New Jersey Paystub Generator - 7 Tax Brackets, TDI + FLI, 401(k) Not Pre-Tax, Most Complex Stub in America, Free Preview
Last updated: | ePaystubs Editorial Team
New Jersey produces the most complex pay stub of any state we've analyzed. Seven mandatory deduction lines for most workers, and sometimes eight. You've got federal income tax, Social Security, Medicare, NJ state income tax across seven progressive brackets, NJ Temporary Disability Insurance (TDI), NJ Family Leave Insurance (FLI), and your employee share of NJ SUI and Workforce Development. Two separate wage bases determine when different deductions cap out during the year. And there's a quirk that costs NJ workers real money every paycheck: New Jersey doesn't recognize 401(k) contributions as pre-tax. Your NJ taxable income includes money you've already sent to your retirement account.
The good news for 2026? Both TDI and FLI rates dropped. TDI went from 0.23% to 0.19%. FLI went from 0.33% to 0.23%. That's about $15 more per biweekly check for the average worker. Our New Jersey paystub generator handles all seven deduction lines, both wage bases, the correct 2026 TDI/FLI rates, and all seven state brackets. Two minutes. No signup. Free preview.
Works for employees, contractors, and small business owners across Newark, Jersey City, Paterson, Elizabeth, Edison, Trenton, and all of New Jersey.
| State Income Tax | 7 brackets (single) / 8 brackets (MFJ), 1.4% to 10.75%. 4th highest top rate in US. |
| Standard Deduction | None. Personal exemption $1,000 (single) / $2,000 (MFJ) / $1,500 per dependent. |
| TDI (Employee) | 0.19% on wages up to $171,100. Max $325.09/year. DOWN from 0.23% in 2025. |
| FLI (Employee) | 0.23% on wages up to $171,100. Max $393.53/year. DOWN from 0.33% in 2025. |
| SUI/WFD (Employee) | On wages up to $44,800. Max ~$190.40/year. |
| 401(k) for NJ Purposes | NOT pre-tax. NJ taxes your 401(k) deferrals upfront. |
| Local Income Tax | None on employees (employer payroll taxes in some cities only) |
| Minimum Wage | $15.92/hr most employers. $15.23 seasonal/small. $6.05 tipped. |
| Reciprocal Agreement | Pennsylvania only. NOT New York. |
| Withholding Form | NJ-W4 (rate codes A through E) |
"My first NJ paycheck had seven lines of deductions. I had no idea what TDI, FLI, or the SUI employee share were. I came from Florida where there's zero state tax. This page was the first one that explained every single line on my stub."
"I didn't know NJ taxes my 401(k) contributions until my accountant told me in April. I'd been contributing $500 a month thinking it was all pre-tax. It is for federal. It's not for NJ. That cost me about $330 in extra NJ tax last year. I wish I'd known sooner."
Seven Deduction Lines: Why New Jersey Has the Most Complex Pay Stub in America
New Hampshire has three mandatory deduction lines. Mississippi has four. Even Minnesota, with its brand-new PFML program, has six. New Jersey has seven or eight. Per Monaco CPA's NJ Payroll Tax Guide, NJ employers manage "5 employer-paid taxes and 3 employee-funded withholdings beyond federal obligations: more than most states."
| Line | What It Is | Rate | Wage Cap | Max Annual |
|---|---|---|---|---|
| 1. Federal Income Tax | IRS withholding | 10%-37% | None | Varies |
| 2. Social Security | FICA (OASDI) | 6.2% | $184,500 | $11,439 |
| 3. Medicare | FICA | 1.45% (+0.9% over $200K) | None | Varies |
| 4. NJ State Income Tax | 7 progressive brackets | 1.4%-10.75% | None | Varies |
| 5. NJ TDI | Temporary Disability Insurance | 0.19% | $171,100 | $325.09 |
| 6. NJ FLI | Family Leave Insurance | 0.23% | $171,100 | $393.53 |
| 7. NJ SUI/WFD | Unemployment + Workforce Dev | Variable | $44,800 | ~$190.40 |
Total maximum employee-side NJ deductions (TDI + FLI + SUI/WFD): approximately $909 per year on top of federal taxes and the state income tax. That's the floor. The state income tax itself adds thousands more depending on your bracket. A worker earning $75,000 pays roughly $3,000 in NJ state income tax plus the $909 in TDI/FLI/SUI. Combined with federal taxes, about 28-32% of gross pay goes to mandatory deductions before a single voluntary contribution is made.
