How New Jersey withholding works
- Subtract $1,000 a year for each NJ-W4 allowance ($38.40 per biweekly paycheck).
- Apply the percentage-method table for your pay period – Rate A (single, married filing separately) or Rate B (married filing jointly, head of household, surviving spouse).
These tables have applied since 1 October 2020 and are still the ones referenced in the Division of Taxation’s 2025 NJ-WT instructions.
Payroll insurance contributions (2026)
| Contribution | Worker rate | Wage cap |
|---|---|---|
| Unemployment (UI) + workforce (WF/SWF) | 0.3825% + 0.0425% | $44,800 |
| Temporary disability insurance | 0.19% | $171,100 |
| Family leave insurance | 0.23% | $171,100 |
The calculator spreads capped contributions evenly over the year; in practice they are deducted from each paycheck until the cap is reached.
Worked example: $60,000 in New Jersey
Single, $60,000 salary, paid every two weeks, New Jersey
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. New Jersey withholds $76. Take-home pay is $1,845 per paycheck, or $47,982 a year.
Take-home pay per paycheck$1,845.4526 paychecks a year
- Take-home pay per year
- $47,982
- Federal income tax withheld
- $193.08
- New Jersey income tax withheld
- $75.61graduated rates
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| New Jersey income tax | −$75.61 | −$1,965.86 |
| NJ unemployment and workforce (0.425%) | −$7.32 | −$190.32 |
| NJ disability insurance (0.19%) | −$4.38 | −$113.88 |
| NJ family leave insurance (0.23%) | −$5.31 | −$138.06 |
| Take-home pay | $1,845.45 | $47,981.76 |
At $100,000 a year, take-home pay is about $73,952 a year.