Labeled estimate
New Jersey payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check New Jersey's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $35,000 | 3.5% |
| $40,000 | 5.53% |
| $75,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $50,000 | 2.45% |
| $70,000 | 3.5% |
| $80,000 | 5.53% |
| $150,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
- Each exemption or allowance: $1,000 a year.
State unemployment (employer)
- Taxable wage limit: $44,800 per employee per year.
- New-employer rate used: 2.68%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Employees also pay unemployment (0.0825%), disability and family leave insurance — not included.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a New Jersey paycheck