Overview
New Mexico employers subject to the state's Unemployment Compensation Law must file quarterly wage and contribution reports with the New Mexico Department of Workforce Solutions (NMDWS).
The TaxBandits API supports automation of Form ES-903A, New Mexico's quarterly Employer's Wage and Contribution Report. The filing reports total gross wages, taxable wages, unemployment contributions, and individual employee wage details.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form ES-903A | UI | Quarterly | Last day of the month following the quarter end |
Filing due dates
| Quarter | Reporting Period | ES-903A Due Date |
|---|---|---|
| Q1 | January – March | April 30 |
| Q2 | April – June | July 31 |
| Q3 | July – September | October 31 |
| Q4 | October – December | January 31 |
Form ES-903A is due by the last day of the month following the end of each calendar quarter.
Key compliance notes
- Quarterly filing: Employers subject to New Mexico unemployment insurance must file Form ES-903A every quarter.
- Zero filing required: A quarterly report must be filed even when no wages were paid during the quarter.
- Employee wage details: The filing includes individual employee wage information in addition to total gross and taxable wages.
- UI contributions: The report calculates the unemployment insurance contribution based on taxable wages and the employer's assigned contribution rate.
- Withholding: New Mexico employers that withhold state income tax have separate withholding obligations with the New Mexico Taxation and Revenue Department. The current TaxBandits API state-UI documentation lists ES-903A as the New Mexico API-supported UI form.
API endpoints
The TaxBandits API provides the following state-specific endpoints for New Mexico UI reporting:
ES-903A (New Mexico UI)
- Create – Creates a quarterly ES-903A wage and contribution report.
- Update – Updates an ES-903A report before transmission.
- Get – Retrieves an existing ES-903A report.
The New Mexico state UI endpoint follows the TaxBandits state-filing API structure.
Common endpoints: The following common endpoints are available for state payroll filings:
- List – Retrieves state filing records.
- Delete – Deletes an in-progress filing before transmission.
- Transmit – Transmits the completed return to the state agency.
- RequestPdfUrls – Retrieves PDF URLs for the filing.
- Status – Checks the processing and acceptance status of the filing.
TaxBandits API requests require OAuth 2.0 authentication. An access token must be obtained through the Auth endpoint and passed as a Bearer token in the request header.
New hire reporting
New Mexico employers must report newly hired, rehired, recalled, and applicable temporary employees to the New Mexico New Hire Directory. The standard reporting deadline is within 20 days of the employee's hire or rehire date.
Testing & notifications
The TaxBandits Sandbox can be used to test the complete ES-903A verification workflow without submitting an actual return to the New Mexico Department of Workforce Solutions.
Webhook notifications can be used to receive updates regarding the filing status and processing results.