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§ state compliance profile

New Mexico

NM

SUI / SUTA Rate Data — 2026

Source: New Mexico Department of Workforce Solutions

Taxable Wage Base
$31,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.00% – 5.90%
Experience-rated range for eligible employers
New Employer Rate
1.00%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
30 days
Days from notice receipt to file a protest with New Mexico Department of Workforce Solutions
§ compliance & regulatory profile

Beyond SUI

Voluntary Contribution Opportunity: New Mexico allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact New Mexico Department of Workforce Solutions for details.
Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
New Mexico Department of Workforce Solutions
Visit Agency →
§ context

About New Mexico SUI Rates

New Mexico employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $31,000of each employee's wages per year. New employers start at a rate of 1.00% before experience rating applies. Once rated, New Mexico SUI rates range from 0.00% to 5.90%.

SUI rates are set annually by New Mexico Department of Workforce Solutionsbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a New Mexico SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.

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