Pay stub requirements in New Mexico
New Mexico has no statute of general application telling an employer what a wage statement must contain, and yet the paystub has become the standard way to satisfy a different obligation. The Healthy Workplaces Act requires every private employer to give employees an accurate year to date written summary of hours worked, sick leave earned and sick leave used at least once each calendar quarter, and the Department of Workforce Solutions states that employers providing that information on employee paystubs are compliant. Around that sit a twelve dollar state minimum wage, three separate local rates near Santa Fe and Albuquerque, and a rule that no deduction is lawful without an authorization signed by both sides.
- Pay stub required
- No general statute, but sick leave totals must be shown
- Electronic delivery
- Yes for the sick leave summary, and a paystub counts
- Minimum wage (2026)
- $12.00/hour statewide, $15.40 around Santa Fe
- Pay frequency
- Semimonthly, monthly for executives and professionals
What New Mexico law requires
Sick leave totals are owed at least once a quarter, and a stub will do
Employers must provide employees with accurate year to date written summaries of their hours worked, sick leave earned and sick leave used at least once per calendar quarter. The department states plainly that employers who provide this information on employee paystubs will be compliant with the requirement, which is how a state without a wage statement statute ends up with detailed stubs.
SourceThose sick leave records are kept for forty eight months
Alongside the quarterly summary, an employer must retain records of each employee hours worked, sick leave earned and sick leave used for at least forty eight months from the date the record was created, and must give every employee written or electronic notice of their sick leave rights on hire. Posters in English, Spanish and Vietnamese are supplied by the department without charge.
SourceTwelve dollars statewide, three dollars for tipped staff
The Department of Workforce Solutions puts the state minimum wage at twelve dollars an hour effective 1 January 2023 and the tipped rate at three dollars an hour from the same date. It also warns employers that certain cities and counties enforce their own minimum wage and that the state will enforce the highest available rate.
SourceNo deduction is lawful without a signed authorization
Taxes, social security and employee authorised benefits that only benefit the employee, such as health insurance premiums and retirement plans, may take net pay below the minimum wage. All other deductions may not. In every case, if there is no written authorization signed by the employee and the employer, the department treats the deduction as unlawful.
SourceThe employer carries the burden of proving what it paid
The wage and hour rules place on the employer the burden of maintaining true and accurate time and pay records for all employees. Where an employer does not produce the records required by law, or where the division finds them inaccurate or incomplete, the Labor Relations Division calculates the wages due from the employee own records instead.
SourcePaydays are semimonthly, with a monthly exception at the top
The federal Wage and Hour Division records New Mexico in the semimonthly column of its table of state payday requirements, with a footnote allowing monthly paydays for executive, administrative and professional personnel. Final pay is faster: a fixed and definite amount is due within five days of discharge, and task, piece and commission wages within ten.
Source
Local rates above the New Mexico minimum
City of Santa Fe
The living wage inside the city limits is $15.40 an hour from 1 March 2026, applicable to all employers in the city. Employers may count tips for staff who customarily earn a hundred dollars a month or more in tips or commission and pay a base wage of three dollars, provided base plus tips reaches $15.40.
SourceSanta Fe County, unincorporated
The county living wage is also $15.40 an hour from 1 March 2026, with a tipped base wage of $4.62, and it is adjusted annually by the Western Region consumer price index. It applies outside the incorporated boundaries of Santa Fe, Espanola and Edgewood.
SourceCity of Albuquerque
The city rate for 2026 is $11.85, which is below the state figure, so the city publishes $12.00 as the prevailing wage. The city tipped rate of $7.20, set at sixty per cent of the city minimum, is the one that actually binds Albuquerque employers.
Source
What this generator calculates for New Mexico
State withholding for New Mexico is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours. New Mexico also takes NM Workers' Compensation Fee out of the employee's pay. We do not calculate that, so the stub carries no line for it.
Frequently asked questions
Sources
- New Mexico Department of Workforce Solutions - Guide to New Mexico paid sick leave law
- New Mexico Department of Workforce Solutions - Minimum wage information
- New Mexico Department of Workforce Solutions - Labor relations FAQs, wages and work hours
- New Mexico Administrative Code 11.1.4 - Wage and hour and employment of children
- U.S. Department of Labor - Table of state payday requirements
- City of Santa Fe - Living wage in the City of Santa Fe
- Santa Fe County - Living wage ordinance
- City of Albuquerque - Albuquerque minimum wage information
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.