New Jersey's 7 Income Tax Brackets for 2026 (Single Filers Get 7, MFJ Gets 8)
Here's something most people don't realize about New Jersey's bracket structure: single filers and married filing jointly filers don't have the same number of brackets. Single filers have seven. MFJ filers have eight. The extra bracket is a 2.45% rate that applies to income between $50,000 and $70,000 for married couples but doesn't exist at all for single filers. This creates one of the largest single-vs-MFJ gaps of any state.
| NJ Taxable Income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,001 to $35,000 | 1.75% |
| $35,001 to $40,000 | 3.5% |
| $40,001 to $75,000 | 5.525% |
| $75,001 to $500,000 | 6.37% |
| $500,001 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
| NJ Taxable Income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,001 to $50,000 | 1.75% |
| $50,001 to $70,000 | 2.45% (MFJ only, doesn't exist for single) |
| $70,001 to $80,000 | 3.5% |
| $80,001 to $150,000 | 5.525% |
| $150,001 to $500,000 | 6.37% |
| $500,001 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Per USTax.tools (June 2026), at $100,000 income: a single filer owes $4,244 in NJ state tax (4.24% effective). A married couple filing jointly owes $2,750 (2.75% effective). That's a $1,494 gap on the exact same income. The difference comes from the wider 1.75% bracket ($20K-$50K vs. $20K-$35K) and the extra 2.45% bracket that softens the jump to 5.525%.
NJ brackets are not indexed for inflation. Unlike Minnesota or the federal system, where thresholds adjust annually, NJ's thresholds only change when the legislature passes a new law. The same bracket ranges that applied in 2020 still apply in 2026.
NJ does not offer a standard deduction. Instead, you get a personal exemption of $1,000 (single), $2,000 (MFJ), plus $1,500 per dependent. Compare that to the federal standard deduction of $16,100 for single filers. Like Massachusetts, the absence of a standard deduction means more of your income hits the brackets.
TDI and FLI on Your Stub: Both Rates Dropped for 2026
Per NFP (November 2025) and Monaco CPA, both TDI and FLI employee rates decreased for 2026. This is good news that not every tool has picked up.
| Deduction | 2025 Rate | 2026 Rate | 2026 Wage Base | 2026 Max Annual |
|---|---|---|---|---|
| TDI (Temporary Disability) | 0.23% | 0.19% (DOWN) | $171,100 | $325.09 |
| FLI (Family Leave) | 0.33% | 0.23% (DOWN) | $171,100 | $393.53 |
| Total TDI + FLI | 0.56% | 0.42% | $718.62 (was $1,110.26) |
The total max employee TDI+FLI dropped from $1,110.26 in 2025 to $718.62 in 2026. That's $391.64 less per year coming out of your check, roughly $15 more per biweekly pay period. If a tool you're using still shows the 2025 rates (0.23% TDI and 0.33% FLI), the stub will overstate your deductions.
What TDI and FLI Actually Give You
TDI covers your own non-work-related illness, injury, or pregnancy. You get 85% of your average weekly wages, capped at $1,119 per week, for up to 26 weeks. There's a 7-day waiting period. FLI covers bonding with a new child or caring for a seriously ill family member. Same benefit formula (85%, capped at $1,119/week) for up to 12 weeks. FLI is funded entirely by employees. TDI is funded by both employer and employee.
Neither TDI nor FLI provides job protection on its own. Job protection comes from federal FMLA (employers with 50+ workers, 12 weeks) and the NJ Family Leave Act. When both apply, the leaves run at the same time.
The 401(k) Trap: New Jersey Doesn't Recognize Your Pre-Tax Deferrals
This is the single most misunderstood aspect of NJ payroll, and it costs workers real money. When you contribute to a traditional 401(k), federal law treats those contributions as pre-tax. Your federal taxable income drops by the amount you defer. But New Jersey doesn't follow that rule. Per USA Jobs Kit (April 2026): "New Jersey does not recognize traditional 401(k) deferrals as pre-tax for state income tax withholding purposes."
Here's what that looks like in dollars. Take a worker earning $80,000 who defers $5,000 into their 401(k):
| Measure | Federal | New Jersey |
|---|---|---|
| Gross salary | $80,000 | $80,000 |
| 401(k) deferral | - $5,000 (pre-tax) | $0 (not recognized) |
| Taxable income | $75,000 | $80,000 |
| Extra NJ tax on $5,000 at ~5.5% marginal | ~$275/year |
That $275 per year is money NJ takes from you on income you've already sent to your retirement account. You won't owe NJ tax on that $5,000 again when you withdraw it in retirement (because NJ already taxed it). But the upfront hit is real, and most NJ workers don't find out about it until tax time.
