New Mexico · Updated May 2026

New Mexico labor law, encoded as policies you can deploy.

State minimum wage at $12.00 — three city ordinances exceed state floor — NMSA § 50-4-22 sets state minimum at $12.00 since Jan 1, 2023. Tipped wage $3.00 cash (more generous than federal $2.13). Three city/county ordinances exceed state: Las Cruces $13.01 (CPI-indexed), Santa Fe County living wage $14.60 (county service contractors only), Albuquerque $12.00 with $10.85 benefits credit option ($2,500 healthcare/childcare).

Last updated: May 4, 2026 22 policies covered Reviewed against NM DWS 2026 guidance
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New Mexico minimum wage ($12.00 + 3 city ordinances)

NMSA 50-4-22 — $12.00/hr since Jan 1, 2023. Tipped $3.00 (more generous than federal $2.13). Three local ordinances exceed: Las Cruces $13.01 (CPI-indexed), Santa Fe County $14.60 (contractors), Albuquerque tipped $7.20 + $10.85 benefits credit option.

Block close without vacation payout Surface PLAWA-vacation comingling risk
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Healthy Workplaces Act (universal PSL, 1+ employee)

NMSA 50-17 (eff Jul 1, 2022) — universal paid sick leave at all employers with 1+ employee. 1 hour per 30 worked. 64-hour annual cap. Carryover to 64-hour cap. Permissible uses: own illness, family member illness, domestic violence/abuse/stalking. Documentation only after 2+ consecutive workdays.

PLAWA balance on every paystub Warn on retaliation pattern
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NM Wage Payment Act (strict bi-monthly dates)

NMSA 50-4-2 — regular paydays no more than 16 days apart. Services 1st-15th paid by 25th of same month. Services 16th-last paid by 10th of following month. Strict bi-monthly date framework distinctive among states. Final pay 5-day deadline for terminations.

Block schedule under 14-day notice Predictability pay on changes

Compliance, on autopilot.

New Mexico's wage and hour rules in 2026 sit between Mountain West progressive frameworks and federal-default southwest neighbors. $12.00 state minimum (NMSA § 50-4-22, since 2023, no CPI indexing); three local minimum wages exceed state (Las Cruces $13.01, Santa Fe County $14.60 contractors, Albuquerque $12.00 with benefits credit); tipped wage $3.00 (more generous than federal $2.13); Healthy Workplaces Act with universal PSL coverage (1+ employee); NM Wage Payment Act with strict bi-monthly date framework. Layered on top: NM Human Rights Act (4+ employees with broader protected categories than Title VII, including spousal affiliation and domestic abuse leave); NOT right-to-work (distinctive in southwest); NM OSHA state plan; mini-COBRA at 6 months; oil/gas industry IC focus; multi-factor common law IC test; comprehensive anti-retaliation framework protecting Minimum Wage Act, domestic violence leave, workers' comp, OSHA, NM Human Rights Act activities. Teambridge encodes these as composable rules, runs them at shift create / save / clock-out, and preserves the audit trail across local wage routing.

Optimize
Silently routes around the issue.
Flag
Surfaces a note. Action proceeds.
Avoid
Warns and discourages. Allows override.
Critical
Strong warning. Requires acknowledgment.
Block
Hard stop. Cannot proceed.
Softer Harder
The New Mexico policy library

18 rules. The right severity for each.

New Mexico's wage and hour rules in 2026 sit between Mountain West progressive frameworks and federal-default southwest neighbors. $12.00 state minimum (NMSA § 50-4-22, since 2023, no CPI indexing); three local minimum wages exceed state (Las Cruces $13.01, Santa Fe County $14.60 contractors, Albuquerque $12.00 with benefits credit); tipped wage $3.00 (more generous than federal $2.13); Healthy Workplaces Act with universal PSL coverage (1+ employee); NM Wage Payment Act with strict bi-monthly date framework. Layered on top: NM Human Rights Act (4+ employees with broader protected categories than Title VII, including spousal affiliation and domestic abuse leave); NOT right-to-work (distinctive in southwest); NM OSHA state plan; mini-COBRA at 6 months; oil/gas industry IC focus; multi-factor common law IC test; comprehensive anti-retaliation framework protecting Minimum Wage Act, domestic violence leave, workers' comp, OSHA, NM Human Rights Act activities. Teambridge encodes these as composable rules, runs them at shift create / save / clock-out, and preserves the audit trail across local wage routing.

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New Mexico minimum wage ($12.00 + 3 city ordinances)

NMSA 50-4-22 — $12.00/hr since Jan 1, 2023. Tipped $3.00 (more generous than federal $2.13). Three local ordinances exceed: Las Cruces $13.01 (CPI-indexed), Santa Fe County $14.60 (contractors), Albuquerque tipped $7.20 + $10.85 benefits credit option.

$12.00 state min 3 city ordinances $3 tipped
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Healthy Workplaces Act (universal PSL, 1+ employee)

NMSA 50-17 (eff Jul 1, 2022) — universal paid sick leave at all employers with 1+ employee. 1 hour per 30 worked. 64-hour annual cap. Carryover to 64-hour cap. Permissible uses: own illness, family member illness, domestic violence/abuse/stalking. Documentation only after 2+ consecutive workdays.

Universal coverage 64 hours/year 1 hr per 30
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NM Wage Payment Act (strict bi-monthly dates)

NMSA 50-4-2 — regular paydays no more than 16 days apart. Services 1st-15th paid by 25th of same month. Services 16th-last paid by 10th of following month. Strict bi-monthly date framework distinctive among states. Final pay 5-day deadline for terminations.

16-day max Strict bi-monthly dates 5-day final pay
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State OT mirrors federal FLSA

NMSA 50-4-22 mirrors federal FLSA 1.5x rate over 40 hours/workweek. Provides parallel state enforcement track. NM does NOT have daily OT trigger. Federal IRC 225 OT deduction flows through to NM taxable income via federal AGI starting point.

State + federal track No daily OT IRC OT deduction flows through
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NM Human Rights Act (4+ employees)

NMSA 28-1-2 et seq. — anti-discrimination at 4+ employees. Categories include sexual orientation, gender identity, spousal affiliation, domestic abuse leave, serious medical condition (broader than federal). Human Rights Bureau enforces with 300-day SOL.

