RATE TABLES FOR WAGE CHART
The rate tables listed below correspond to the letters in the Wage Chart on the front page. Use these to estimate
the amount of withholding that will occur if you choose to use the wage chart. Compare this to your estimated income
tax liability for your New Jersey Income Tax return to see if this is the correct amount of withholding that you should
have.
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 35,000 $ 40,000 $ 600.00 + 3.9% $ 35,000
$ 40,000 $ 75,000 $ 795.00 + 6.1% $ 40,000
$ 75,000 $ 2,930.00 + 7.0% $ 75,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 961 $ 5.76 + 2.0% $ 384
$ 961 $ 1,346 $ 17.30 + 2.7% $ 961
$ 1,346 $ 1,538 $ 27.70 + 3.9% $ 1,346
$ 1,538 $ 2,884 $ 35.18 + 6.1% $ 1,538
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 50,000 $ 300.00 + 2.0% $ 20,000
$ 50,000 $ 70,000 $ 900.00 + 2.7% $ 50,000
$ 70,000 $ 80,000 $ 1,440.00 + 3.9% $ 70,000
$ 80,000 $150,000 $ 1,830.00 + 6.1% $ 80,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.3% $ 384
$ 769 $ 961 $ 14.62 + 2.8% $ 769
$ 961 $ 1,153 $ 19.99 + 3.5% $ 961
$ 1,153 $ 2,884 $ 26.71 + 5.6% $ 1,153
$ 2,884 $ 123.65 + 6.6% $ 2,884
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.7% $ 384
$ 769 $ 961 $ 16.16 + 3.4% $ 769
$ 961 $ 1,153 $ 22.68 + 4.3% $ 961
$ 1,153 $ 2,884 $ 30.94 + 5.6% $ 1,153
$ 2,884 $ 127.88 + 6.5% $ 2,884
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384
$ 673 $ 1,923 $ 11.54 + 5.8% $ 673
$ 1,923 $ 84.04 + 6.5% $ 1,923
RATE 'A'
RATE 'B'
RATE 'C'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 40,000 $ 300.00 + 2.3% $ 20,000
$ 40,000 $ 50,000 $ 760.00 + 2.8% $ 40,000
$ 50,000 $ 60,000 $ 1,040.00 + 3.5% $ 50,000
$ 60,000 $ 150,000 $ 1,390.00 + 5.6% $ 60,000
$ 150,000 $ 6,430.00 + 6.6% $ 150,000
RATE 'D'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 40,000 $ 300.00 + 2.7% $ 20,000
$ 40,000 $ 50,000 $ 840.00 + 3.4% $ 40,000
$ 50,000 $ 60,000 $ 1,180.00 + 4.3% $ 50,000
$ 60,000 $ 150,000 $ 1,610.00 + 5.6% $ 60,000
$ 150,000 $ 6,650.00 + 6.5% $ 150,000
RATE 'E'
ANNUAL PAYROLL PERIOD (Allowance $1,000.00)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 20,000 1.5% $ 0
$ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 35,000 $ 100,000 $ 600.00 + 5.8% $ 35,000
$ 100,000 $ 4,370.00 + 6.5% $ 100,000
WEEKLY PAYROLL PERIOD
(Allowance $19.20)
If the amount of taxable The amount of income Of Excess Over:
wages is:
tax withheld is:
$ 0 $ 384 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384
$ 673 $ 769 $ 11.54 + 3.9% $ 673
$ 769 $ 1,442 $ 15.28 + 6.1% $ 769
$ 1,442 $ 56.34 + 7.0% $ 1,442