Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $12.00/hr | $12/hr statewide; Santa Fe $15; Las Cruces $13.01 |
| Pay Frequency | Every 16 days | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
Unemployment Insurance
Registration: Register online
Paid Sick Leave
Accrual Rate: 1hr/30hrs worked
Annual Cap: 64 hrs
Yes -- 1hr/30hrs; up to 64 hrs/year; 64 hrs carryover
New Hire Reporting
Special Requirements
Sick leave for domestic abuse/assault/stalking-related absences; wage reduction notice required; if workers' comp obtained voluntarily, must register for WC Administrative Fee
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in New Mexico?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. New Mexico state unemployment kicks in once you exceed the state's wage threshold — typically the first $34,800 of wages.
- What is the New Mexico SUI rate for a new household employer?
- New household employers in New Mexico start at 1%, applied to the first $34,800 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- How much state income tax do I withhold for a New Mexico nanny?
- New Mexico uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in New Mexico?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In New Mexico: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the New Mexico state portals.