New Mexico registration and tax info

• New Mexico Taxation & Revenue Department- income tax withholding 
• New Mexico Department of Workforce Solutions- unemployment tax

Register with the New Mexico Taxation & Revenue Department

You should receive your account number and tax deposit schedule the same day after registering online.

1. Register with the New Mexico Taxation & Revenue Department online. 
2. Under "Businesses," click Apply for a New Mexico Business Tax ID—or, click here. 
3. Complete the remaining steps.

If you have any questions about registration, call the agency directly at (505) 827-0700.

Enter the tax account information in Gusto

Once a valid New Mexico work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the "New Mexico Tax Setup" headline and select Manage taxes.
3. Enter your withholding account number.
   • The CRS Number is 11 digits plus a suffix of "WWT" (Wage Withholding Tax). Only enter the 11 digits in Gusto—you don't need to enter the "WWT."
     • Important: Make sure your number doesn't have a different suffix (i.e. "GRT" for Gross Receipts Tax). 
   • If you need to update your account number for any reason: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.
4. Enter your current assigned tax deposit schedule in Gusto—this may be labeled as your "Filing Status" on your Registration Certificate received from the Department.
   • The filing frequency will be monthly, quarterly or semiannually.
   • Your assigned frequency could change annually so please update the filing frequency in Gusto if it changes later.
5. Click Save.

If you have any questions about your current account number or schedule, you should call the agency at (505) 827-0700.

Your company becomes liable for state unemployment insurance tax and eligible to receive an Unemployment Employer Account Number once you've :

• Paid $450 in wages during a calendar quarter or;
• Had at least one New Mexico employee working for any part of the week, for 20 or more different weeks during a calendar year.

Running payroll in Gusto before you're liable for SUI

If you need to run payroll and do not yet meet the above requirements, Gusto allows it—we just suggest you add the "New employer SUI tax rate" specific to New Mexico in the meantime.

• You can find the new employer rates for each state in this article, along with instructions on how to update the rate once you become liable and receive your company-specific agency assigned rate.

You'll want to make sure during registration that the New Mexico Department of Workforce Solutions is aware of when you plan to become liable—eventually, Gusto will need:

• Your unemployment account number—required to file and pay taxes on your behalf.
• Your company-specific unemployment tax rate—assigned by the agency.

Register for unemployment tax

You should receive your Employer Account Number and tax rate instantly after registering online.

1. Head to the New Mexico Department of Workforce Solutions site to get started.
2. Click Register Now to go to the UI Employer Registration page—learn what you'll need to complete the registration, and enter some early information.
3. Click Next.
4. Complete all remaining steps. 

Heads up: For new employers, the unemployment rate may vary depending on the industry—call the agency at (877) 664-6984 to confirm your account number and rate.

Enter the tax account information in Gusto

Once a valid New Mexico work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the "New Mexico Tax Setup" headline and select Manage taxes.
3. Enter your unemployment account number and tax rate by clicking edit.
   
   • If you need to update your rate: follow the steps in this article. 
   • If you need to update your account number: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

If you're unsure of your account number or rate, you should call the agency at (877) 664-6984.

The New Mexico Workers’ Compensation Act supports the regulation of Workers’ Compensation Assessment Fee in New Mexico.

• This is separate from your Workers’ Compensation insurance policy.

Currently, employers with 3 or more active employees are required to be covered and pay the Workers’ Compensation Assessment Fee—even if only one employee is working in New Mexico, and even if some of your workers are contractors and/or temporary workers.

The fee is calculated based on the number of covered workers at the end of each quarter. Get more information about the required coverage from the New Mexico Workers’ Compensation Administration site.

Have Gusto pay your New Mexico Workers' Compensation Assessment Fee

To have us pay this, update your "New Mexico Workers Comp. Act Coverage" to "Covered" in Gusto:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the headline "New Mexico Tax Setup."
3. Click Manage Taxes.
4. Scroll to "State Tax Settings."
5. Click edit next to "Worker's Comp. Act Coverage."
6. Select Covered for the New Mexico Workers Comp. Act Coverage.
7. Click Save.

In order for Gusto to keep your New Mexico tax information up-to-date and help troubleshoot tax issues, we'll need you to authorize Gusto as your third-party agent (TPA). Gusto should become your TPA for the agencies below:

• NM Taxation and Revenue Department - withholding (income tax)
• NM Department of Workforce Solutions - unemployment tax

Third party access (TPA) for wage withholding tax—New Mexico Taxation and Revenue Department

Gusto will attempt to access your withholding account online—for our request to be approved, you'll need to give us access in your online TAP account. To do so:

1. Log into your TAP account.
2. In the upper-right corner, select Manage My Profile.
3. Select More Profile Options… 
4. Under "Access", select Manage Third Party Access. 
5. From this menu, you will see the following options.
   • Allowed: Yes
   • Default Access: Standard
   • Default Account Access: File Returns and Make Payments
6. If the settings above read differently, please change them to match.

If we're unable to view your account we'll notify you and request some more info—zip code, last payment amount, or most recent total tax due.

