New Jersey withholds with five rate tables, A through E, that run from 1.5% to 11.8%, and your NJ-W4 filing status decides which one you get. New Jersey also taxes paycheck deductions most states skip: health premiums, FSA and HSA contributions taken out pre-tax still count as New Jersey wages. On top of income tax, four small worker contributions fund unemployment, disability and family leave.
2026 tax year, verified Sources
Estimated take-home this week
$921.71
from $1,153.85 gross. You keep 80%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 26¢ to taxes, but across all your pay the average is 20¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 9.9% | 10.0% |
| $30,000 | 14.8% | 22.5% |
| $45,000 | 18.0% | 26.2% |
| $60,000 | 20.0% | 26.2% |
| $75,000 | 22.4% | 36.2% |
| $90,000 | 24.8% | 37.1% |
| $105,000 | 26.6% | 37.1% |
| $120,000 | 27.9% | 37.1% |
| $135,000 | 29.1% | 39.1% |
| $150,000 | 30.1% | 39.1% |
Your take-home changes during the year as wage caps and thresholds are reached.
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Your employer subtracts your NJ-W4 allowances from the paycheck (one allowance is worth $1,000 a year) and looks up the rest in the rate table for your pay period.
Which table: Single and Married/Civil Union Partner Separate filers are withheld at Rate A. Married/Civil Union Couple Joint, Head of Household and Qualifying Widow(er) filers get Rate B unless they pick a letter on NJ-W4 Line 3. Rates C, D and E come from the NJ-W4 wage chart for two-earner households, where they raise withholding to cover the combined income.
New Jersey does not follow the federal cafeteria-plan rules. Pre-tax health, dental and vision premiums, health and dependent-care FSAs and payroll HSA contributions are added back to your New Jersey wages, so your state wages are often higher than your federal wages. Traditional 401(k) deferrals stay tax-free; 403(b) and 457 deferrals are taxed by New Jersey.
Bonuses have no flat state rate: paid with wages, they are withheld as one combined payment.
| Table | Annual wages after allowances | Withholding |
|---|---|---|
| Rate A | $0 – $20,000 | $0 + 1.5% |
| Rate A | $20,000 – $35,000 | $300 + 2% |
| Rate A | $35,000 – $40,000 | $600 + 3.9% |
| Rate A | $40,000 – $75,000 | $795 + 6.1% |
| Rate A | $75,000 – $500,000 | $2,930 + 7% |
| Rate A | $500,000 – $1,000,000 | $32,680 + 9.9% |
| Rate A | Over $1,000,000 | $82,180 + 11.8% |
| Rate B | $0 – $20,000 | $0 + 1.5% |
| Rate B | $20,000 – $50,000 | $300 + 2% |
| Rate B | $50,000 – $70,000 | $900 + 2.7% |
| Rate B | $70,000 – $80,000 | $1,440 + 3.9% |
| Rate B | $80,000 – $150,000 | $1,830 + 6.1% |
| Rate B | $150,000 – $500,000 | $6,100 + 7% |
| Rate B | $500,000 – $1,000,000 | $30,600 + 9.9% |
| Rate B | Over $1,000,000 | $80,100 + 11.8% |
Each row is the tax on wages up to the start of the band plus the rate on the excess. Weekly, biweekly and other pay periods use matching tables scaled to the period.
Single filer, standard W-4, no benefits, paid weekly, default NJ-W4 answers. New Jersey takes $36.67 of this check (3.7% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| New Jersey income tax | −$28.21 | −$1,466.92 |
| NJ unemployment insurance (UI) | −$3.83 | −$171.58 |
| NJ workforce development (WF/SWF) | −$0.43 | −$19.26 |
| NJ disability insurance (TDI) | −$1.90 | −$98.80 |
| NJ family leave insurance (FLI) | −$2.30 | −$119.60 |
| Take-home pay | $808.75 | $42,085.68 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | New Jersey | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $14.11 | $491.36 | $25,551 |
| $40,000 | $769.23 | $50.38 | $58.84 | $21.04 | $638.97 | $33,226 |
| $50,000 | $961.54 | $73.46 | $73.56 | $33.99 | $780.53 | $40,610 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $47.33 | $921.71 | $47,993 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $67.38 | $1,117.10 | $58,218 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $104.93 | $1,417.77 | $73,959 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $180.36 | $2,007.93 | $104,859 |
Married filing jointly with two children on $100,000: $1,643.42 a week ($85,693 a year).
No New Jersey city or county withholds income tax from employees. Newark and Jersey City charge a 1% payroll tax, but employers pay it; it never comes out of your check.
Four worker contributions come out of New Jersey paychecks. All are figured on gross wages, including 401(k) deferrals.
New Jersey and Pennsylvania have a reciprocal agreement: a Pennsylvania resident working in New Jersey can file Form NJ-165 so the employer withholds Pennsylvania tax instead, and New Jersey residents working in Pennsylvania give their employer Pennsylvania Form REV-419. New Jersey residents who work in New York pay New York tax and claim a credit on their New Jersey return.
Single with one allowance (Rate A): $28.21. Married filing jointly with two allowances (Rate B): $17.30. Worker contributions add about $8.46 a week until the wage bases are reached.
New Jersey taxes pre-tax health premiums, FSA and HSA contributions. If $100 a week of premiums comes out of a $1,000 single paycheck, New Jersey still taxes the full $1,000, which costs about $6.10 a week in state withholding compared with federal treatment.
Rate B assumes one income. If you file jointly and your spouse also works, or you have a second job, the NJ-W4 wage chart usually points to Rate C, D or E, which withholds more and avoids a bill in April.
No. Traditional 401(k) deferrals up to the federal limit are excluded from New Jersey wages. Contributions to 403(b), 457 and most other retirement plans are taxed by New Jersey when they are made.
They fund unemployment, temporary disability and family leave benefits. In 2026 workers pay 0.425% for UI and workforce programs on the first $44,800, plus 0.19% TDI and 0.23% FLI on the first $171,100.
New Jersey rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.