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.
RATE ‘B’
RATE ‘A’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 9,615 $ 628.45 + 9.9% $ 9,615
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 500,000 $ 32,680.00 + 9.9% $ 500,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 2,884 $ 117.29 + 7.0% $ 2,884
$ 9,615 $ 588.46 + 9.9% $ 9,615
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 150,000 $ 6,100.00 + 7.0% $ 150,000
$ 500,000 $ 30,600.00 + 9.9% $ 500,000
RATE ‘C’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 9,615 $ 567.90 + 9.9% $ 9,615
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 500,000 $ 29,530.00 + 9.9% $ 500,000
RATE ‘D’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 9,615 $ 565.40 + 9.9% $ 9,615
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 500,000 $ 29,400.00 + 9.9% $ 500,000
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 9,615 $ 584.20 + 9.9% $ 9,615
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 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
$ 500,000 $ 30,370.00 + 9.9% $ 500,000
RATE ‘E’