Third party access (TPA) for unemployment tax—Department of Workforce Solutions

Please use the following instructions seen in this guide to assign a third party agent.

1. Visit the NM Department of Workforce Solutions website.
2. Click the Employer Login icon.
3. Enter your User ID and Password, and click Login.
4. On the Employer Homepage, click the Account Maintenance link.
5. Click the Third Party Administrator (TPA) Authorization link.
6. Click New.
7. Enter Gusto's TPA ID: 500001831.
8. Click Next.
   • A page displays showing Gusto's information (Gusto’s legal business name, Zenpayroll, may populate as the Agent Name once the ID is entered — proceed as instructed). Initially, no roles will be assigned to Gusto.
9. Enter the date that Gusto will begin performing services for your company.
   • Make sure to set the TPA start date to the beginning of the Quarter that you are starting with Gusto: (Q1 = 01/01, Q2 = 04/01, Q3 = 07/01 and Q4 = 10/01).
10. Select only the following check boxes to authorize Gusto to perform these actions for your company:
    • Account Maintenance Update and Submit
    • Payments Update and Submit
    • Employment and Wage Detail Update and Submit
11. Click Save.
    • The page will update with a grid showing Gusto's assigned roles.
12. Once finished, click the Logoff link in the upper-left part of the page to close your session.

Troubleshooting TPA for unemployment tax

• Selecting effective dates
  •  The "begin date" needs to be the beginning of the quarter MM/YY (Q1 = 01/01, Q2 = 04/01, Q3 = 07/01 and Q4 = 10/01) or Gusto may not be able to file or make tax payments.
  • The TPA "end date" should be left blank.
• Prior payroll service provider
  • If you're switching from another provider, you must un-assign roles from your previous provider and assign roles to Gusto.
  • The TPA end date for your prior payroll service provider should be updated to show the end date for the quarter they last filed for you (Q1 = 03/31, Q2 = 06/30, Q3 = 09/30 and Q4 = 12/31).
    • The previous TPA access and roles will need an end date, before roles can be assigned to Gusto.
• Multiple locations
  • If your company has more than one reporting unit/location, please be sure that Gusto has TPA roles for each unit. By default, the agency's system assigns Gusto TPA roles to all reporting units.
• Assigned units—make sure that all required units are assigned to Gusto:
  • Log into the NM DWS portal.
  • From the left-menu, select Account Maintenance.
  • Select Third Party Administrator (TPA) Authorization.
  • Enter Gusto’s TPA ID into the search bar: 500001831
  • Click Search.
  • Click the link for Gusto’s (ZenPayroll Inc.) TPA ID.
  • The Assigned Roles screen should have these settings:
    • Payment Update and Submission: All units are assigned.
    • Employment and Wage Detail Submission and Update: 001.
    • If one of these fields shows “No units are assigned,” click the link for Assign Units, then check the Assign All checkbox.
  • Click Save.

If you have any questions in regards to assigning Gusto's roles to your account, please contact NMDWS at (877) 664-6984.

Withholding tax account number (CRS Identification Number)

If you've run payroll in New Mexico in the past, you can find your CRS Identification Number on Form CRS-1, as well as other notices received from the New Mexico Taxation & Revenue Department.

The CRS Number is 11 digits plus a suffix of "WWT" (Wage Withholding Tax). Only enter the 11 digits in Gusto—you don't need to enter the "WWT."

• Important: make sure your number doesn't have a different suffix (i.e. "GRT" for Gross Receipts Tax). 

Tax deposit schedule

You'll also need to enter your current assigned tax deposit schedule in Gusto—this may be labeled as your "Filing Status" on your Registration Certificate received from the Department. 

• The filing frequency will be monthly, quarterly or semiannually.
• Your assigned frequency could change annually so please update the filing frequency in Gusto if it changes later.

If you have any questions about your current account number or schedule, you should call the agency at (505) 827-0700.

Unemployment account number (Employer Account Number)

You can find your Employer Account Number (EAN) by:

• Reviewing notices received from the New Mexico Department of Workforce Solutions, such as the "Quarterly Wage and Contribution Report"
• Calling the agency at (877) 664-6984.

Unemployment tax rate

You can find your NM Total Tax Rate by:

• Reviewing the "Employer Contribution Rate" notice that you received from the New Mexico Department of Workforce Solutions.
• Calling the agency at (877) 664-6984.

While not company-speciifc, you can head to a different article to view state-by-state UI rates and wage bases.

The New Mexico Workers’ Compensation Act supports the regulation of Workers’ Compensation Assessment Fee in New Mexico.

• This is separate from your Workers’ Compensation insurance policy.

Currently, employers with 3 or more active employees are required to be covered and pay the Workers’ Compensation Assessment Fee—even if only one employee is working in New Mexico, and even if some of your workers are contractors and/or temporary workers.

The fee is calculated based on the number of covered workers at the end of each quarter. Get more information about the required coverage from the New Mexico Workers’ Compensation Administration site.

