N.M. Stat. § 14-13-11
Wage and salary assignments.
A. All assignments of wages or salaries due or to become due to any person, in
order to be valid, shall be acknowledged by the party making the assignment before a
notary public or other officer authorized to take acknowledgments. The assignment shall
be recorded in the office of the county clerk of the county in which the money is to be
paid and a copy served upon the employer or person who is to make payment.
B. Any assignment of wages or salary is void if it provides for an assignment of
more than twenty-five percent of the assignor's disposable earnings for any pay period.
As used in this section, "disposable earnings" means that part of the assignor's wage or
salary remaining after deducting the amounts which are required by law to be withheld.