New Mexico payroll tax and registration guide

Updated September 25, 2023

This article will cover:

• What information OnPay needs from you
• What state and local taxes and filings OnPay handles for New Mexico employers
• Where you can find the tax account numbers needed
• Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage your government accounts in one place on Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for New Mexico employers

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in the New Mexico, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in New Mexico, you will need to register your business with the New Mexico Department of Taxation and Revenue and New Mexico Department of Workforce Solutions. This must be completed for OnPay to be able to file and pay your New Mexico taxes.

Withholding Tax Account Number

Existing New Mexico Employer: 

You can find your Withholding Tax Account Number on Form TRD-41414 (formerly Form CRS-1)

New New Mexico Employer:

Register with the New Mexico Department of Taxation and Revenue - (505)-827-0700

• Register your business with the state of New Mexico.
• Click on “Sign Up Now” on the right side of the page below the Login field.
• Select “Business” as the type of taxpayer.
• You should receive your account number and tax deposit schedule within the same day after completing your online registration.
• You will need to register with this department if you have employees that both live and work in New Mexico, or for any employees that calculate New Mexico withholding taxes regardless of where they live/work. If your business is located outside of New Mexico, but your employees work or live in New Mexico you will likely need to register with this agency.

Unemployment Account Number and Tax Rate

Existing New Mexico Employer: 

• You can find your Unemployment Account Number on the following forms:
  • Tax Rate Notice 
  • Quarterly Contribution and Wage Report
• Your Unemployment Tax Rate can be found on the bottom right of the Tax Rate Notice. Employer contribution rates generally range from 0.33% to 6.4% for SUTA, with a wage base of $30,100.

New New Mexico Employer: Register with the New Mexico Department of Workforce Solutions - (877)-664-6984

• Register your business with the New Mexico Department of Workforce Solutions.
• You should receive your Employer Account Number and tax rate instantly after registering.
• You will need to register with this department if you have employees that work in New Mexico. If your business is located out of the state, but some of your employee's primary work location is in New Mexico, you will likely need to register with this agency.
• New employer SUTA rates generally start at 1.00% or the industry average—whichever is higher—with a wage base of $30,100.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

v6.1 21