New Mexico

New Mexico New Business Registration Guide

Tax Agencies

• New Mexico Taxation and Revenue Department

• New Mexico Department of Workforce Solutions

Types of Tax

• Withholding Tax

• Workers’ Compensation Fee

• Unemployment Insurance Tax (UI)

New Mexico Withholding Tax and Workers' Compensation Fee

Withholding Tax and Workers' Compensation Fee Registration Steps

1. Register for a New Mexico Business Tax Identification Number and Workers’ Compensation Fee
   • Visit the New Mexico TAP Portal.
   • Under Businesses, click Apply for a New Mexico Business Tax ID and complete the registration steps.
   • During this registration, you will also enroll in the Workers’ Compensation Fee program.
   • A TAP account will be created during the process. Log in post-approval at TAP.

• • • All employers with 3 or more employees (including part-time, leased, or temporary) must carry Workers’ Compensation insurance.
    • The fee is not the same as insurance coverage. Employers must still obtain a workers’ compensation insurance policy.
    • More information: NM Workers Compensation Administration

New Mexico Unemployment Insurance (UI)

UI Registration Steps

1. Register for a New Mexico UI Employer Account Number
   • Employers must pay wages before registering.
   • Go to the Department of Workforce Solutions UI Registration Page and click Register Now.
2. Create a UI System Login
   • After receiving your Employer Account Number:
     • Visit the UI System
     • Click Employer Login
     • Enter your UI credentials to access your account.

Third-Party Administrator (TPA) Access

• Go to the UI Login Page

• Click UI System Login

• Log in with your credentials

• Select Account Maintenance > TPA Authorization

• Click New, and enter Check’s TPA ID: 500002855
• Assign the following roles:
  • Account Maintenance View Only
  • Payments Update and Submit
  • Employment Wage Detail Update and Submit
• Refer to the official TPA Authorization PDF Guide