4+ employees SO/GI explicit Spousal affiliation
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NM is NOT a right-to-work state

Union security agreements (contracts requiring all bargaining unit employees to pay union dues or fees) permitted under NM state law. Distinctive in southwest region. Federal NLRA still governs union organizing rights. Distinguishes NM from neighboring TX, AZ, OK (all RTW).

Not RTW Union security allowed Distinctive in southwest
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IC classification: multi-factor common law test

NM applies multi-factor common law test (similar to IRS framework). Behavioral control + financial control + relationship type. Industry concentration in oil/gas (Permian Basin) creates IC misclassification enforcement priority. NM Environment Dept administers OSHA state plan.

Multi-factor test Oil/gas IC focus NM OSHA plan
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NM leave framework (DV leave + federal FMLA)

Multi-track worker protections: HWA universal PSL; federal FMLA at 50+; NM Domestic Violence Leave with NMHRA protected status; 2-hour paid voting leave; jury duty unpaid; USERRA military. PFML legislation proposed but not enacted.

DV leave protected 2-hour paid voting Federal FMLA 50+
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Las Cruces minimum wage $13.01 (CPI-indexed)

Las Cruces Ordinance 2726 (2014) — $13.01/hr for 2026. CPI-indexed annually. Tipped minimum $5.20. Applies to all employers operating within Las Cruces city limits regardless of size. Adopts whichever rate is higher between state minimum and city's CPI-adjusted rate.

$13.01 CPI-indexed All Las Cruces employers $5.20 tipped
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Santa Fe County living wage $14.60 (contractors only)

Santa Fe County Ordinance establishes living wage applying specifically to employees working on Santa Fe County service contracts. Tipped minimum $4.38 (effective March 1, 2025). Private employers not contracting with county subject to state $12.00.

$14.60 contractors only $4.38 tipped Limited scope
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Albuquerque tipped $7.20 + benefits credit $10.85

Albuquerque tipped wage $7.20 (much higher than state $3.00). Benefits credit option: employer may pay $10.85/hr if providing healthcare/childcare benefits valued at $2,500+ annually. State $12.00 supersedes ABQ city standard $11.85 for general workers.

$7.20 tipped $10.85 benefits credit $2,500 benefit threshold
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NM final pay (5-day deadline for terminations)

NMSA 50-4-4 — terminated workers must be paid within 5 days of termination. Resigning workers paid by next regular payday. Distinguishes NM from generic 'next payday' frameworks. Aggressive 5-day rule benefits workers in employer-initiated separations.

5-day termination deadline Next payday for quit Aggressive timing
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NM mini-COBRA (6-month continuation)

Federal COBRA only applies to 20+ employee employers. NM mini-COBRA allows workers at smaller employers (under 20) to continue health insurance coverage for up to 6 months after triggering event. Distinguishes NM from many states without mini-COBRA frameworks.

6-month continuation Sub-20 employee coverage Triggering event notice
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NM Domestic Violence Leave (NMSA 50-4A)

Workers experiencing domestic violence may take leave for medical attention, victim services, counseling, safety planning, legal services. Workers using domestic violence leave have protected status under NMHRA. Anti-retaliation provisions integrated with NMHRA framework.

NMHRA protected status Multi-purpose leave Anti-retaliation integrated
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NM tipped wage $3.00 (more generous than federal)

NMSA 50-4-22(C) — tipped wage $3.00/hr cash since 2023. More generous than federal $2.13. Workers earning $30+/month qualify as tipped. Tip credit reaches $12.00. Albuquerque tipped wage $7.20 supersedes state $3.00 for ABQ workers.

$3.00 cash More generous than federal $30/month threshold
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Comprehensive anti-retaliation framework (NMSA 50-4-26)

Employers may not discharge or discriminate against workers for exercising rights under: Minimum Wage Act; domestic-violence leave; workers' compensation; occupational disease benefits; workplace safety complaints; NM Human Rights Act. Single statutory framework reaches multiple worker rights.

Multi-statute reach Single framework Comprehensive protection
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NM Environment Dept OSHA state plan

NM Environment Department's Occupational Health and Safety Bureau administers state OSHA plan covering most private sector employers plus state/local governments. Tracks federal OSHA standards. Enforcement priorities: oil/gas (Permian Basin), agriculture, construction. Free On-Site Consultation Program.

State plan Oil/gas focus Free consultation
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Under-18 first 90 days at $10.50/hr

NM workers under 18 may be paid $10.50/hr in first 90 days of employment (vs state $12.00). Federal training wage of $4.25 available for under-20 workers in first 90 consecutive days. Federal FLSA child labor laws apply alongside state framework.

$10.50 first 90 days Under-18 only Federal $4.25 alternative
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01NMSA § 50-4-22 — state floor with Las Cruces, Santa Fe County, Albuquerque exceptions

New Mexico's minimum wage is $12.00/hr — under NMSA § 50-4-22. The rate took effect January 1, 2023 as the final phase of 2019 House Bill 31 increases: $9.00 (Jan 1, 2020), $10.50 (Jan 1, 2021), $11.50 (Jan 1, 2022), $12.00 (Jan 1, 2023). Prior to 2020, NM minimum was $7.50 (federal-floor-adjacent). No CPI indexing under state law — rate has remained at $12.00 since 2023. New legislation required for any increase.

Las Cruces $13.01 (CPI-indexed): Las Cruces Ordinance 2726 (2014) establishes municipal minimum wage with annual CPI increases. For 2026, $13.01/hr. Tipped minimum $5.20. Workers receiving $30+/week in tips may be paid the cash wage if total earnings meet local minimum. Applies to all employers operating within city limits regardless of size. City calculates annual adjustment based on CPI index and adopts whichever rate is higher between state minimum and city's CPI-adjusted rate.

Santa Fe County living wage $14.60 (county service contractors only): Santa Fe County Ordinance establishes living wage applying specifically to employees working on Santa Fe County service contracts. Private employers not contracting with county subject to state minimum $12.00. Tipped minimum $4.38 (effective March 1, 2025). The framework distinguishes Santa Fe County from full-coverage city ordinances by limiting scope to public contractors.

Albuquerque framework (city ordinance + state preemption): Albuquerque ordinance calculates $11.85 for 2026, but per City of Albuquerque official guidance, state minimum $12.00 supersedes the city rate as prevailing wage for general private employers. Tipped wage $7.20 per Albuquerque ordinance (much higher than state $3.00). Benefits credit option: employer may pay $10.85/hr if providing healthcare and/or childcare benefits valued at $2,500 annually or more. The benefits credit framework is structurally distinctive — provides flexibility for employers offering substantial benefits packages.

