New Jersey withholds on graduated brackets running from 1.5% up to 11.8%, chosen by a lettered rate table rather than by filing status directly. This New Jersey paycheck calculator also carries the three separate contributions that make a New Jersey pay stub longer than most, each with its own rate and its own ceiling.
Those three are usually the part people cannot decode, so they are worth taking one at a time.
The three extra lines on a New Jersey pay stub
- UI/WF, unemployment and workforce development, at a combined 0.425% on the first $44,800 you earn. That caps at $190.40 a year.
- TDI, temporary disability insurance, at 0.19% on the first $171,100, capping at $325.09.
- FLI, family leave insurance, at 0.23% on the same $171,100, capping at $393.53.
On a $60,000 salary that is $442.40 a year between them, about $17 out of a biweekly paycheck. They buy you something concrete: TDI replaces part of your pay if illness or injury stops you working, and FLI covers time off to care for a new child or a seriously ill relative.
Worth knowing: the disability rate was zero in 2023 and 2024, so a great deal of guidance still says New Jersey deducts nothing for it. That has not been true since. It was 0.23% in 2025 and is 0.19% for 2026.
Why the top rate is 11.8% when the tax tops out at 10.75%
New Jersey’s highest withholding rate sits above its highest income tax rate, which looks like a misprint and is not. The tables deliberately catch up on wages over a million dollars, withholding a little more at the top so that very high earners are not left with a large bill at filing time.
It is the same reasoning behind New York’s jagged withholding tables, and it affects almost nobody below the top bracket. If your salary is under $500,000 you will never meet the rate that causes the confusion.
How your rate table gets picked
New Jersey uses lettered tables rather than filing statuses. Table A covers a single filer or someone married filing separately. Table B covers a joint couple, a head of household or a surviving spouse, and it is also what your employer uses if you leave the relevant line on your NJ-W4 blank.
The difference is real. On $60,000 with one allowance, table A withholds about $1,954 and table B about $1,143, a gap of over $800 a year. Each allowance you claim is worth $1,000 off your taxable wages on either table.
If you and your spouse both work, enter their wages
This is the most expensive thing to get wrong on a New Jersey paycheck, and it is why this calculator asks a question most do not.
Tables A and B assume one income. When a household has two, the combined figure lands in higher brackets on the NJ-1040 than either wage would reach alone, so Form NJ-W4 sends you to a wage chart reading both incomes and moves you to table C, D or E. Enter your spouse’s pay above and this calculator follows the same chart your employer does.
The cost of skipping it is not small. Two people earning $80,000 each belong on table E, which withholds about $3,210 a year. Left on table B they would have $1,830 withheld, so roughly $1,380 per person goes uncollected and turns up as a bill in April. For the couple, close to $2,800.
Worth knowing: the chart applies only if you file jointly or as head of household, and only once your combined wages pass $50,000. Below that a joint couple stays on table B, so this cannot push a modest household onto a harsher table. Single filers never use the chart at all. If you are the only earner, leave the field at zero and nothing changes.
New Jersey paycheck calculator FAQ
State income tax of 1.5% to 11.8% depending on income and which rate table applies, plus about $442 a year in UI/WF, disability and family leave contributions on a $60,000 salary. Federal income tax and 7.65% for Social Security and Medicare come out on top. New Jersey has no local income tax.
UI/WF is unemployment and workforce development at 0.425% on the first $44,800. TDI is temporary disability insurance at 0.19% on the first $171,100. FLI is family leave insurance at 0.23% on the same base. Together they cost about $442 a year on a $60,000 salary.
0.19% of wages on the first $171,100, capping at $325.09 for the year. The rate was zero in 2023 and 2024, which is why a lot of older guidance says nothing is deducted, and it was 0.23% in 2025.
The top withholding rate of 11.8% sits above the top income tax rate of 10.75% because the tables deliberately catch up on wages over a million dollars. It is designed to prevent very high earners facing a large bill at filing, and it does not affect anyone below the top bracket.