New Mexico paycheck calculator
New Mexico has no withholding certificate of its own. Its department asks employees to fill in a copy of the federal W-4 marked for New Mexico, and says the copy is not mandatory. The state tables are read by filing status alone, with columns for single, married and head of household, and they are built to reflect the standard deduction, which is why the lowest wages in each column carry no tax and there is no allowance to enter.
Take-home pay
$1,627.13
per bi-weekly (26 per year) period
- Gross pay
- $2,000.00
- Federal Income Tax
- −$156.15
- Social Security
- −$124.00
- Medicare
- −$29.00
- NM State Income Tax
- −$63.72
- Net pay
- $1,627.13
Carries these figures into a full New Mexico pay stub you can preview and download.
How New Mexico withholding is worked out
One rule ties the two forms together: a married employee who has elected withholding at the higher single rate for federal purposes must be withheld at the single rate for New Mexico too. Beside the income tax, New Mexico charges a workers' compensation fee each calendar quarter, part of it paid by the worker. It is owed only where the employer has three or more workers and only for a worker employed on the last working day of the quarter, so it falls on one paycheck in a quarter rather than on each, and it is left out of the figure here.
These are withholding figures: what an employer takes out of one paycheck, which is not the same calculation as the one on an annual return.
Wages are annualised before the schedule is read, so the figures below are annual.
| Annual wages | Tax on the lower figure | Rate on the rest |
|---|---|---|
| $0.00 to $8,050.00 | $0.00 | 0% |
| $8,050.00 to $13,550.00 | $0.00 | 1.5% |
| $13,550.00 to $20,550.00 | $82.50 | 3.2% |
| $20,550.00 to $24,550.00 | $306.50 | 3.2% |
| $24,550.00 to $33,550.00 | $434.50 | 4.3% |
| $33,550.00 to $41,550.00 | $821.50 | 4.3% |
| $41,550.00 to $58,550.00 | $1,165.50 | 4.7% |
| $58,550.00 to $74,550.00 | $1,964.50 | 4.7% |
| $74,550.00 to $218,050.00 | $2,716.50 | 4.9% |
| $218,050.00 and up | $9,748.00 | 5.9% |
| Annual wages | Tax on the lower figure | Rate on the rest |
|---|---|---|
| $0.00 to $16,100.00 | $0.00 | 0% |
| $16,100.00 to $24,100.00 | $0.00 | 1.5% |
| $24,100.00 to $32,100.00 | $120.00 | 3.2% |
| $32,100.00 to $41,100.00 | $376.00 | 3.2% |
| $41,100.00 to $57,100.00 | $664.00 | 4.3% |
| $57,100.00 to $66,100.00 | $1,352.00 | 4.3% |
| $66,100.00 to $102,100.00 | $1,739.00 | 4.7% |
| $102,100.00 to $116,100.00 | $3,431.00 | 4.7% |
| $116,100.00 to $331,100.00 | $4,089.00 | 4.9% |
| $331,100.00 and up | $14,624.00 | 5.9% |
| Annual wages | Tax on the lower figure | Rate on the rest |
|---|---|---|
| $0.00 to $12,075.00 | $0.00 | 0% |
| $12,075.00 to $20,075.00 | $0.00 | 1.5% |
| $20,075.00 to $28,075.00 | $120.00 | 3.2% |
| $28,075.00 to $37,075.00 | $376.00 | 3.2% |
| $37,075.00 to $53,075.00 | $664.00 | 4.3% |
| $53,075.00 to $62,075.00 | $1,352.00 | 4.3% |
| $62,075.00 to $98,075.00 | $1,739.00 | 4.7% |
| $98,075.00 to $112,075.00 | $3,431.00 | 4.7% |
| $112,075.00 to $327,075.00 | $4,089.00 | 4.9% |
| $327,075.00 and up | $14,624.00 | 5.9% |
Both halves of this base are the federal default: New Mexico states neither. FYI-104 defines wages as "remuneration in cash or other form for services performed by an employee for an employer" and stops, and NMSA 7-3-2(J) is the same sentence with no exclusions at all. NMSA 7-3-3(A) ties the duty to the employer's federal withholding rather than to the payment, and has the department's table merely "approximate the state income tax liability of average taxpayers", which says nothing about what the table is applied to. 3.4.1 NMAC, the withholding rules, never uses the word wages.
Withheld beside the income tax
- NM Workers' Compensation Fee — not calculated here
- A fee for each calendar quarter, not for each pay period, charged for administering the Workers' Compensation Act: $4.80 for every covered employee, of which the worker pays $2.25 and the employer $2.55. Two conditions decide whether it is owed at all. It is owed by employers of three or more workers, and it is owed for a worker employed on the last working day of the quarter, which is why it belongs to one pay period out of the quarter rather than to all of them. The line is named here without an amount, which belongs to the quarter it falls in: spreading it over the periods would print a number the state never charges. A real stub carries this line only on the paychecks it falls on. Ours never does, so on those paychecks the take-home above is higher than the stub shows.
New Mexico sources
Frequently asked questions
What New Mexico law asks of a pay stub
Whether a stub is required, how it may be delivered, and the minimum wage and pay frequency rules.