Tipped workers earn $3.00/hr cash + up to $9.00 tip credit ($12.00 - $3.00), with total compensation including tips required to reach $12.00 (state minimum). Tipped wage $3.00 is more generous than federal $2.13 framework. Tip credit applies to workers earning $30+/month in tips. Workers under 18 may be paid $10.50/hr in their first 90 days of employment under NM law. Federal training wage of $4.25/hr available for workers under age 20 during their first 90 consecutive days of employment. Multi-state operators with NM workforces should configure: (1) state $12.00 floor; (2) Las Cruces $13.01 (full coverage); (3) Santa Fe County $14.60 (only county contractors); (4) Albuquerque $7.20 tipped + $10.85 benefits credit option; (5) under-18 first-90-day $10.50 rate; (6) federal under-20 training wage $4.25 if applicable.

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New Mexico minimum wage ($12.00 + 3 city ordinances)

NMSA 50-4-22 — $12.00/hr since Jan 1, 2023. Tipped $3.00 (more generous than federal $2.13). Three local ordinances exceed: Las Cruces $13.01 (CPI-indexed), Santa Fe County $14.60 (contractors), Albuquerque tipped $7.20 + $10.85 benefits credit option.

$12.00 state min 3 city ordinances $3 tipped
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Why NM city ordinances require multi-jurisdiction wage routing New Mexico's minimum wage is $12.00/hr — under NMSA § 50-4-22. The rate took effect January 1, 2023 (final phase from 2019 House Bill 31, which raised state minimum from $7.50 in 2019 through phased increases: $9.00 (2020), $10.50 (2021), $11.50 (2022), $12.00 (2023)). No CPI indexing under state law — rate has remained at $12.00 since 2023. Three local minimum wages exceed state floor: (1) Las Cruces $13.01 (Las Cruces Ordinance 2726, 2014, CPI-indexed) — applies to all employers operating within city limits regardless of size, tipped $5.20. (2) Santa Fe County $14.60 living wage — applies specifically to employees working on Santa Fe County service contracts (not general private employment). (3) Albuquerque — city ordinance calculates $11.85 but state $12.00 supersedes; tipped wage $7.20 (much higher than state $3.00); benefits credit option allows $10.85/hr if employer provides healthcare/childcare benefits valued at $2,500+ annually. Tipped wage $3.00 cash (more generous than federal $2.13). Tipped workers earning $30+/month qualify. Tip credit reaches $12.00 with combined cash + tips. Under-18 workers may earn $10.50 in their first 90 days. Federal training wage of $4.25 available for under-20 workers in first 90 consecutive days.

Read the full New Mexico $12.00 state min + 3 city ordinances exceed state guide →

02NMSA § 50-17 — universal paid sick leave at all employers

New Mexico Healthy Workplaces Act (HWA) under NMSA § 50-17 took effect July 1, 2022. Signed into law on April 8, 2021, by Governor Lujan Grisham. The framework provides New Mexico's first state-level paid sick leave mandate.

Universal coverage — ALL employers with 1+ employee: the framework applies to every NM private employer regardless of size. Distinguishes NM from threshold-based PSL frameworks (CT 50+, MN tiered, NE 11+). Aligns NM with universal-coverage states: AZ (Prop 206, 2016), MI (ESTA, Feb 2025).

Accrual rate and cap: 1 hour of paid sick leave per 30 hours worked. 64-hour annual cap (uniform regardless of employer size). Workers begin accruing from first hour worked (no waiting period). Carryover: unused PSL carries over from year to year up to the 64-hour cap.

Permissible uses: (1) Worker's own illness: physical or mental illness, injury, or health condition; need for medical diagnosis, care, or treatment; need for preventive medical care. (2) Family member's illness: care for family member with health needs. (3) Domestic violence/sexual assault/stalking: absence necessary due to domestic abuse, sexual assault, or stalking situation affecting worker or family member. Documentation: employers may only request documentation after worker has used sick leave for 2 or more consecutive workdays.

Notice requirement: employer must provide written notice to workers at time of hire outlining: sick leave rights; how leave is accrued and used; protections against retaliation; remedies for violations. Notice required in English and any other language that is the first language of 10% or more of employees. Anti-retaliation provisions: workers cannot be discharged, demoted, denied employment opportunities, or otherwise discriminated against for: (1) requesting HWA leave; (2) using HWA leave; (3) filing complaints about HWA violations. Civil remedies through private civil action and administrative penalties through NM DWS Labor Relations Division. Multi-state operators with NM workforces should configure: (1) PSL accrual at 1 hour per 30 worked from first hour; (2) 64-hour annual cap and carryover; (3) universal coverage from first hire; (4) hire-time notice in English and Spanish (and other languages as needed); (5) documentation request only for 2+ consecutive day absences; (6) anti-retaliation training for managers.

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Healthy Workplaces Act (universal PSL, 1+ employee)

NMSA 50-17 (eff Jul 1, 2022) — universal paid sick leave at all employers with 1+ employee. 1 hour per 30 worked. 64-hour annual cap. Carryover to 64-hour cap. Permissible uses: own illness, family member illness, domestic violence/abuse/stalking. Documentation only after 2+ consecutive workdays.

Universal coverage 64 hours/year 1 hr per 30
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Why HWA's universal coverage reaches every NM employer from day one New Mexico Healthy Workplaces Act (HWA) under NMSA § 50-17 took effect July 1, 2022. The framework provides paid sick leave at ALL employers with 1+ employee — universal coverage. One of the few state PSL frameworks with universal coverage alongside Michigan's ESTA (Feb 2025) and Arizona's Prop 206. Distinguishes NM from threshold-based PSL frameworks (CT 50+, MN tiered, NY tiered, NE 11+). Accrual: 1 hour of paid sick leave per 30 hours worked. Annual cap: 64 hours/year (uniform regardless of employer size). Carryover: unused PSL carries over from year to year up to the 64-hour cap. Permissible uses: worker's own illness or medical care; care for family member; reasons related to domestic violence, abuse, or stalking. Employers may only request documentation after worker has used sick leave for 2+ consecutive workdays. Employer must provide written notice to workers at time of hire outlining sick leave rights, accrual/use, and protections against retaliation. Anti-retaliation provisions apply. Workers cannot be discharged, demoted, denied employment opportunities, or otherwise discriminated against for: (1) requesting HWA leave; (2) using HWA leave; (3) filing complaints about HWA violations. Civil remedies and administrative penalties available through NM DWS.

