New Mexico Payroll Tax Registration

Jan 22, 2026

If you are an employer in New Mexico who has recently hired an employee, you will need to register for payroll taxes with the New Mexico Taxation and Revenue Department. This registration process ensures that you are compliant with state tax laws and are able to properly withhold and remit taxes on behalf of your employees.

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How New Mexico Payroll Registration Works

There are 2 payroll tax setup tasks you may need to complete in New Mexico to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the New Mexico agencies or use Mosey to do it.

New Mexico Unemployment Insurance Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

New Mexico employers with $450 or more in quarterly payroll or employing one or more employees on any part of the week in each of 20 separate weeks within a calendar year are required to register with the New Mexico Department of Workforce Solutions for Unemployment Insurance tax. Note: During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the New Mexico Unemployment Fund for benefits paid to current or former employees.

  1. Register for a New Mexico Unemployment Insurance Account

    Register with the New Mexico Department of Workforce Solutions for an Employer Account Number.

  2. Activate Your New Mexico Unemployment Insurance Account

    After registering with the New Mexico Department of Workforce Solutions, you will receive a notice with an Unemployment Insurance Tax System User ID and password. You must activate your account with the provided credentials before filing Unemployment Insurance tax online. Note: During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the New Mexico Unemployment Fund for benefits paid to current or former employees.

  3. Configure Payroll

    Provide your Employer Account Number and Unemployment Insurance contribution rate (or reimbursable status) to your payroll provider.

New Mexico Withholding Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

If you have New Mexico employees you must register with the New Mexico Taxation and Revenue Department to withhold state income tax.

  1. Register for a Withholding Tax Account

    Visit Taxpayer Access Point (TAP) and select "Apply for a New Mexico Business Tax ID" to register for a Withholding Tax account. A TAP account will be created for you during registration.

  2. Configure Payroll with Your Withholding Account ID

    Provide your Withholding Tax Account ID to your payroll provider.

New Mexico's Payroll Registration Agencies

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