New Jersey Employer Payroll Tax Calculator

2026 New Jersey Payroll Tax Calculator

New Jersey Payroll Tax Calculator

Estimate New Jersey take-home pay and employer payroll cost with federal withholding, FICA, New Jersey Gross Income Tax withholding, NJ-W4 rate tables and allowances, employee UI/WF/SWF, Temporary Disability Insurance, Family Leave Insurance, employer UI/TDI/WF/SWF, FUTA, and optional employer load assumptions.

Payroll Inputs

Rates refreshed: May 28, 2026

Pay Setup

Gross pay and frequency

Pay type

Pay frequency

YTD taxable wages before this check Used for Social Security, Additional Medicare, NJ UI/WF/SWF, TDI/FLI, employer TDI, and FUTA wage-base caps.

Annual salary

Hourly rate

Regular hours this check

Overtime hours this check

Double-time hours this check

Bonus, commission, tips, or extra pay

Deductions

Amounts withheld from this paycheck

Pre-tax benefits Assumed to reduce federal income-tax wages and FICA wages. Use the NJ wage adjustment below for state-specific taxable benefits.

Pre-tax retirement Assumed to reduce federal and NJ income-tax wages. Add back amounts in the NJ adjustment field if your plan is NJ-taxable.

Post-tax deductions

Federal W-4

IRS 2026 automated method

Federal filing status

W-4 Step 2 checkbox Federal income tax exempt

Step 3 annual credits

Step 4(a) other income

Step 4(b) extra deductions

Step 4(c) extra withholding

Use supplemental mode for bonus

New Jersey Withholding

NJ-W4 rate table and allowances

NJ-W4 rate table

NJ-W4 allowances NJ-WT uses a $1,000 annual allowance, prorated by pay period.

NJ wage allocation Use 100% for a New Jersey resident or fully NJ-sourced wages.

NJ taxable wage adjustment Add taxable fringes or deductions that are treated differently for NJ payroll.

Additional NJ withholding

New Jersey income tax exempt PA resident with NJ-165 exemption

New Jersey does not have a NYC/Yonkers-style local payroll income tax. Pennsylvania residents working in New Jersey may be exempt from NJ withholding when the required nonresidence certificate applies.

NJ Employee Contributions

UI, WF/SWF, TDI, and FLI

Withhold NJ employee contributions

Employee UI profile

Employee UI rate

Employee WF/SWF rate

Employee TDI rate

Employee FLI rate

Employer Taxes

NJ UI, TDI, WF/SWF, FUTA, and load

NJ employer UI rate 2026 new-employer UI rate shown by NJDOL for July 1, 2025 through June 30, 2026.

Employer TDI rate Employers contribute from 0.10% to 0.75%; new-employer default is 0.50%.

Employer WF/SWF rate

Net FUTA rate

Workers comp load Optional percentage for workers compensation or risk load.

Other employer load Optional percentage for benefits, admin fees, or internal labor load.

Employee Withholding

Federal income tax$0.00

Social Security$0.00

Medicare$0.00

Additional Medicare$0.00

New Jersey Gross Income Tax$0.00

NJ UI and WF/SWF$0.00

NJ Temporary Disability Insurance$0.00

NJ Family Leave Insurance$0.00

Taxable Wage Bases

FIT taxable wages$0.00

FICA taxable wages$0.00

NJ income-tax wages$0.00

NJ UI/WF/SWF taxed this check$0.00

NJ TDI/FLI taxed this check$0.00

Social Security taxed this check$0.00

Employer Cost

Employer Social Security$0.00

Employer Medicare$0.00

NJ unemployment insurance$0.00

NJ employer TDI$0.00

NJ employer WF/SWF$0.00

FUTA$0.00

Workers comp load$0.00

Other employer load$0.00

2026 New Jersey Payroll Rule Snapshot

For New Jersey payroll estimates

NJ withholding Rate tables A-E Uses NJ-WT percentage-method tables with the $1,000 annual allowance value, prorated by pay period.

Employee deductions UI/WF/SWF, TDI, FLI 2026 employee UI and WF/SWF use the $44,800 wage base; employee TDI and FLI use the $171,100 wage base.

Employer NJ taxes UI/TDI/WF/SWF to $44,800 Includes editable new-employer UI, employer TDI, employer WF/SWF, federal FUTA, and optional workers comp/load.

Local and reciprocal rules No NJ local income tax input Includes a PA resident NJ-165 exemption toggle and no NYC/Yonkers-style local payroll tax line.

Tax or contribution	Who pays	2026 rule used	Calculator treatment
Federal income tax	Employee withholding	IRS Publication 15-T automated percentage method.	Annualizes wages, applies W-4 status, Step 2, Step 3, Step 4(a), Step 4(b), and Step 4(c). Optional supplemental bonus mode uses a 22% federal flat rate.
New Jersey Gross Income Tax	Employee withholding	NJ-WT rate tables A through E and per-period allowance values.	Applies the selected NJ-W4 rate table to period wages after allowances, NJ allocation, and taxable wage adjustment. Bonus supplemental mode calculates the bonus portion without NJ allowances.
NJ employee UI, WF/SWF, TDI, and FLI	Employee deductions	Standard worker rates: UI 0.3825%, WF/SWF 0.0425%, TDI 0.19%, and FLI 0.23%.	Caps UI and WF/SWF at the $44,800 wage base and caps employee TDI/FLI at the $171,100 wage base using YTD wages before this check.
NJ employer UI, TDI, and WF/SWF	Employer	New employer UI 2.6825%, employer TDI 0.50%, and employer WF/SWF 0.1175% defaults, all to the $44,800 wage base.	Uses editable employer rates and YTD wages to estimate wage-base-limited New Jersey employer payroll cost.
Local and reciprocal treatment	Employee withholding impact	New Jersey employer guidance notes a Pennsylvania resident exception when the required certificate applies.	No local income tax is added. The PA resident NJ-165 toggle sets New Jersey income tax withholding to $0 while leaving federal and payroll contributions active.
FUTA and optional employer load	Employer	FUTA is generally net 0.6% to the first $7,000 when the full state credit applies.	Applies editable FUTA, workers comp, and other employer load percentages for planning-level total employer cost.

This calculator is a planning estimate, not payroll tax, legal, or accounting advice. New Jersey payroll can differ because of resident/nonresident status, Pennsylvania reciprocity paperwork, convenience-of-employer sourcing, NJ-W4 elections, rate notices, private disability plans, taxable fringe benefits, deduction taxability, multi-state wages, supplemental wage handling, and employer-specific UI experience rates.

Primary references: IRS Publication 15-T, IRS Publication 15, SSA contribution and benefit base, New Jersey employer payroll tax guidance, NJ-WT withholding instructions, NJ Labor annual rate, wage base, and contribution information, NJDOL 2026 benefit-rate release, and NJ Temporary Disability and Family Leave Insurance employer guidance.

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Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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