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2026 FEDERAL TABLES IN EFFECT · IRS PUB 15-T
SOURCES CHECKED 02 SEPT 2026 · HOW WE VERIFY

Pay stub requirements in New Mexico

Calculated

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

01 — The law

What New Mexico law requires

  1. 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.

    New Mexico Department of Workforce Solutions - Guide to New Mexico paid sick leave law →
  2. Those 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.

    New Mexico Department of Workforce Solutions - Guide to New Mexico paid sick leave law →
  3. Twelve 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.

    New Mexico Department of Workforce Solutions - Minimum wage information →
  4. No 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.

    New Mexico Department of Workforce Solutions - Labor relations FAQs, wages and work hours →
  5. The 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.

    New Mexico Administrative Code 11.1.4 - Wage and hour and employment of children →
  6. Paydays 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.

    U.S. Department of Labor - Table of state payday requirements →

02 — Local rates

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.

    City of Santa Fe - Living wage in the City of Santa Fe →
  • Santa 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.

    Santa Fe County - Living wage ordinance →
  • City 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.

    City of Albuquerque - Albuquerque minimum wage information →

03 — What we calculate

What this generator calculates for New Mexico

Withholding line SourceStatus
Federal income taxirs.gov Calculated
Social Securityssa.gov Calculated
Medicaressa.gov Calculated
NM state income taxrealfile.tax.newmexico.gov Calculated

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.

See the New Mexico withholding tables and work out take-home pay →

04 — Questions

Frequently asked questions

Does New Mexico require a pay stub?
Not by a wage statement statute, but effectively yes for most employers. The Healthy Workplaces Act requires a year to date written summary of hours worked, sick leave earned and sick leave used at least quarterly, and the state says providing that on the paystub satisfies the duty, so the stub is where those numbers usually live.
Why does my New Mexico pay stub show sick leave hours?
Because the state told employers that a paystub is an acceptable way to deliver the quarterly sick leave summary the Healthy Workplaces Act demands. The summary has to be accurate and year to date, covering hours worked, leave earned and leave used, and the underlying records must be kept for forty eight months.
What is the minimum wage in New Mexico in 2026?
Twelve dollars an hour across the state, with a tipped cash wage of three dollars, both in force since 1 January 2023. Several localities run higher rates and the state enforces whichever figure is highest, so where you work inside New Mexico changes what your employer owes you.
Is the Albuquerque minimum wage higher than the state rate?
No, and that is the oddity. The city calculates its own rate by consumer price index and landed on eleven dollars eighty five cents for 2026, below the state figure, so the city itself publishes twelve dollars as the prevailing wage. Where Albuquerque still binds is tipped work, at seven dollars twenty cents an hour.
Can my New Mexico employer deduct a uniform or a till shortage?
Only with a written authorization signed by both you and the employer, and only if the deduction does not push your net pay below the minimum wage. Taxes, social security and benefits that exist purely for your benefit are the exceptions allowed to cut into the minimum; anything else is not.
How soon do I get my final pay in New Mexico?
Faster than in most states. If the amount owed is fixed and definite, the employer has five days from discharge to pay it. Wages calculated by task, piece rate or commission take longer to work out and get ten days. Quitting instead of being discharged moves the money to the next regular payday.

Sources

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.

Nearby

All 51 jurisdictions →