Read the full New Mexico healthy workplaces act (universal 1+ employee psl) guide →

03NMSA § 50-4-2 — 1-15 paid by 25, 16-end paid by 10 of next month

New Mexico Wage Payment Act under NMSA § 50-4-2 establishes structurally distinctive pay frequency framework. The statute uses strict bi-monthly date framework rather than generic 'semi-monthly' or 'biweekly' framework: 'An employer in this state shall designate regular pay days, not more than sixteen days apart, as days fixed for the payment of wages to all employees paid in this state.'

First half of month payment: 'The employer shall pay for services rendered from the first to the fifteenth days, inclusive, of any calendar month by the twenty-fifth day of the month during which services are rendered.' Services worked 1st-15th must be paid no later than 25th of the same month — maximum 10-day delay.

Second half of month payment: 'For all services rendered from the sixteenth to the last day of the month, inclusive, of any calendar month by the tenth day of the succeeding month.' Services worked 16th-last day must be paid no later than 10th of the following month — maximum 10-day delay.

Regular paydays cannot be more than 16 days apart. The 16-day maximum prevents employers from gaming the bi-monthly framework with extended cycles. Combined with the strict 25th and 10th deadlines, the framework creates predictable bi-monthly payroll cycles for NM workers.

Wage statements required: at each payday with itemization showing earnings, deductions, net pay, hours worked, pay period dates. Wage records 3-year retention (federal FLSA standard). Final pay timing: next regular payday following separation, with 5-day deadline for terminations under NMSA § 50-4-4. Same rule applies whether worker resigned or was terminated. Multi-state operators expanding to NM should configure: (1) pay periods aligned with strict bi-monthly dates (1-15, 16-end); (2) 25th-of-month deadline for first half; (3) 10th-of-next-month deadline for second half; (4) 16-day maximum between paydays; (5) wage statement disclosure with full itemization; (6) final pay automation aligned with framework.

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NM Wage Payment Act (strict bi-monthly dates)

NMSA 50-4-2 — regular paydays no more than 16 days apart. Services 1st-15th paid by 25th of same month. Services 16th-last paid by 10th of following month. Strict bi-monthly date framework distinctive among states. Final pay 5-day deadline for terminations.

16-day max Strict bi-monthly dates 5-day final pay
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Why NM's strict bi-monthly date framework is structurally distinctive New Mexico Wage Payment Act under NMSA § 50-4-2 establishes structurally distinctive pay frequency framework. Most states use generic 'semi-monthly' or 'biweekly' frameworks; New Mexico uses strict bi-monthly dates: 'An employer in this state shall designate regular pay days, not more than sixteen days apart, as days fixed for the payment of wages to all employees paid in this state. The employer shall pay for services rendered from the first to the fifteenth days, inclusive, of any calendar month by the twenty-fifth day of the month during which services are rendered, and for all services rendered from the sixteenth to the last day of the month, inclusive, of any calendar month by the tenth day of the succeeding month.' Operationally: services rendered 1st-15th of any calendar month must be paid by 25th of same month (10-day delay maximum); services rendered 16th-last day must be paid by 10th of following month (10-day delay maximum). Regular paydays cannot be more than 16 days apart. Wage statements required at each payday with itemization. Wage records 3-year retention (federal FLSA standard). Multi-state operators expanding to NM should configure pay periods aligned with strict bi-monthly dates rather than generic biweekly cycles.

Read the full New Mexico nm wage payment act (strict bi-monthly date framework) guide →

04NMSA § 50-4-22 — state OT mirrors federal FLSA

New Mexico has state OT statute under NMSA § 50-4-22 mirroring federal FLSA: 1.5× regular rate for hours worked over 40 in a workweek for non-exempt workers. State OT statute provides parallel state enforcement track to federal FLSA. Workers may pursue dual-track claims through NM DWS or federal FLSA private action.

Federal regular rate calculation under 29 CFR Part 778 controls. All compensation components must be included: hourly wages, nondiscretionary bonuses, shift differentials, commissions, certain piecework. Failing to include nondiscretionary bonuses in regular rate is a common employer mistake.

FLSA exemptions apply: executive, administrative, professional (with $684/week salary basis + duties test); computer professionals; outside sales; highly compensated employees ($107,432/year). NM follows federal exemption analysis without state-specific modifications. NM does NOT have daily overtime trigger — unlike CA (Lab Code § 510 — 8 hours daily), AK (8 hours daily for most non-exempt), NV (NRS 608.018 — 8 hours daily for under $13.50 tier).

Dual enforcement track: workers may pursue OT claims through: (1) Federal FLSA private action in federal court with 2-year SOL (3 if willful), liquidated damages equal to unpaid amount, attorney fees; (2) NM Wage Payment Act state claim through New Mexico Department of Workforce Solutions Labor Relations Division — administrative enforcement with civil penalties available. The dual-track framework provides multiple paths to recovery.

Federal IRC § 225 OT deduction conformity: NM uses federal AGI as starting point for state taxable income. Federal IRC § 225 OT tax deduction provides up to $12,500 single / $25,000 married filing jointly of qualified OT compensation premium deductible from federal taxable income. Because NM uses the federal AGI starting point, the federal deduction reduces NM taxable income automatically. Multi-state operators with NM workforces should configure: (1) federal 40-hour OT for FLSA-covered workers; (2) parallel state OT enforcement under NMSA § 50-4-22; (3) federal IRC § 225 deduction tracking for both federal and state income tax benefit; (4) records retention 3 years (federal FLSA standard).

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State OT mirrors federal FLSA

NMSA 50-4-22 mirrors federal FLSA 1.5x rate over 40 hours/workweek. Provides parallel state enforcement track. NM does NOT have daily OT trigger. Federal IRC 225 OT deduction flows through to NM taxable income via federal AGI starting point.

