How New Jersey paycheck taxes work
- New Jersey income tax: rates from 1.4% to 10.75% for 2026.
- Before tax, New Jersey subtracts a personal exemption of $1,000 ($2,000 for a married couple).
- State payroll deductions: NJ unemployment insurance 0.3825% up to $44,800; NJ workforce funds 0.0425% up to $44,800; NJ disability insurance (TDI) 0.19% up to $171,100; NJ family leave insurance (FLI) 0.23% up to $171,100.
- New Jersey taxes pre-tax health premiums and HSA contributions even though they're pre-tax federally. The calculator follows New Jersey's rule.
- New Jersey taxes 401(k) contributions the same way the IRS does (they're not taxed now), but it doesn't follow the federal treatment of cafeteria plans. Pre-tax health premiums and HSA contributions taken from pay are taxed by New Jersey.
- Employees pay four state payroll taxes in 2026: unemployment 0.3825% and workforce funds 0.0425% on the first $44,800, plus disability (TDI) 0.19% and family leave (FLI) 0.23% on the first $171,100.
New Jersey income tax rates for 2026
| Rate | Single |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,000 – $35,000 |
| 3.5% | $35,000 – $40,000 |
| 5.525% | $40,000 – $75,000 |
| 6.37% | $75,000 – $500,000 |
| 8.97% | $500,000 – $1,000,000 |
| 10.75% | over $1,000,000 |
| Rate | Married filing jointly |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,000 – $50,000 |
| 2.45% | $50,000 – $70,000 |
| 3.5% | $70,000 – $80,000 |
| 5.525% | $80,000 – $150,000 |
| 6.37% | $150,000 – $500,000 |
| 8.97% | $500,000 – $1,000,000 |
| 10.75% | over $1,000,000 |
How your take-home pay is calculated
Take-home = Gross pay − 401(k) − health − HSA − federal income tax − Social Security − Medicare − New Jersey income tax − state payroll − local tax
Federal income tax uses the 2026 brackets and standard deduction. Social Security is 6.2% of pay up to $184,500 a year; Medicare is 1.45% of all pay plus 0.9% above $200,000. Pre-tax health and HSA payroll deductions lower all of these; 401(k) lowers income tax only.
New Jersey take-home pay examples
Single filer, paid every two weeks, no 401(k) or other pre-tax deductions, no local tax:
| Salary | Federal tax | Social Security + Medicare | State income tax | State payroll | Take-home a year | Per biweekly check |
|---|---|---|---|---|---|---|
| $50,000 | $3,820.00 | $3,825.00 | $1,214.75 | $400.40 | $40,739.85 | $1,566.92 |
| $75,000 | $7,670.00 | $5,737.50 | $2,596.00 | $505.40 | $58,491.10 | $2,249.66 |
| $100,000 | $13,170.00 | $7,650.00 | $4,180.05 | $610.40 | $74,389.55 | $2,861.14 |
Worked example, $75,000 salary:
- Federal: $75,000 − $16,100 standard deduction = $58,900 taxable. Tax = $1,240 + $4,560 + 22% × $8,500 = $7,670.00.
- Social Security 6.2% = $4,650.00. Medicare 1.45% = $1,087.50.
- New Jersey taxable income $74,000.00, New Jersey income tax $2,596.00.
- NJ unemployment insurance: $171.36.
- NJ workforce funds: $19.04.
- NJ disability insurance (TDI): $142.50.
- NJ family leave insurance (FLI): $172.50.
- Take-home: $58,491.10 a year, or $2,249.66 every two weeks. That's 22% of pay in taxes.
What this calculator simplifies
- Tax is worked out for the whole year and spread evenly over your paychecks. Employers use withholding tables, so a real check can differ by a few dollars; you settle the difference when you file.
- Federal tax uses the 2026 standard deduction only. Dependents, itemized deductions and the new tips, overtime and senior deductions aren't included (W-4 Step 3 credits can be entered under More options).
- State tax covers a typical W-2 employee who lives and works in the state. State credits for dependents, renters, earned income and similar aren't included.
- State payroll deductions use your wages after pre-tax health and HSA (the same pay Social Security uses).
Compare states on the paycheck calculator by state, or see federal tax bracket by bracket in the income tax calculator.
Sources
- NJ Division of Taxation: 2020-and-after tax rate schedules
- NJ Department of Labor: 2026 rate information
- NJ Division of Taxation: retirement plan contributions
- NJ Technical Bulletin TB-39: cafeteria plans
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS IR-2025-103: 2026 tax inflation adjustments
- SSA contribution and benefit base ($184,500 for 2026)
- IRS Topic 560, Additional Medicare Tax
State figures: 2026. Last reviewed October 2026.