The New Mexico Supreme Court has ruled that the state must legally recognize civil marriages between same-sex couples (Griego v. Oliver,316 P.3d 865 (NM 2013)). The U.S. Supreme Court subsequently issued a decision legalizing same-sex marriage in all states and requiring all states to recognize same-sex marriages legally performed in other jurisdictions (Obergefell v. Hodges, 135 S.Ct. 2584 (2015)).
Effect on employers. Employers in New Mexico must provide benefits on an equal basis to employees with same-sex or opposite-sex spouses.
Tax consequences. Under federal and state law, an employer's contribution to health insurance for a spouse is exempt from taxation.
Recognition of out-of-state unions. New Mexico recognizes any marriage legally entered into in another jurisdiction.