State + federal track No daily OT IRC OT deduction flows through
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Why NM's state OT framework provides parallel state enforcement New Mexico has state OT statute mirroring federal FLSA. NMSA § 50-4-22 requires 1.5× regular rate for hours past 40 in a workweek. Workers may pursue OT claims through: (1) federal FLSA private action with 2-3 year SOL and double damages; (2) NM Wage Payment Act state claim through NM DWS — also with state-level enforcement track. The dual-track framework gives workers multiple paths to recovery. Federal IRC § 225 OT deduction conformity: NM uses federal AGI as starting point for state taxable income. Federal IRC § 225 OT tax deduction (One Big Beautiful Bill Act, 2025-2028, up to $12,500 single / $25,000 married joint of qualified OT compensation premium) flows through to NM taxable income automatically. Workers receive both federal and state tax benefit on qualifying OT income. Federal $684/week exempt threshold applies. Federal regular rate calculation under 29 CFR Part 778 governs. NM follows federal exemption analysis without state-specific modifications. NM does NOT have daily overtime trigger (unlike CA, AK, NV which add daily OT triggers).

Read the full New Mexico federal flsa overtime (state mirrors federal) guide →

05NMSA § 28-1-2 et seq. — broader protected categories than Title VII

New Mexico Human Rights Act (NMHRA) under NMSA §§ 28-1-2 et seq. prohibits employment discrimination at 4+ employee threshold. The 4-employee threshold is broader than federal Title VII's 15-employee threshold. Smaller NM employers (4-14 employees) face state-level anti-discrimination obligations that federal Title VII doesn't reach.

Protected categories under NMHRA: race; age (40+, with 18+ in some contexts); religion; color; national origin; ancestry; sex (including pregnancy, childbirth, and related medical conditions); sexual orientation; gender identity; physical or mental handicap; serious medical condition; spousal affiliation; domestic abuse leave; genetic information. The category list is broader than federal Title VII, ADEA, ADA, GINA, PWFA combined.

Distinctive NM-specific protections: (1) Spousal affiliation: protection from discrimination based on identity of worker's spouse — distinctive among states. Workers cannot face employment consequences based on their spouse's identity. (2) Domestic abuse leave: protected status for workers using domestic violence/abuse leave under NM law. (3) Sexual orientation and gender identity: explicitly protected at state level. (4) Serious medical condition: broader than ADA's disability framework — covers serious medical conditions that may not meet ADA disability definition.

Enforcement: New Mexico Human Rights Bureau investigates state-level claims. Workers may file with Bureau within 300 days of the alleged discriminatory act. Process involves: (1) filing intake form and formal complaint; (2) investigation by Bureau; (3) possible mediation or settlement; (4) referral for public hearing if no resolution. Workers may pursue parallel federal claims with EEOC (300-day filing deadline in NM).

Damages framework: NMHRA provides for back pay, reinstatement, attorney fees, and other equitable relief. Compensatory and punitive damages available in private civil actions. Workers may pursue parallel federal claims with damages caps based on employer size (currently $50K-$300K under Title VII). Pregnancy accommodation: federal Pregnant Workers Fairness Act (effective June 27, 2023) applies to NM employers with 15+ employees. NM's NMHRA pregnancy protection extends to 4+ employees through pregnancy/childbirth/related medical conditions category. Multi-state operators expanding to NM should configure: (1) NMHRA compliance from 4 employees with broader category list; (2) spousal affiliation and domestic abuse leave protections; (3) explicit SO/GI protection; (4) federal Title VII/ADA/PWFA coordination at 15 employees; (5) federal ADEA at 20 employees; (6) federal FMLA at 50 employees; (7) parallel state-federal claim coordination workflow.

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NM Human Rights Act (4+ employees)

NMSA 28-1-2 et seq. — anti-discrimination at 4+ employees. Categories include sexual orientation, gender identity, spousal affiliation, domestic abuse leave, serious medical condition (broader than federal). Human Rights Bureau enforces with 300-day SOL.

4+ employees SO/GI explicit Spousal affiliation
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Why NMHRA's expanded protected categories reach beyond federal frameworks New Mexico Human Rights Act (NMHRA) under NMSA §§ 28-1-2 et seq. prohibits employment discrimination at the 4+ employee threshold (broader than federal Title VII's 15-employee threshold). Protected categories under NMHRA: race, age (40+, with 18+ in some contexts), religion, color, national origin, ancestry, sex (including pregnancy, childbirth, and related medical conditions), sexual orientation, gender identity, physical or mental handicap, serious medical condition, spousal affiliation, domestic abuse leave, genetic information. The category list is broader than federal Title VII, ADEA, ADA, GINA, PWFA combined. Notable distinctive categories: (1) Spousal affiliation: protection from discrimination based on identity of worker's spouse — distinctive among states. (2) Domestic abuse leave: protected status for workers using domestic violence/abuse leave under NM law. (3) Sexual orientation and gender identity: explicitly protected at state level (federal Bostock applies federally). (4) Serious medical condition: broader than ADA's disability framework. Enforcement: New Mexico Human Rights Bureau investigates state-level claims. Workers must file with Bureau within 300 days of alleged discriminatory act. Workers may pursue parallel federal claims under Title VII, ADEA, ADA, GINA, PWFA where applicable.

Read the full New Mexico nm human rights act (4+ employees) guide →

06Union security agreements permitted under NM state law

New Mexico is NOT a right-to-work state. Distinctive in the southwest region. Union security agreements (contracts requiring all employees in a bargaining unit to pay union dues or fees as a condition of employment) are permitted under NM state law.

Comparison to neighboring states: (1) Texas: right-to-work since 1947. (2) Arizona: right-to-work since 1946. (3) Oklahoma: right-to-work since 2001 (Constitution Art. XXIII, § 1A via SQ 695). (4) Colorado: NOT right-to-work (Labor Peace Act). (5) Utah: right-to-work. New Mexico's non-RTW status places it alongside CO in the Mountain West/Southwest region.

Federal NLRA continues to govern: workers retain federal protections under the National Labor Relations Act (NLRA), administered by the National Labor Relations Board (NLRB). Workers' federal NLRA rights: (1) organize or join labor unions; (2) engage in protected concerted activity (e.g., discussing wages with co-workers); (3) bargain collectively through representatives of their own choosing; (4) refrain from such activities; (5) right to strike. The NLRA preempts state laws that conflict with these rights.

Industry concentration in NM: oil and gas (Permian Basin straddles NM/TX, significant NM production); healthcare (Albuquerque hospital systems); education (University of New Mexico, NM State); government (federal labs — Sandia, Los Alamos; state and local government); tourism (Santa Fe, Taos, Albuquerque attractions); agriculture (chile production, livestock); film and television production (significant tax incentive program).

