TAXES 1925, New Jersey State Income Tax Withholding
Published: March 8, 2019
Effective: Pay Period 03, 2019
Summary
The tax rate on wages over $5,000,000 for the State of New Jersey has decreased from 15.6 to 11.8 percent.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: 
NJ 
State Tax Withholding State Code: 
34 
Acceptable Exemption Form: 
NJ  W4 
Basis for Withholding: 
State or Federal Exemptions 
Acceptable Exemption Data: 
S/M/C/D/E, Number of Exemptions 
TSP Deferred: 
No 
Non Federal 401(k) Deferred: 
Yes 
Additional Information: 
If a State income tax certificate has not been processed or if a valid State exemption code is not present, the Federal exemptions will be used in the computation of the State tax. 
Special Coding:
 Determine the Total Number of Allowances Claimed as follows:
If Item 3 of the NJ W4 Contains: 
Enter: 

A 

B 

C 

D 

E 

If Item 3 of the NJW4 Is Blank and If the Status on Line 2 Is: 
Enter: 

Single 

Married/Civil Union Couple Joint 

Married/Civil Union Couple Separate 

Head of Household 

Surviving Spouse/Surviving Civil Union Partner 

 Enter the total number of exemptions claimed in Item 4 of the NJW4. If less than 10, precede with a zero (0).
Withholding Formula (Effective Pay Period 03, 2019)
 Subtract the nontaxable biweekly nonFederal 401(k) contribution from the gross biweekly wages to obtain the adjusted gross biweekly wages.
 Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
 Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages to compute the taxable income:
Exemption Allowance = $1,000 x Number of Exemptions
 Apply the taxable income computed in step 3 to the following table(s) to determine the annual New Jersey tax withholding:
Single or Married/Civil Union Couple  Filing Separately (Rate Table A)
If the Amount of Taxable Income Is:
The Amount of New Jersey Tax Withholding Should Be:
Over $0 but not over $20,000
1.5%
Over $20,000 but not over $35,000
$300.00 plus 2.0% of excess over $20,000
Over $35,000 but not over $40,000
$600.00 plus 3.9% of excess over $35,000
Over $40,000 but not over $75,000
$795.00 plus 6.1% of excess over $40,000
Over $75,000 but not over $500,000
$2,930.00 plus 7.0% of excess over $75,000
Over $500,000 but not over $5,000,000
$32,680.00 plus 9.9% of excess over $500,000
Over $5,000,000
$478,180.00 plus 11.8% of excess over $5,000,000
Married/Civil Union Couple  Filing Jointly or Head of Household or Surviving Spouse/Surviving Civil Union Partner (Rate Table B)
If the Amount of Taxable Income Is:
The Amount of New Jersey Tax Withholding Should Be:
Over $0 but not over $20,000
1.5%
Over $20,000 but not over $50,000
$300.00 plus 2.0% of excess over $20,000
Over $50,000 but not over $70,000
$900.00 plus 2.7% of excess over $50,000
Over $70,000 but not over $80,000
$1,440.00 plus 3.9% of excess over $70,000
Over $80,000 but not over $150,000
$1,830.00 plus 6.1% of excess over $80,000
Over $150,000 but not over $500,000
$6,100.00 plus 7.0% of excess over $150,000
Over $500,000 but not over $5,000,000
$30,600.00 plus 9.9% of excess over $500,000
Over $5,000,000
$476,100.00 plus 11.8% of excess over $5,000,000
Optional Rate Table C
If the Amount of Taxable Income Is:
The Amount of New Jersey Tax Withholding Should Be:
Over $0 but not over $20,000
1.5%
Over $20,000 but not over $40,000
$300.00 plus 2.3% of excess over $20,000
Over $40,000 but not over $50,000
$760.00 plus 2.8% of excess over $40,000
Over $50,000 but not over $60,000
$1,040.00 plus 3.5% of excess over $50,000
Over $60,000 but not over $150,000
$1,390.00 plus 5.6% of excess over $60,000
Over $150,000 but not over $500,000
$6,430.00 plus 6.6% of excess over $150,000
Over $500,000 but not over $5,0000,00
$29,530.00 plus 9.9% of excess over $500,000
Over $5,000,000
$475,030.00 plus 11.8% of excess over $5,000,000
Optional Rate Table D
If the Amount of Taxable Income Is:
The Amount of New Jersey Tax Withholding Should Be:
Over $0 but not over $20,000
1.5%
Over $20,000 but not over $40,000
$300.00 plus 2.7% of excess over $20,000
Over $40,000 but not over $50,000
$840.00 plus 3.4% of excess over $40,000
Over $50,000 but not over $60,000
$1,180.00 plus 4.3% of excess over $50,000
Over $60,000 but not over $150,000
$1,610.00 plus 5.6% of excess over $60,000
Over $150,000 but not over $500,000
$6,650.00 plus 6.5% of excess over $150,000
Over $500,000 but not over $5,000,000
$29,400.00 plus 9.9% of excess over $500,000
Over $5,000,000
$474,900.00 plus 11.8% of excess over $5,000,000
Optional Rate Table E
If the Amount of Taxable Income Is:
The Amount of New Jersey Tax Withholding Should Be:
Over $0 but not over $20,000
1.5%
Over $20,000 but not over $35,000
$300.00 plus 2.0% of excess over $20,000
Over $35,000 but not over $100,000
$600.00 plus 5.8% of excess over $35,000
Over $100,000 but not over $500,000
$4,370.00 plus 6.5% of excess over $100,000
Over $500,000 but not over $5,000,000
$30,370.00 plus 9.9% of excess over $500,000
Over $5,000,000
$475,870.00 plus 11.8% of excess over $5,000,000
 Divide the annual New Jersey tax withholding calculated in step 4 by the number of pay dates in the tax year to obtain the biweekly New Jersey tax withholding.
Resources
To view the updated tax formula, go to the
page from the dropdown menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.