New Mexico Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
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 |
State Income Tax
Required
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
Paid Sick Leave
Required
Accrual Rate: 1hr/30hrs worked
Annual Cap: 64 hrs
Yes -- 1hr/30hrs; up to 64 hrs/year; 64 hrs carryover
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Special Requirements
State-Specific
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
New Mexico Department of Labor
Unemployment insurance and workforce regulations
New Mexico Department of Revenue
Tax withholding and registration
New Hire Reporting
New hire reporting portal
NM Dept of Workforce Solutions
State agency
NM Taxation and Revenue
State agency
New Hire
State agency
Posting
State agency
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.