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June 14, 2023
Question

Out of State employee traveling to work in new mexico

  • June 14, 2023
  • 1 reply
  • 0 views

Hello,

We have  an employee who resides in Washington, but will travel to new mexico once a month to work one week. Do we pay new mexico payroll taxes?

    1 reply

    Employee
    June 14, 2023

    "New Mexico employers are not required to withhold New Mexico income tax from wages of non-resident employees working in New Mexico for 15 or fewer days during the calendar year."

    https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2021/03/FYI-104.pdf

     

    Since one week per month clearly exceeds the 15-day limit, YES, you must withhold NM income tax from that employee's pay.

     

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.