999999-99-9 (11 digits) first two digits should be 01,02, or 03.

New Mexico Department of Workforce Solutions: 99-9999-9 (7 digits)

  • Apply online at the DWS's UI Registration portal to receive the number within 2 days.
  • Find an existing Employer Account Number:
    • On Form ES-903A, Employer's Quarterly Wage and Contribution Report.
    • By contacting the DWS.

Required Payroll Documentation:

Withholding 

  • CRS-1: This is a combined filing return and is a good source of information for balancing withholding tax from prior quarters.

Unemployment

  • ES903_AB (Employers Quarterly Wage Contribution Report): This report is a good source of information to use to balance employee total wages paid and employer contributions made in prior quarters. This return can be filed electronically.


Third Party Access /POA Needed:

Yes 

Local Income Taxes Imposed:  

No

State Resources

Dept. of Workforce Solutions for unemployment taxes.

Taxation & Revenue Department for withholding taxes.

New Mexico State Income Tax

Wage Withholding Tables
Supplemental Wage / Bonus Rate 4.0%


New Mexico Unemployment Insurance

Maximum 2020 Taxable Earnings $25,800
Employee 2020 Deduction None
Employer 2019  Tax Rates 0 .33 - 5.4%
Standard 2019  New Employer Rate 1. 0 % or Industry Average, whichever is higher
Voluntary Contribution Permitted No
Workers 2020 Compensation Fee
- Employee Assessment
- Employer Assessment

$ 2 .00 per calendar quarter
$ 2 .30 for each covered employee, per calendar quarter


New Mexico Minimum Wage

Minimum Wage $ 9 .00
Minimum Cash Wage(Tipped Employee) $ 2 .35
Maximum Tip Credit $ 6 .65

Authorize Zenefits Payroll as Third Party Administrator in New Mexico

Employers who use Zenefits Payroll to pay employees in New Mexico must authorize Zenefits Payroll as a  third-party  administrator (TPA) with the New Mexico Department of Workfo... Learn more

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