CBA terms for non-RTW states: CBAs in NM may include: (1) union security clauses (all bargaining unit workers must pay dues or agency fees); (2) closed shop arrangements (members only) — NOTE: closed shops are illegal under federal NLRA Section 8(a)(3); (3) union shop arrangements (workers must join within 30 days of hire); (4) agency shop arrangements (workers must pay fees but need not join). Under federal NLRA, workers in non-RTW states with union security clauses must pay dues or fees as condition of employment. Workers may have right to opt out of union political spending under Communications Workers of America v. Beck (1988). Multi-state operators expanding to NM from RTW states should review CBA terms and prepare for union-active environment. Multi-state operators expanding from non-RTW states will find familiar dynamics.

Active

NM is NOT a right-to-work state

Union security agreements (contracts requiring all bargaining unit employees to pay union dues or fees) permitted under NM state law. Distinctive in southwest region. Federal NLRA still governs union organizing rights. Distinguishes NM from neighboring TX, AZ, OK (all RTW).

Not RTW Union security allowed Distinctive in southwest
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Why NM's non-RTW status distinguishes it from neighboring states New Mexico is NOT a right-to-work state — distinctive in the southwest region. Union security agreements (contracts requiring all employees in a bargaining unit to pay union dues or fees as a condition of employment) are permitted under NM state law. Distinguishes NM from neighboring TX (RTW since 1947), AZ (RTW), OK (RTW since 2001), all right-to-work states. Federal NLRA still governs union organizing rights. Workers retain federal protections under the National Labor Relations Act (NLRA), administered by the National Labor Relations Board (NLRB), giving workers the right to: organize or join labor unions; engage in protected concerted activity; bargain collectively through representatives of their own choosing; refrain from such activities. Operational implications: multi-state operators expanding to NM from RTW states (TX, AZ, OK) should be aware that CBAs may include union security clauses requiring all bargaining unit workers to pay dues or fees. Multi-state operators expanding from non-RTW states (CA, NY, NJ, IL) face familiar union-organizing dynamics. Industry concentration: oil/gas (Permian Basin straddles NM/TX); healthcare; education; government; tourism.

Read the full New Mexico nm is not a right-to-work state (distinctive in southwest) guide →

07Multi-factor common law test; NM OSHA state plan; 6-month mini-COBRA

New Mexico applies a multi-factor common law test for IC classification, structurally similar to the IRS framework under Rev. Rul. 87-41. Factors evaluated: behavioral control; financial control; relationship type. The multi-factor test is more permissive than ABC test states (NJ, MA, CA, MD, CT, NV).

Industry concentration creates IC misclassification priority: oil and gas industry concentrated in Permian Basin (which straddles NM and TX) frequently misclassifies workers as IC. Other industries with NM enforcement priority: construction; healthcare; agriculture; trucking. NM Department of Workforce Solutions and federal IRS coordinate on misclassification investigation.

Misclassification consequences: unemployment insurance back-contributions plus penalties (NM Department of Workforce Solutions); workers' compensation premium back-payment plus exposure for any injuries during misclassified period (NM Workers' Compensation Administration); federal IRS Form SS-8 reclassification with Section 3509 employment tax penalties; potential wage exposure under NM Minimum Wage Act and federal FLSA if workers should have received minimum wage and OT.

NM OSHA state plan: NM Environment Department's Occupational Health and Safety Bureau administers state OSHA plan. State plan covers most private sector employers plus state and local governments. State plan tracks federal OSHA standards with NM-specific recordkeeping and reporting. NM-distinctive priorities: oil and gas industry safety (significant NM production); agricultural workforce safety; construction safety. NM OSHA Free On-Site Consultation Program provides free, confidential safety consultations to small/medium businesses in high-hazard industries.

Mini-COBRA at 6 months: federal COBRA only applies to employers with 20+ employees. NM mini-COBRA allows workers at smaller employers (under 20) to continue health insurance coverage for up to 6 months after triggering event (separation, reduction in hours). When triggering event occurs, employers should notify the insurer of worker's (or dependent's) change of status and last known address. Comprehensive anti-retaliation framework under NMSA § 50-4-26: employers may not discharge or discriminate against workers for exercising rights under: Minimum Wage Act; domestic-violence leave; workers' compensation claims; occupational disease benefits; workplace safety complaints; NM Human Rights Act complaints or proceedings. Multi-state operators expanding to NM should configure: (1) IC classification review with oil/gas focus if applicable; (2) NM OSHA reporting workflow distinct from federal; (3) mini-COBRA workflow for sub-20-employee operations; (4) anti-retaliation training across all protected activities.

Active

IC classification: multi-factor common law test

NM applies multi-factor common law test (similar to IRS framework). Behavioral control + financial control + relationship type. Industry concentration in oil/gas (Permian Basin) creates IC misclassification enforcement priority. NM Environment Dept administers OSHA state plan.

Multi-factor test Oil/gas IC focus NM OSHA plan
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Why NM's framework intersects with oil/gas IC misclassification New Mexico applies a multi-factor common law test for IC classification — similar to the IRS framework. Factors include behavioral control, financial control, and relationship type. Industry concentration in oil/gas creates significant IC misclassification enforcement priority — Permian Basin operators frequently misclassify workers as IC. NM OSHA state plan: NM Environment Department's Occupational Health and Safety Bureau administers state OSHA plan covering most private sector employers plus state and local governments. State plan tracks federal OSHA standards. NM-distinctive priorities: oil/gas industry safety; agricultural workforce; construction. NM OSHA Free On-Site Consultation Program available for small/medium businesses. Mini-COBRA at 6 months: federal COBRA only applies to employers with 20+ employees. NM mini-COBRA allows workers at smaller employers (under 20) to continue health insurance coverage for up to 6 months after triggering event (separation, reduction in hours). Distinguishes NM from many states without mini-COBRA frameworks. Comprehensive anti-retaliation framework under NMSA § 50-4-26 protects workers exercising rights under: Minimum Wage Act; domestic violence leave; workers' compensation; OSHA complaints; NM Human Rights Act.

Read the full New Mexico ic + nm osha + mini-cobra guide →

08Domestic violence leave + federal FMLA + HWA universal PSL

New Mexico's leave framework includes multiple state and federal protections layered for comprehensive worker coverage. The framework includes: (1) HWA universal PSL (covered separately) — 64 hours/year at all employers; (2) Federal FMLA — 12 weeks unpaid at 50+ employee employers; (3) NM Domestic Violence Leave — protected status; (4) NM voting leave — 2 hours paid; (5) Jury duty leave; (6) Federal USERRA military leave; (7) PUMP Act for nursing mothers.