Have Gusto pay your New Mexico Workers' Compensation Assessment Fee

To have us pay this, update your "New Mexico Workers Comp. Act Coverage" to "Covered" in Gusto:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the headline "New Mexico Tax Setup."
3. Click Manage Taxes.
4. Scroll to "State Tax Settings."
5. Click edit next to "Worker's Comp. Act Coverage."
6. Select Covered for the New Mexico Workers Comp. Act Coverage.
7. Click Save.

In order for Gusto to keep your New Mexico tax information up-to-date and help troubleshoot tax issues, we'll need you to authorize Gusto as your third-party agent (TPA). Gusto should become your TPA for the agencies below:

• NM Taxation and Revenue Department - withholding (income tax)
• NM Department of Workforce Solutions - unemployment tax

Third party access (TPA) for wage withholding tax—New Mexico Taxation and Revenue Department

Gusto will attempt to access your withholding account online—for our request to be approved, you'll need to give us access in your online TAP account. To do so:

1. Log into your TAP account.
2. In the upper-right corner, select Manage My Profile.
3. Select More Profile Options… 
4. Under "Access", select Manage Third Party Access. 
5. From this menu, you will see the following options.
   • Allowed: Yes
   • Default Access: Standard
   • Default Account Access: File Returns and Make Payments
6. If the settings above read differently, please change them to match.

If we're unable to view your account we'll notify you and request some more info—zip code, last payment amount, or most recent total tax due.

Third party access (TPA) for unemployment tax—Department of Workforce Solutions

Please use the following instructions seen in this guide to assign a third party agent.

1. Visit the NM Department of Workforce Solutions website.
2. Click the Employer Login icon.
3. Enter your User ID and Password, and click Login.
4. On the Employer Homepage, click the Account Maintenance link.
5. Click the Third Party Administrator (TPA) Authorization link.
6. Click New.
7. Enter Gusto's TPA ID: 500001831.
8. Click Next.
   • A page displays showing Gusto's information (Gusto’s legal business name, Zenpayroll, may populate as the Agent Name once the ID is entered — proceed as instructed). Initially, no roles will be assigned to Gusto.
9. Enter the date that Gusto will begin performing services for your company.
   • Make sure to set the TPA start date to the beginning of the Quarter that you are starting with Gusto: (Q1 = 01/01, Q2 = 04/01, Q3 = 07/01 and Q4 = 10/01).
10. Select only the following check boxes to authorize Gusto to perform these actions for your company:
    • Account Maintenance Update and Submit
    • Payments Update and Submit
    • Employment and Wage Detail Update and Submit
11. Click Save.
    • The page will update with a grid showing Gusto's assigned roles.
12. Once finished, click the Logoff link in the upper-left part of the page to close your session.

Troubleshooting TPA for unemployment tax

• Selecting effective dates
  •  The "begin date" needs to be the beginning of the quarter MM/YY (Q1 = 01/01, Q2 = 04/01, Q3 = 07/01 and Q4 = 10/01) or Gusto may not be able to file or make tax payments.
  • The TPA "end date" should be left blank.
• Prior payroll service provider
  • If you're switching from another provider, you must un-assign roles from your previous provider and assign roles to Gusto.
  • The TPA end date for your prior payroll service provider should be updated to show the end date for the quarter they last filed for you (Q1 = 03/31, Q2 = 06/30, Q3 = 09/30 and Q4 = 12/31).
    • The previous TPA access and roles will need an end date, before roles can be assigned to Gusto.
• Multiple locations
  • If your company has more than one reporting unit/location, please be sure that Gusto has TPA roles for each unit. By default, the agency's system assigns Gusto TPA roles to all reporting units.
• Assigned units—make sure that all required units are assigned to Gusto:
  • Log into the NM DWS portal.
  • From the left-menu, select Account Maintenance.
  • Select Third Party Administrator (TPA) Authorization.
  • Enter Gusto’s TPA ID into the search bar: 500001831
  • Click Search.
  • Click the link for Gusto’s (ZenPayroll Inc.) TPA ID.
  • The Assigned Roles screen should have these settings:
    • Payment Update and Submission: All units are assigned.
    • Employment and Wage Detail Submission and Update: 001.
    • If one of these fields shows “No units are assigned,” click the link for Assign Units, then check the Assign All checkbox.
  • Click Save.

If you have any questions in regards to assigning Gusto's roles to your account, please contact NMDWS at (877) 664-6984.

Once a valid New Mexico address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the "New Mexico Tax Setup" headline and select Manage taxes.
3. Enter your withholding account number.
   • The CRS Number is 11 digits plus a suffix of "WWT" (Wage Withholding Tax). Only enter the 11 digits in Gusto—you don't need to enter the "WWT."
     • Important: Make sure your number doesn't have a different suffix (i.e. "GRT" for Gross Receipts Tax). 
   • If you need to update your account number for any reason: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.
4. Enter your current assigned tax deposit schedule in Gusto—this may be labeled as your "Filing Status" on your Registration Certificate received from the Department.
   • The filing frequency will be monthly, quarterly or semiannually.
   • Your assigned frequency could change annually so please update the filing frequency in Gusto if it changes later.
5. Enter your unemployment account number and tax rate by clicking edit.
   
   • If you need to update your rate: follow the steps in this article. 
   • If you need to update your account number: contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.
6. Click Save.