New Mexico Paystub Generator
A New Mexico paycheck carries one line most states never print: the workers' compensation fee, a small quarterly charge split between employer and employee. Add six income tax brackets and city minimum wages that differ from the state rate and a generic template falls short. This New Mexico paystub generator applies the 2026 FYI-104 tables, includes the fee and itemizes federal tax and FICA.
Free preview · FYI-104 withholding and WC fee · Instant PDF
Short answer
A 2026 New Mexico pay stub shows federal income tax, Social Security, Medicare, New Mexico withholding from the FYI-104 tables (1.5% to 5.9%) and the employee's share of the workers' compensation fee, $2.25 a quarter. There is no state disability, paid leave or local income tax deduction.

Includes the Line Other Templates Leave Out
The workers' compensation fee is deducted from employees under the Workers' Compensation Administration Act, so it belongs on the statement as its own line. A template built for another state simply does not have it.
Online Paystub prints the fee next to New Mexico withholding, federal tax and FICA. Preview the New Mexico paystub for free and download the PDF once every amount matches payroll.
- 1.5% to 5.9%six state brackets
- $2.25employee WC fee per quarter
- $12.00state minimum wage
- $15.40Santa Fe city and county
Six Brackets Behind the State Line
| Taxable income | Rate |
|---|---|
| Up to $5,500 | 1.5% |
| $5,500 to $16,500 | 3.2% |
| $16,500 to $33,500 | 4.3% |
| $33,500 to $66,500 | 4.7% |
| $66,500 to $210,000 | 4.9% |
| Over $210,000 | 5.9% |
These brackets, set by HB 252 in 2024, apply for 2025 and 2026. Withholding uses them through the FYI-104 withholding guide, whose annual table withholds nothing on the first $8,050 for a single employee and $16,100 for a married employee.
How Daniel's $52.44 Is Calculated
Single, biweekly, $1,760 gross
New Mexico has no state W-4. Employees who want different state withholding fill in a second federal W-4 marked For New Mexico State Withholding Only. Bonuses paid separately may be withheld at a flat 5.9%.
Sandia Ridge Veterinary Clinic Sample

Scenario: Daniel Ortega works for Sandia Ridge Veterinary Clinic at 2500 Central Ave SE in Albuquerque. He earns $22.00 an hour, works 80 hours from September 7 to September 20, 2026 and is paid September 25. He files single and this is his 21st paycheck of the year.
| Line | Current | Year to date |
|---|---|---|
| Gross pay | $1,760.00 | $36,960.00 |
| Federal income tax | $127.35 | $2,674.35 |
| New Mexico state tax | $52.44 | $1,101.24 |
| NM workers' compensation fee | $0.35 | $7.35 |
| Medicare | $25.52 | $535.92 |
| Social Security | $109.12 | $2,291.52 |
| Total deductions | $314.78 | $6,610.38 |
| Net pay | $1,445.22 | $30,349.62 |
The fee line spreads the employee's quarterly share across biweekly checks. For what each column means, see what a paystub is and what it includes.
The Workers' Compensation Fee Line
Because the amount is so small, some payroll systems take it once a quarter and others spread it over each check. Either way it should appear on the new mexico check stub with a clear label such as NM WC fee.
City Minimum Wages Above the State Rate
| Where | Hourly minimum | Tipped cash wage |
|---|---|---|
| Statewide | $12.00 | $3.00 |
| Albuquerque | $12.00 (state rate applies) | $7.20 |
| Las Cruces | $13.01 | $5.20 |
| City of Santa Fe | $15.40 from March 1, 2026 | Tips may count above $100 a month |
| Santa Fe County | $15.40 from March 1, 2026 | $4.62 |
Santa Fe's city rate is scheduled to rise to $17.50 on January 1, 2027. A New Mexico pay stub for work done inside those city limits should show at least the local rate.
What a Written Receipt Must Show
Required with each payment under NMSA 50-4-2
- The employer's name
- Hours worked in the period
- Gross pay
- Total wages and benefits earned
- An itemized list of every deduction
Deductions other than taxes need the employee's written authorization or a court order. A New Mexico pay stub that names each deduction, including the WC fee, meets the itemization rule without extra notes.

Paydays and Final Pay
- Work from the 1st to the 15th
Paid by the 25th of the same month.
- Work from the 16th to month end
Paid by the 10th of the next month.
- Fired
Final wages within five days or ten days for task, piece or commission pay.
- Quit
Final wages on the next regular payday.
New Employer Reporting in 2026
From the first quarter of 2026 employers file a quarterly employee wage and withholding report, TRD-41431, by the 25th day after each quarter and withholding returns and W-2s must be filed electronically. Unemployment insurance remains an employer tax on the first $34,800 of wages and is never deducted from pay.
Rentals, Loans and Monthly Income
Landlords in Albuquerque and Santa Fe usually ask for recent stubs; see what proof of income an apartment requires. They convert biweekly pay to a monthly figure the same way this guide to gross monthly income does.
- 1
Employer and employee
Clinic, shop or office details, employee name and the last four SSN digits.
- 2
Pay details
Rate, hours, frequency and filing status from the W-4.
- 3
Preview and download
Check the state and WC fee lines, then download the PDF for $4.99.
Compare scenarios first in the New Mexico paycheck calculator, then create the final record with the new mexico paystub generator.
Only Real Payroll
A pay stub documents wages that were actually paid. Inventing income or an employer to qualify for a loan or lease is fraud. Use the new mexico paystub generator only for true payroll and keep each new mexico paystub consistent with deposits and the W-2. A New Mexico pay stub that matches those records needs no explanation and a new mexico check stub that does not will be questioned.
Watch an Albuquerque Pay Stub Come Together
Follow the generator step by step; with New Mexico as the work state the WC fee and state tax lines appear.
New Mexico Paystub FAQ
What is the New Mexico workers' compensation fee on a paycheck?
A quarterly fee of $4.80 per employee from July 1, 2025 to June 30, 2028, of which $2.25 is deducted from the employee and $2.55 is paid by the employer.
What are the New Mexico income tax brackets for 2026?
For single filers 1.5% up to $5,500, 3.2% up to $16,500, 4.3% up to $33,500, 4.7% up to $66,500, 4.9% up to $210,000 and 5.9% above.
Does New Mexico have a state W-4?
No. Employees may complete a second federal W-4 marked For New Mexico State Withholding Only to change state withholding.
What is the minimum wage in New Mexico in 2026?
$12.00 statewide, $13.01 in Las Cruces and $15.40 in the city and county of Santa Fe from March 1, 2026.
How often must New Mexico employees be paid?
At least twice a month, with paydays no more than 16 days apart.
What must a New Mexico pay stub show?
The employer's name, hours worked, gross pay, total wages and benefits and an itemized list of deductions.
How much does a New Mexico pay stub cost?
$4.99 for one stub, no subscription, with a free preview first.
New Mexico Paychecks Near Texas, Arizona and Colorado
New Mexico withholds state tax and a workers' compensation fee. Border cities on three sides share their workforce with a neighbor.
- Las Cruces and Sunland Park residents who work in El Paso have no state income tax withheld on that pay. Build those stubs with the Texas paystub generator.
- Gallup and Farmington employers with crews in Arizona need Arizona's flat-rate A-4 withholding, available in the Arizona paystub generator.
- Farmington and Raton workers with jobs in Durango or Trinidad pay Colorado tax and FAMLI premiums; use the Colorado paystub generator.
Payroll rules on this page checked against the New Mexico Taxation and Revenue Department FYI-104, the Workforce Solutions Department and city wage ordinances by Olivia Bennett, Payroll Specialist. Last reviewed .