NM Domestic Violence Leave (NMSA § 50-4A): workers experiencing domestic violence may take leave for: (1) Medical attention: seeking medical attention for injuries from domestic violence. (2) Victim services: obtaining services from victim services organization. (3) Counseling: obtaining psychological or counseling services. (4) Safety planning: participating in safety planning, relocation, or other actions to increase safety. (5) Legal services: seeking legal assistance to protect from domestic violence. Protected status under NMHRA: workers using domestic violence leave have protected status under NM Human Rights Act — distinguishes NM from many states' domestic violence leave frameworks.

Federal FMLA framework: covers NM employers with 50+ employees within 75 miles. Workers eligible after 12 months of employment and 1,250 hours worked in the preceding 12 months. Up to 12 weeks of unpaid, job-protected leave per 12-month period for: birth/bonding with new child; care for spouse, child, or parent with serious health condition; worker's own serious health condition; qualifying military exigency. Up to 26 weeks for caring for covered service member with serious injury or illness.

Other NM-specific leaves: (1) Voting leave: NM provides up to 2 paid hours voting leave (NMSA § 1-12-42) if no 2 consecutive hours of non-work time available while polls are open. (2) Jury duty leave: employers must allow workers to perform jury duty without retaliation. Leave unpaid under state law. Workers cannot be required to use vacation/sick leave during jury service. (3) Military leave: federal USERRA covers private sector; state-specific protections for NM National Guard members.

PFML legislation: has not advanced significantly in the NM Legislature. New Mexico Paid Family and Medical Leave Act has been proposed in multiple sessions but not enacted. Multi-state operators expanding to NM from PFML states (CA, CO, CT, DC, MA, MN, NJ, NY, OR, RI, WA) should expect the absence of state PFML. Voluntary employer-provided PFML through private insurance or self-funded programs remains the only structured paid leave option for NM employers (alongside the specific state-mandated leaves and HWA PSL discussed above). Multi-state operators with NM workforces should configure: (1) HWA universal PSL accrual; (2) NM Domestic Violence Leave with NMHRA protected status; (3) federal FMLA at 50+ employees; (4) 2-hour paid voting leave; (5) jury duty leave (unpaid); (6) USERRA military leave; (7) PUMP Act nursing mother accommodations.

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NM leave framework (DV leave + federal FMLA)

Multi-track worker protections: HWA universal PSL; federal FMLA at 50+; NM Domestic Violence Leave with NMHRA protected status; 2-hour paid voting leave; jury duty unpaid; USERRA military. PFML legislation proposed but not enacted.

DV leave protected 2-hour paid voting Federal FMLA 50+
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Why NM's leave framework provides multi-track worker protections New Mexico's leave framework includes multiple state and federal protections layered for comprehensive worker coverage. HWA universal PSL (covered separately) provides 64-hour annual cap at all employers. Federal FMLA at 50+ employees provides 12 weeks unpaid for serious health conditions. NM Domestic Violence Leave (NMSA § 50-4A) provides leave for workers experiencing domestic violence — protected status under NMHRA. NM Domestic Violence Leave: workers may take leave for: seeking medical attention for injuries from domestic violence; obtaining services from victim services organization; obtaining psychological/counseling services; participating in safety planning; seeking legal assistance. Anti-retaliation provisions integrated with NMHRA framework. Federal FMLA: covers NM employers with 50+ employees within 75 miles. Workers eligible after 12 months and 1,250 hours. 12 weeks unpaid, job-protected leave for: birth/bonding; care for spouse, child, parent with serious health condition; worker's own serious health condition; military exigency. 26 weeks for covered service member care. Other NM leaves: federal USERRA military leave; jury duty leave; voting leave; PUMP Act for nursing mothers (federal). PFML legislation has not advanced in the NM Legislature.

Read the full New Mexico nm leave framework — domestic violence leave + federal fmla guide →

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Tell us how to reach you. We'll spin up these 18 policies in a sandbox tenant — pre-scoped to your roles, locations, and pay structure. $12.00 state minimum wage with Las Cruces, Santa Fe County, Albuquerque local wage routing, Healthy Workplaces Act universal PSL accrual, NM Wage Payment Act 16-day strict bi-monthly framework, NM Human Rights Act 4+ employee anti-discrimination compliance, and union security agreement compatibility

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What changed in New Mexico for 2026

New Mexico's 2026 changes are minimal at state level but active at city level. State $12.00 minimum unchanged for 4th consecutive year. Las Cruces $13.01 effective Jan 1, 2026 (CPI-adjusted). Santa Fe County living wage $14.60 for county service contractors. Albuquerque tipped wage $7.20 (city ordinance higher than state $3.00). Healthy Workplaces Act framework continues with universal PSL coverage. Federal IRC § 225 OT tax deduction flows through to NM taxable income via federal AGI starting point. Federal $684/week exempt threshold continues after Nov 2024 vacatur.

  • State $12.00 minimum unchanged for 4th consecutive year — NMSA § 50-4-22 sets state minimum at $12.00 since Jan 1, 2023 (final scheduled phase from 2019 House Bill 31). No CPI indexing under state law. New legislation required for any increase.
  • Las Cruces $13.01 effective Jan 1, 2026 (CPI-adjusted) — Las Cruces Ordinance 2726 (2014) establishes CPI-indexed local minimum wage. Current rate $13.01 exceeds state $12.00 and federal $7.25. Tipped minimum $5.20. Applies to all employers operating within Las Cruces city limits regardless of size.
  • Santa Fe County living wage $14.60 for county service contractors — applies specifically to employees working on Santa Fe County service contracts. Private employers not contracting with county subject to state $12.00. Tipped minimum $4.38.
  • Albuquerque tipped wage $7.20 — Albuquerque ordinance sets tipped minimum at $7.20 (much higher than state $3.00). City standard minimum $11.85 calculated by ordinance, but state $12.00 supersedes as prevailing wage. Benefits credit option: $10.85 if employer provides healthcare/childcare benefits valued at $2,500+ annually.
  • Federal IRC § 225 OT deduction flows through to NM taxable income — One Big Beautiful Bill Act (effective 2025-2028) provides up to $12,500 single / $25,000 married joint deduction for qualified OT compensation premium. NM uses federal AGI as starting point for state taxable income, so federal deduction reduces state taxable income.