The exception: Section 125 cafeteria plan benefits DO reduce NJ taxable wages. This includes employer-sponsored health insurance premiums, HSA contributions, and FSA contributions made through a qualifying cafeteria plan. If your employer offers a Section 125 plan, those deductions save you NJ tax. Only 401(k) and 403(b) deferrals get the unfavorable treatment.
Two Wage Bases ($44,800 vs. $171,100): Why Some Deductions Stop Before Others
New Jersey uses two different wage bases for employee payroll deductions, and this confuses workers who see certain lines disappear from their stubs during the year while others keep going.
| Wage Base | Applies To | What It Means |
|---|---|---|
| $44,800 | SUI + WFD (both employer and employee shares) | Your SUI/WFD deductions stop once you earn $44,800 for the year. For a $90K earner paid biweekly, that's around the 13th check (roughly late May). |
| $171,100 | TDI + FLI (employee only) | Your TDI/FLI deductions continue until you earn $171,100. Most workers never hit this cap, so TDI and FLI run all year. |
If you earn $90,000 per year and get paid biweekly ($3,461.54 per check), your SUI/WFD deductions stop around check #13 in late May or early June. But your TDI and FLI deductions keep going for the rest of the year. So your June stub will look slightly different from your March stub because one or two lines dropped off. You didn't do anything wrong. The deduction just hit its cap.
What Gets Taken Out of a New Jersey Paycheck: Two 2026 Examples
Newark Office Worker, $35/hr, Biweekly
Setup: Adriana works at a pharmaceutical company in central New Jersey. She earns $35/hr, biweekly, 80 hours, files Single on NJ-W4 with 1 allowance.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $35.00) | $2,800.00 |
| 1. Federal Income Tax (per IRS Pub. 15) | - $348.00 |
| 2. Social Security, 6.2% | - $173.60 |
| 3. Medicare, 1.45% | - $40.60 |
| 4. NJ State Tax (~5.1% effective across 7 brackets) | - $142.80 |
| 5. NJ TDI, 0.19% | - $5.32 |
| 6. NJ FLI, 0.23% | - $6.44 |
| 7. NJ SUI/WFD employee share | - $3.40 |
| Estimated Net Pay | About $2,080 |
Seven deduction lines. Federal taxes and FICA take the biggest chunks. The NJ state tax line ($142.80) reflects the progressive bracket calculation. TDI ($5.32), FLI ($6.44), and SUI/WFD ($3.40) add up to $15.16 per biweekly check in NJ-specific deductions beyond the state income tax.
Seasonal Restaurant Worker, $15.92/hr, Biweekly
Setup: Carlos works at a restaurant in Atlantic City. He earns minimum wage ($15.92/hr), biweekly, 80 hours, files Single.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $15.92) | $1,273.60 |
| 1. Federal Income Tax | - $90.00 |
| 2. Social Security, 6.2% | - $78.96 |
| 3. Medicare, 1.45% | - $18.47 |
| 4. NJ State Tax (~2.5% effective at this income) | - $31.84 |
| 5. NJ TDI, 0.19% | - $2.42 |
| 6. NJ FLI, 0.23% | - $2.93 |
| 7. NJ SUI/WFD | - $1.40 |
| Estimated Net Pay | About $1,048 |
Even at minimum wage, all seven lines appear. The NJ-specific deductions (TDI + FLI + SUI/WFD) total $6.75 per biweekly check for the minimum wage worker. Over a full year, that's roughly $175 going to NJ's disability and leave insurance programs.
Estimates based on 2026 rates and standard withholding. Actual amounts depend on your NJ-W4, federal W-4, and voluntary deductions.
PA Reciprocal but NOT NY: How the Tri-State Tax Situation Works
New Jersey's only reciprocal agreement is with Pennsylvania. NJ residents working in PA and PA residents working in NJ can file for exemption from the other state's income tax withholding. PA residents file Form NJ-165 (Certificate of Non-Residence) with their NJ employer. But here's what a lot of people miss: the reciprocal agreement only covers income tax. PA residents working in NJ still pay NJ TDI, NJ SUI, NJ FLI, and NJ Workforce Development contributions. Those deductions appear on their stubs.
