Calculating a paycheck in New Jersey involves more than just federal withholding. The Garden State has a unique progressive tax structure and specific statutory deductions that employees must pay into state insurance funds. This NJ paycheck calculator helps you estimate your actual take-home pay by accounting for these variables.
Understanding NJ State Income Tax Brackets
New Jersey uses a progressive tax system, meaning higher income levels are taxed at higher percentages. For 2023-2024, rates start as low as 1.4% and can reach up to 10.75% for million-dollar earners. Most middle-class residents find their effective state tax rate falls between 3% and 6% depending on their filing status and total taxable income.
NJ Statutory Deductions: UI, DI, and FLI
Unlike many other states, New Jersey requires employees to contribute to several state-mandated funds:
Unemployment Insurance (UI): A small percentage of your income (up to a wage cap) goes toward the state unemployment fund.
Family Leave Insurance (FLI): This provides benefits for workers who need time off to bond with a child or care for a family member. For 2024, the rate is 0.09%.
Disability Insurance (DI): While the employer rate varies, the employee contribution for 2024 is currently 0.00% as the fund is well-capitalized, though this can change annually.
Federal Taxes and FICA
Regardless of living in NJ, every worker pays Federal Income Tax and FICA. FICA consists of Social Security (6.2%) and Medicare (1.45%). Our calculator uses the 2024 standard deduction ($14,600 for single filers) to estimate your federal withholding accurately.
Example Calculation
If you earn an annual salary of $75,000 in New Jersey and file as Single:
Gross Monthly: $6,250
Federal Tax: ~$710
FICA: ~$478
NJ State Tax: ~$235
NJ UI/FLI: ~$32
Estimated Net Pay: ~$4,795
Note: These figures are estimates. Actual withholding depends on your specific W-4 elections and any local deductions or supplemental insurance.
function calculateNJPay() {
var grossInput = parseFloat(document.getElementById("nj_gross_pay").value);
var frequency = parseFloat(document.getElementById("nj_pay_period").value);
var status = document.getElementById("nj_filing_status").value;
var pretax = parseFloat(document.getElementById("nj_pretax").value) || 0;
if (isNaN(grossInput) || grossInput 0) {
if (fedTaxable <= 11600) fedTax = fedTaxable * 0.10;
else if (fedTaxable <= 47150) fedTax = 1160 + (fedTaxable – 11600) * 0.12;
else if (fedTaxable <= 100525) fedTax = 5426 + (fedTaxable – 47150) * 0.22;
else if (fedTaxable <= 191950) fedTax = 17168 + (fedTaxable – 100525) * 0.24;
else fedTax = 39110 + (fedTaxable – 191950) * 0.32;
}
// 2. FICA (Social Security 6.2% up to 168600, Medicare 1.45%)
var socSec = Math.min(annualGross, 168600) * 0.062;
var medicare = annualGross * 0.0145;
var totalFica = socSec + medicare;
// 3. NJ State Tax (2024 Brackets)
var njTax = 0;
if (status === "single") {
if (taxableAnnual <= 20000) njTax = taxableAnnual * 0.014;
else if (taxableAnnual <= 35000) njTax = 280 + (taxableAnnual – 20000) * 0.0175;
else if (taxableAnnual <= 40000) njTax = 542.5 + (taxableAnnual – 35000) * 0.035;
else if (taxableAnnual <= 75000) njTax = 717.5 + (taxableAnnual – 40000) * 0.05525;
else if (taxableAnnual <= 500000) njTax = 2651.25 + (taxableAnnual – 75000) * 0.0637;
else njTax = 29743.75 + (taxableAnnual – 500000) * 0.0897;
} else {
// Married Joint
if (taxableAnnual <= 20000) njTax = taxableAnnual * 0.014;
else if (taxableAnnual <= 50000) njTax = 280 + (taxableAnnual – 20000) * 0.0175;
else if (taxableAnnual <= 70000) njTax = 805 + (taxableAnnual – 50000) * 0.0245;
else if (taxableAnnual <= 80000) njTax = 1295 + (taxableAnnual – 70000) * 0.035;
else if (taxableAnnual <= 150000) njTax = 1645 + (taxableAnnual – 80000) * 0.05525;
else njTax = 5512.5 + (taxableAnnual – 150000) * 0.0637;
}
// 4. NJ Statutory Deductions (UI/WF/SWF: 0.425% up to 161400, FLI: 0.09%)
var njStatLimit = 161400;
var njUI = Math.min(annualGross, njStatLimit) * 0.00425;
var njFLI = Math.min(annualGross, njStatLimit) * 0.0009;
var totalNJStat = njUI + njFLI;
// Final Period Calculation
var periodGross = annualGross / frequency;
var periodFedTax = fedTax / frequency;
var periodFica = totalFica / frequency;
var periodNJTax = njTax / frequency;
var periodNJStat = totalNJStat / frequency;
var periodPretax = pretax; // Already per period
var periodNet = periodGross – periodFedTax – periodFica – periodNJTax – periodNJStat – periodPretax;
// Display
document.getElementById("res_gross").innerText = "$" + (periodGross).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("res_fed_tax").innerText = "$" + (periodFedTax).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("res_fica").innerText = "$" + (periodFica).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("res_nj_tax").innerText = "$" + (periodNJTax).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("res_nj_statutory").innerText = "$" + (periodNJStat).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("res_net_pay").innerText = "$" + (periodNet).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("nj_results_box").style.display = "block";
}