Frequently asked questions

What's New Mexico's minimum wage in 2026?
$12.00/hr — under NMSA § 50-4-22, since Jan 1, 2023. No CPI indexing under state law. Three local minimum wages exceed state: Las Cruces $13.01 (CPI-indexed), Santa Fe County $14.60 (county service contractors), Albuquerque $12.00 with $10.85 benefits credit option. Tipped wage $3.00 (more generous than federal $2.13).
What is the New Mexico Healthy Workplaces Act?
HWA under NMSA § 50-17 (effective July 1, 2022) provides paid sick leave at ALL employers with 1+ employee. Universal coverage distinguishes NM from threshold-based PSL frameworks. 1 hour accrued per 30 hours worked. 64-hour annual cap. Carryover up to cap. Permissible uses: own illness, family member illness, domestic violence/abuse/stalking. Documentation only after 2+ consecutive workdays.
What does the NM Wage Payment Act require?
NMSA § 50-4-2: regular paydays no more than 16 days apart. Services 1st-15th must be paid by 25th of same month. Services 16th-last must be paid by 10th of following month. Strict bi-monthly date framework distinctive among states.
Does New Mexico have its own overtime law?
Yes. NMSA § 50-4-22 mirrors federal FLSA — 1.5× regular rate for hours over 40 in a workweek. Provides parallel state enforcement track. NM does NOT have daily OT trigger (unlike CA, AK, NV). Federal IRC § 225 OT deduction flows through to NM taxable income via federal AGI starting point.
What does the NM Human Rights Act cover?
NMHRA under NMSA § 28-1-2 et seq. — anti-discrimination at 4+ employees (broader than federal Title VII's 15). Categories include: race, age, religion, color, national origin, ancestry, sex, sexual orientation, gender identity, physical/mental handicap, serious medical condition, spousal affiliation, domestic abuse leave, genetic information. NM Human Rights Bureau enforces with 300-day SOL.
Is New Mexico a right-to-work state?
No. New Mexico is NOT a right-to-work state — distinctive in the southwest region. Union security agreements (contracts requiring all employees in a bargaining unit to pay union dues or fees) are permitted under NM state law. Federal NLRA still governs union organizing rights. Distinguishes NM from neighboring TX, AZ, OK, all right-to-work.
What city wage ordinances exceed NM's $12.00 state minimum?
Three: Las Cruces $13.01 (Ordinance 2726, 2014, CPI-indexed, all employers in city limits); Santa Fe County $14.60 living wage (county service contractors only); Albuquerque tipped wage $7.20 (city ordinance higher than state $3.00 tipped). Albuquerque provides benefits credit option: $10.85 if employer provides $2,500+ healthcare/childcare benefits.
What are NM's domestic violence leave protections?
NMSA § 50-4A — workers experiencing domestic violence may take leave for medical attention, victim services, counseling, safety planning, legal services. Workers using domestic violence leave have protected status under NMHRA — distinguishes NM from many states. Anti-retaliation provisions integrated with NMHRA framework.
Does NM have a state PFML program?
No. New Mexico has no state-administered paid family and medical leave program. Workers rely on federal FMLA (12 weeks unpaid, 50+ employee employers), HWA PSL (1+ employee, 64 hours/year), domestic violence leave, and any voluntary employer-provided PFML. PFML legislation has been proposed but not enacted.
What are NM's child labor rules?
Minimum working age 14. Workers under 18 in their first 90 days may be paid $10.50/hr (vs state $12.00). Federal training wage of $4.25 available for under-20 workers in first 90 consecutive days. Federal FLSA child labor laws apply, including hazardous occupation restrictions for under-18 workers.
What's NM's exempt salary threshold?
$684/week ($35,568/year) — federal FLSA threshold. New Mexico does not set a state-specific exempt salary threshold. The DOL's attempted 2024 increase to $1,128/week was vacated by the Eastern District of Texas in November 2024.
Does NM have a state OSHA plan?
Yes. NM Environment Department's Occupational Health and Safety Bureau administers state OSHA plan covering most private sector employers plus state/local governments. Tracks federal OSHA standards with NM-specific reporting. Enforcement priorities: oil/gas, agriculture, construction. Free On-Site Consultation Program available.

Primary sources

  1. NMSA § 50-4-22 — New Mexico Minimum Wage Act
  2. NMSA § 50-4-22(C) — Tipped Wage Framework ($3.00)
  3. NMSA § 50-4-2 — NM Wage Payment Act (Strict Bi-Monthly Dates)
  4. NMSA § 50-4-4 — Final Pay Framework
  5. NMSA § 50-4-26 — Comprehensive Anti-Retaliation Framework
  6. NMSA § 50-4A — NM Domestic Violence Leave
  7. NMSA § 50-17 — Healthy Workplaces Act
  8. NMSA § 28-1-2 et seq. — NM Human Rights Act (NMHRA)
  9. NMSA § 1-12-42 — 2-Hour Paid Voting Leave
  10. Las Cruces Ordinance 2726 (2014) — CPI-Indexed Local Minimum
  11. Santa Fe County Ordinance — Living Wage for County Contractors
  12. City of Albuquerque Minimum Wage Ordinance — Benefits Credit Option
  13. 29 USC § 207 — Federal FLSA Overtime
  14. 29 CFR Part 541 — White-Collar Exemptions ($684/week federal)
  15. 29 USC § 2601 — Federal FMLA
  16. Pregnant Workers Fairness Act (Pub. L. 117-328, eff June 27, 2023)
  17. Texas v. DOL (E.D. Tex. Nov 2024) — Vacated 2024 DOL salary basis increase
  18. Bostock v. Clayton County (2020) — Federal sexual orientation/gender identity protection
  19. 29 USC § 151 et seq. — National Labor Relations Act (Federal Union Rights)
  20. Communications Workers of America v. Beck (1988) — Union Political Spending Opt-Out
  21. New Mexico Department of Workforce Solutions — Labor Relations Division
  22. New Mexico Human Rights Bureau
  23. New Mexico Workers' Compensation Administration
  24. NM Environment Department — Occupational Health and Safety Bureau

This guide is for general informational purposes only and is not legal advice. New Mexico labor laws change frequently. For advice on your specific situation, consult licensed New Mexico employment counsel. Found something out of date? Let us know.