There is no reciprocal agreement with New York. NJ residents who commute to Manhattan, which is hundreds of thousands of workers, have NY income tax withheld by their NY employer. They then file a NJ return and get a credit for taxes paid to NY. You end up paying the higher of the two states' rates on that income. At most income levels between $75K and $500K, NY's top effective rate and NJ's are close enough that the credit nearly zeroes out the NJ liability. But you still have to file in both states, and the NJ TDI/FLI/SUI deductions apply regardless.
The Telecommuter Trap (P.L. 2023, c.125)
Per Monaco CPA, New Jersey's telecommuter law (P.L. 2023, c.125, retroactive to January 1, 2023) allocates wages of NY, DE, and NE residents telecommuting for NJ employers back to NJ unless the remote work is required by the employer. This means if you live in New York and work remotely for a NJ company, NJ may claim tax on those wages. If you're a NJ employer with remote workers in neighboring states, this creates withholding obligations you might not expect.
New Jersey Payroll Requirements 2026: What Every Employer Needs to Know
| Requirement | What NJ Requires | Official Source |
|---|---|---|
| Pay stub mandate | Yes. Statement of deductions each pay period (N.J.S.A. 34:11-4.6). Penalties $250-$500. | NJ DOL |
| State income tax | 7 brackets single / 8 brackets MFJ, 1.4% to 10.75% | NJ Div. of Taxation |
| Standard deduction | None. $1,000 single / $2,000 MFJ / $1,500 per dependent. | RemoteLaws |
| TDI (employee) | 0.19% on $171,100. Max $325.09/year. | NFP (Nov 2025) |
| FLI (employee) | 0.23% on $171,100. Max $393.53/year. | NFP (Nov 2025) |
| SUI/WFD (employee) | On $44,800. Max ~$190.40/year. | Abacus Payroll |
| 401(k) for NJ state tax | Not pre-tax. Included in NJ taxable wages. | ProSalaryTax |
| Withholding form | NJ-W4 (rate codes A-E) | LegalClarity |
| Reciprocal agreement | Pennsylvania only (NJ-165). NOT New York. | Monaco CPA |
| Minimum wage | $15.92/hr (most), $15.23 (seasonal/small), $6.05 (tipped) | PayStubDirect |
| Overtime | 1.5x after 40 hrs/week (FLSA) | U.S. DOL |
| Local employee income tax | None (employer payroll taxes in some cities only) | NJ Div. of Taxation |
| Social Security | NOT taxed in NJ | NJ Div. of Taxation |
| Pay transparency | Required in job postings (effective June 2025) | PayStubDirect |
| New hire reporting | Within 20 days | NJ DOL |
Who Uses the New Jersey Paystub Generator?
Pharma Corridor Workers
Johnson and Johnson (New Brunswick), Merck (Rahway), BD (Franklin Lakes), Novo Nordisk (Plainsboro), Bristol-Myers Squibb (Lawrenceville). New Jersey's Route 287 and Route 202 corridor is one of the densest pharma clusters in the world. Research scientists, sales reps, manufacturing workers, and administrative staff all deal with the seven-line NJ stub. Workers with stock options or RSUs from pharma companies face the 401(k) trap on a different kind of compensation.
Financial Services Workers
Prudential (Newark), Goldman Sachs (Jersey City), JPMorgan (Jersey City), Barclays (Whippany). Jersey City's waterfront has become a financial hub rivaling parts of Manhattan. Workers living in NJ and working in NJ have the full seven-line deduction set. Workers living in NJ and commuting to Manhattan deal with NY withholding, NJ credit, and NJ TDI/FLI on top of it.
Warehouse and Logistics Workers
Amazon has major fulfillment centers in Robbinsville, Carteret, Edison, Florence, and other NJ locations. FedEx, UPS, and Walmart also operate distribution centers across central NJ. Hourly warehouse workers at $17-$22/hr see all seven deduction lines on their stubs and often need pay documentation for apartment applications in a state with some of the highest rents in the country.
NY-NJ Commuters
Hundreds of thousands of NJ residents commute to New York for work. Their stubs show NY withholding, not NJ. But when they file their NJ return, they claim the credit. Workers going the other direction (NY residents working in NJ) deal with NJ withholding and the full seven deduction lines. The PA-NJ corridor (Burlington County, Camden County) sees significant reciprocal traffic using Form NJ-165.
Casino and Hospitality Workers (Atlantic City)
Atlantic City's casino resort industry employs thousands. Hard Rock, Borgata, Caesars, Tropicana, Ocean Casino. Dealers, servers, housekeeping, security, and entertainment staff need stubs showing all NJ deductions for income verification.
