Quick answer
New Jersey paycheck basics
New Jersey taxes wages at rates from 1.4% to 10.75%, with seven brackets for single filers and eight for married couples filing jointly and heads of household. Employers withhold it from Form NJ-W4 using rate tables labeled A through E: single filers get Rate A, married couples and heads of household get Rate B, and two-income couples can pick a different letter from the NJ-W4 wage chart so that combined income isn't underwithheld. Each NJ-W4 allowance lowers withholding by $1,000 a year.
Three state payroll deductions also come out of every New Jersey paycheck in 2026: 0.425% for unemployment and workforce funds on the first $44,800 of wages, 0.19% for Temporary Disability Insurance and 0.23% for Family Leave Insurance on the first $171,100. New Jersey also follows its own rules for pretax benefits: 401(k) deferrals are excluded, but 403(b) and 457 contributions and HSA contributions are taxable. This calculator applies the NJ-WT tables and all three deductions alongside federal tax and FICA.
How New Jersey taxes your paycheck
New Jersey employers figure withholding with the percentage method in NJ-WT. First the value of your allowances comes off your pay for the period: $38.40 per allowance on a biweekly paycheck, $1,000 a year, times the number on line 4 of your NJ-W4. The rest runs through one of five rate tables. Rate A applies if you checked Single or Married/Civil Union Partner Separate; Rate B applies to married couples filing jointly, heads of household and qualifying widow(er)s who leave line 3 blank; and the letter you write on line 3 (A to E, from the NJ-W4 wage chart) overrides both. The tables start at 1.5% and climb to 11.8% at the top, a little above the 1.4% to 10.75% tax rates. A bonus paid with regular wages is withheld on the combined payment. Traditional 401(k) contributions up to the federal limit reduce New Jersey wages; contributions to 403(b), 457 and other retirement plans, HSA contributions and dependent care FSA contributions do not. This calculator's 401(k) deduction treats all three plan types as a 401(k).
| Taxable income | Rate |
|---|---|
| $0 – $20,000 | 1.40% |
| $20,000 – $35,000 | 1.75% |
| $35,000 – $40,000 | 3.50% |
| $40,000 – $75,000 | 5.53% |
| $75,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
| Taxable income | Rate |
|---|---|
| $0 – $20,000 | 1.40% |
| $20,000 – $50,000 | 1.75% |
| $50,000 – $70,000 | 2.45% |
| $70,000 – $80,000 | 3.50% |
| $80,000 – $150,000 | 5.53% |
| $150,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
New Jersey state payroll programs
New Jersey employees pay three state payroll contributions in 2026. Unemployment insurance (0.3825%) plus the Workforce Development and Supplemental Workforce Funds (0.0425%) total 0.425% of the first $44,800 of wages, at most $190.40 for the year. Temporary Disability Insurance is 0.19% and Family Leave Insurance 0.23%, each on the first $171,100, at most $325.09 and $393.53.
| Program | Employee rate | Wage base | Source |
|---|---|---|---|
| NJ unemployment and workforce (UI/WF/SWF) | 0.425% | Up to $44,800/year | Source |
| NJ Temporary Disability Insurance | 0.19% | Up to $171,100/year | Source |
| NJ Family Leave Insurance | 0.23% | Up to $171,100/year | Source |
Worked example
A $60,000 salary in New Jersey, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- New Jersey
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- New Jersey income tax: −$77.95
- NJ unemployment and workforce (UI/WF/SWF): −$9.81
- NJ Temporary Disability Insurance: −$4.38
- NJ Family Leave Insurance: −$5.31
Net pay per paycheck: $1,840.62
Computed with New Jersey's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in New Jersey
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,275.97 | $33,175.22 | $1,346.74 | $35,015.24 |
| $60,000 | $1,840.62 | $47,856.12 | $1,924.47 | $50,036.22 |
| $80,000 | $2,351.78 | $61,146.28 | $2,487.55 | $64,676.30 |
| $100,000 | $2,832.59 | $73,647.34 | $3,045.28 | $79,177.28 |
| $150,000 | $4,012.93 | $104,336.18 | $4,374.24 | $113,730.24 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your NJ-W4. The calculator only shows the fields New Jersey actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − New Jersey income tax − state payroll programs − local tax − post-tax deductions.
New Jersey vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in New Jersey compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. New Jersey (annual) |
|---|---|---|---|
| New Jersey | $2,231.43 | $58,017.18 | — |
| New York | $2,221.23 | $57,751.98 | −$265.20 |
| Pennsylvania | $2,278.36 | $59,237.36 | +$1,220.18 |
| Delaware | $2,214.36 | $57,573.36 | −$443.82 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the New Jersey income tax rates for 2026?+
Single filers pay 1.4% on the first $20,000 of taxable income, then 1.75%, 3.5%, 5.525%, 6.37%, 8.97% and 10.75% on income over $1 million. Married couples filing jointly and heads of household have an extra 2.45% bracket and wider brackets up to $150,000.
How much New Jersey tax is withheld on a $60,000 salary?+
For a single employee (Rate A) paid biweekly with one allowance, $2,307.69 less the $38.40 allowance is $2,269.29. The biweekly Rate A table withholds $31.00 plus 6.1% of the amount over $1,538, about $75.61 per paycheck. UI/WF/SWF, DI and FLI add about $9.81, $4.38 and $5.31.
Which rate table should I choose on the NJ-W4?+
You don't have to choose one: Single and Married Separate filers are withheld at Rate A and joint filers and heads of household at Rate B. If you are married filing jointly and your spouse also works, or you have more than one job, and your combined wages are over $50,000, the wage chart on the NJ-W4 suggests a letter (A, C, D or E) that withholds more; write it on line 3.
Does New Jersey tax 401(k) contributions?+
No, up to the federal limit: 401(k) deferrals are excluded from New Jersey wages. New Jersey does tax contributions to other retirement plans, including 403(b), 457 and federal Thrift Savings Plan accounts, in the year they are made.
Are HSA contributions taxed in New Jersey?+
Yes. New Jersey follows the federal rules only for Archer medical savings accounts, so payroll contributions to a health savings account are included in New Jersey wages.
What are NJ UI, DI and FLI deductions?+
They are state payroll contributions shown separately on New Jersey pay stubs: unemployment insurance with the workforce funds (0.425% up to $44,800 of wages in 2026), Temporary Disability Insurance (0.19%) and Family Leave Insurance (0.23%), both up to $171,100. The most anyone pays in 2026 is $190.40, $325.09 and $393.53.
How are bonuses taxed in New Jersey?+
A bonus paid with regular wages is added to them and withheld on the total. A bonus paid separately is withheld without the allowances you claim on your NJ-W4. New Jersey has no flat supplemental withholding rate.
Do New Jersey cities have income taxes?+
No. New Jersey cities and counties do not withhold an income tax from employee wages.
What is the minimum wage in New Jersey in 2026?+
$15.92 an hour for most employers. New Jersey adjusts its minimum wage every year by a set formula.
Sources
- NJ Division of Taxation — NJ-WT, Income Tax Withholding Instructions
- NJ Division of Taxation — Tables for Percentage Method of Withholding (Rates A–E)
- NJ Division of Taxation — Form NJ-W4
- NJ Division of Taxation — NJ-1040 Tax Rate Schedules (2020 and after)
- NJ Division of Taxation — NJ Income Tax: Wages
- NJ Division of Taxation — Income Tax: Deductions
- NJ Division of Taxation — M-6025, 2026 W-2 Sample Reporting Guidelines
- NJ Department of Labor — Employer rate information (2026 worker rates and wage bases)
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet