Do NMERB pensions and Social Security affect each other?
They're separate programs. NMERB's handbook tells you to weigh any Social Security benefits along with your NMERB pension and to apply for them with the Social Security Administration. It doesn't say whether NMERB jobs pay into Social Security, or how one benefit might affect the other, so check your own record. Member Handbook 2025, p. 15, When to Retire
- Check with NMERBThe handbook tells members to weigh any Social Security benefits along with the NMERB pension and to apply for them with the Social Security Administration.No saved source says whether NMERB positions pay into Social Security.Member Handbook 2025, p. 15, When to Retire
Coverage Check with NMERB
The handbook tells members to consider Social Security benefits along with the NMERB pension and to apply with the Social Security Administration. None of the saved sources states whether NMERB-covered positions pay into Social Security. Member Handbook 2025, p. 15, When to Retire
None of the NMERB publications we used says whether NMERB jobs pay into Social Security. The handbook only tells you to count any Social Security benefits when you plan. Ask your employer or NMERB.
What would settle it: An NMERB or NM Social Security Section 218 administrator statement on coverage of NMERB positions.
What else the sources say
A few more lines touch Social Security: applying, planning when to retire (see one more year), naming a disabled beneficiary under the payment options, and New Mexico's tax forms.
- Social Security includes retirement, disability and survivor benefits. To receive them you must apply with the Social Security Administration: at www.ssa.gov, by phone at (800) 772-1213, or by appointment at any Social Security office.Member Handbook 2025, p. 15, When to Retire
- The handbook suggests weighing your NMERB pension and any Social Security benefits together with inflation, health care costs and other living expenses when you decide when to retire.Member Handbook 2025, p. 15, When to Retire
- Under Option B or C you may name only one beneficiary: a person or, from June 16, 2023, a supplemental needs trust. That is a third-party irrevocable trust, authorized by the federal Social Security Act, for a disabled beneficiary, set up so it doesn't reduce government benefits the beneficiary would otherwise get.Member Handbook 2025, p. 18, Benefit Options
- New Mexico's 2025 income tax instructions say to file Schedule PIT-ADJ if you, your spouse, or both have Social Security income and are under the threshold for the exemption, and to collect every Form 1099-R and SSA-1099 for pension and Social Security income, whether or not tax was withheld.NM Taxation and Revenue Department, 2025 PIT-1 Instructions, PDF pp. 9-10, 19
That's all of it. The sources don't give a Social Security estimate, don't mention the federal offset rules, and don't say whether your employer withholds Social Security tax. Your Social Security statement at ssa.gov shows the earnings it counts.
New Mexico tax on Social Security
Social Security income included in AGI is exempt when federal AGI does not exceed $100,000 (single), $75,000 (married separately) or $150,000 (joint, head of household, surviving spouse). NM Taxation and Revenue Department, 2025 PIT-ADJ Instructions, Line 25, Table 2
- Single: federal AGI up to $100,000
- Married filing separately: up to $75,000
- Married filing jointly, head of household or surviving spouse: up to $150,000
Your NMERB pension doesn't get this exemption, but at 65 you may exempt up to $8,000 each under the age-65 exemption. NM Taxation and Revenue Department, 2025 PIT-ADJ Instructions, p. ADJ-4, Line 13; Table 1 (PDF p. 5)
We have New Mexico's tax-year 2025 rules only. The instructions don't say whether the age-65 exemption amounts rise with inflation or change after 2025.
What would settle it: The tax-year 2026 PIT-ADJ instructions.
See taxes on your pension for the age-65 table, retiree health for NMRHCA coverage before and after Medicare, and the calculator for the NMERB figure to set beside your Social Security estimate.
Questions
Do NMERB members pay into Social Security?
None of the NMERB publications we used says. The handbook tells members to consider Social Security benefits along with the NMERB pension and to apply with the Social Security Administration. None of the saved sources states whether NMERB-covered positions pay into Social Security. Ask your employer or NMERB (1-800-663-1919).
Does New Mexico tax Social Security?
Social Security income included in AGI is exempt when federal AGI does not exceed $100,000 (single), $75,000 (married separately) or $150,000 (joint, head of household, surviving spouse).
How do I apply for Social Security?
With the Social Security Administration, not NMERB: at www.ssa.gov, by phone at (800) 772-1213, or at a Social Security office. NMERB's handbook points you there.
Can a disabled family member be my Option B or C beneficiary through a trust?
Yes, since June 16, 2023: a supplemental needs trust, a third-party irrevocable trust authorized by the federal Social Security Act, can be the one beneficiary.
Source: NMERB Member Handbook, 2025 edition, pp. 15, 18. Also: NM Taxation and Revenue Department 2025 PIT-ADJ instructions; Table 1 (PDF p. 5; NM Taxation and Revenue Department 2025 PIT-1 instructions. Last reviewed .