Small Business Owners and Contractors
A restaurant in Montclair. A construction crew in Toms River. A dental practice in Morristown. A salon in Hackensack. NJ small businesses manage more payroll complexity than any other state: seven employee deduction lines, two wage bases, quarterly NJ-927 filings, and the 401(k) trap. Our generator handles it all. Self-employed workers carry the full 15.3% FICA self-employment tax per IRS rules.
How to Create a New Jersey Pay Stub: 3 Steps
NJ payroll has seven deduction lines, two wage bases, and the 401(k) wrinkle. The generator handles all of it. Enter your info and let the tool do the bracket math, the TDI/FLI calculation, and the SUI lookups.
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Enter company and employee info
Business name, address, employee name, address, pay period dates. Select the NJ-W4 rate code (A through E) and number of allowances. Indicate if employee is a PA resident (NJ-165 reciprocal). -
Enter earnings and deductions
Hourly rate or salary (at least $15.92/hr), hours worked, any overtime. Tips if applicable ($6.05 tipped minimum). 401(k) contributions (note: not pre-tax for NJ purposes). Add voluntary deductions. The tool runs your income through all seven NJ brackets, adds TDI (0.19%), FLI (0.23%), SUI/WFD employee share, and all federal taxes automatically. -
Free preview, then download
Check every line. Gross pay, seven mandatory deductions, voluntary deductions, net pay, YTD totals. Pay and download when satisfied.
When You Need a New Jersey Pay Stub as Proof of Income
Renting in Jersey City, Hoboken, Newark, or Anywhere in NJ
New Jersey has some of the highest rents in the country, especially along the NE corridor (Jersey City, Hoboken, Edgewater) and in central NJ (Princeton, New Brunswick). Landlords want two to three recent stubs showing gross monthly income of 2.5 to 3 times the rent. NJ stubs with seven deduction lines can look unfamiliar to landlords from simpler-tax states. Having clean, clearly formatted stubs prevents confusion.
Mortgage Applications
NJ home prices along the NE corridor and in Bergen, Essex, and Morris counties are well above national averages. Lenders want your two most recent stubs plus W-2s. Stubs with the correct 2026 TDI/FLI rates (not 2025's higher rates) align with actual withholding and prevent underwriting questions.
NJ DHS Programs (SNAP, NJ FamilyCare)
The NJ Department of Human Services requires current income documentation for SNAP, NJ FamilyCare (Medicaid), and other assistance programs through the NJHelps portal. Pay stubs are the standard accepted income document.
New Jersey vs. Neighboring States: The Full 2026 Tax Comparison
| State | Income Tax | SDI/TDI? | PFML/FLI? | Stub Lines | Reciprocal with NJ? |
|---|---|---|---|---|---|
| New Jersey | 1.4%-10.75% (7 brackets) | Yes (0.19%) | Yes (0.23%) | 7-8 | N/A |
| New York | 4%-10.9% (9 brackets) + NYC local | Yes (SDI) | Yes (PFL) | 7-8 | No |
| Pennsylvania | 3.07% flat | No | No | 4 + local | Yes |
| Connecticut | 2%-6.99% (7 brackets) | No | Yes (0.5% PFML) | 5-6 | No |
| Delaware | 0%-6.6% (7 brackets) | No | No | 4 | No |
New Jersey and New York are nearly tied for the most complex stubs in the Northeast. Both have seven or more deduction lines, state disability programs, and family leave programs. Pennsylvania's 3.07% flat rate and lack of SDI/PFML make it dramatically simpler, which is one reason the NJ-PA reciprocal agreement matters so much. A Burlington County NJ resident who works in Philly gets PA's simplicity on withholding and NJ's TDI/FLI benefits at home.
At $100K income: NJ's single effective rate is about 4.24%. New York's is about 5.9% (before NYC tax). Pennsylvania's is 3.07%. Connecticut's is about 5.0%. Delaware's is about 5.2%. NJ lands in the middle on income tax alone, but the TDI/FLI/SUI employee share adds another ~$900/year that most neighboring states don't have.
Common Questions About New Jersey Pay Stubs
What deductions appear on a NJ pay stub?
Seven mandatory lines: federal income tax, Social Security, Medicare, NJ state income tax (7 brackets), NJ TDI (0.19%), NJ FLI (0.23%), and NJ SUI/WFD employee share. Two wage bases apply: $44,800 for SUI/WFD and $171,100 for TDI/FLI. This makes NJ one of the most complex stubs in the country.
What is NJ TDI on my pay stub?
Temporary Disability Insurance. Employee rate for 2026 is 0.19% on wages up to $171,100 (max $325.09/year). Decreased from 0.23% in 2025. Provides up to 26 weeks of benefits at 85% of wages, capped at $1,119/week, for non-work illness, injury, or pregnancy.
What is NJ FLI on my pay stub?
Family Leave Insurance. Employee rate for 2026 is 0.23% on wages up to $171,100 (max $393.53/year). Decreased from 0.33% in 2025. Provides up to 12 weeks of benefits at 85% of wages, capped at $1,119/week, for bonding with a new child or caring for a seriously ill family member. Funded entirely by employees.
Is 401(k) pre-tax in New Jersey?
No. NJ does not recognize traditional 401(k) deferrals as pre-tax for state income tax. Your NJ taxable income includes your 401(k) contributions. This costs the average NJ 401(k) participant roughly $150-$400/year in extra state tax depending on contribution level and marginal rate. Section 125 benefits (health insurance, HSA, FSA) DO reduce NJ taxable wages.
What is NJ income tax rate for 2026?
7 brackets for single filers (1.4%-10.75%). 8 brackets for MFJ (including a unique 2.45% bracket at $50K-$70K). The 10.75% top rate is 4th highest in the US. At $100K: single pays $4,244 (4.24% effective), MFJ pays $2,750 (2.75%). Brackets are not inflation-indexed. Sources: NJ Division of Taxation, USTax.tools.
Does NJ have a reciprocal agreement with NY?
No. Only with Pennsylvania. PA residents file NJ-165 to exempt from NJ income tax but still pay NJ TDI/SUI/FLI/WF. NJ residents working in NY pay NY income tax and get NJ credit. NJ's telecommuter law (P.L. 2023, c.125) may allocate remote workers' wages back to NJ.
What is NJ minimum wage for 2026?
$15.92/hr for most employers. $15.23 for seasonal workers and employers with fewer than 6 employees. $6.05 for tipped employees (tip credit up to $9.87). The rate adjusts annually by CPI per a constitutional amendment.
Official Sources Referenced on This Page
New Jersey Division of Taxation covers income tax brackets, NJ-W4 rate codes, withholding tables, filing requirements, and employer obligations.
NFP (November 4, 2025) announced the 2026 TDI (0.19%) and FLI (0.23%) employee contribution rates, the $171,100 wage base, and the $1,119 maximum weekly benefit.
Monaco CPA, NJ Payroll Tax Guide 2026 provided the most detailed employer guide, covering all five employer taxes, three employee withholdings, the dual wage bases, NJ-927 filing, the telecommuter law (P.L. 2023, c.125), and penalty structures.
Abacus Payroll (December 16, 2025) confirmed the $44,800 employer/employee SUI/WFD base and the $171,100 employee TDI/FLI base for 2026.
USTax.tools (June 2026) confirmed the 7-bracket single / 8-bracket MFJ structure, effective tax rates ($4,244 at $100K single, $2,750 MFJ), and that brackets are not inflation-indexed.
LegalClarity (June 2026) confirmed NJ-W4 rate table system (A through E), employer withholding obligations, and the $10,000/$20,000 filing thresholds.
RemoteLaws (February 2026) confirmed the $1,000 personal exemption, $1,500 dependent exemption, and absence of a standard deduction.
ProSalaryTax (April 2026) and USA Jobs Kit (April 2026) confirmed the 401(k) non-pre-tax treatment, the Section 125 exception, and the dual wage base system.
NJ DOL Division of Employer Accounts covers SUI rate tables, TDI/FLI benefit maximums, and the alternative earnings test.
NJ DHS covers income verification for SNAP, NJ FamilyCare, and assistance programs.
IRS Topic 751 covers FICA rates (6.2% SS, 1.45% Medicare). SSA confirms the 2026 wage base at $184,500. IRS Publication 15 provides federal withholding tables.
Ready to Create Your New Jersey Pay Stub?
New Jersey has more mandatory deduction lines than any other state. Seven brackets, TDI, FLI, SUI employee share, two separate wage bases, and a 401(k) quirk that costs you money if you don't know about it. Both TDI and FLI rates dropped for 2026, so tools still using 2025 rates will overstate your deductions. Our generator uses the correct 2026 rates from the NJ Division of Taxation and NJ DOL, handles all seven deduction lines, and produces a stub that matches what your actual paycheck should look like.
Free preview. No signup. Brackets from NJ Division of Taxation. TDI/FLI from NJ DOL. Federal calculations per IRS. Updated June 2026.