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 “A”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 673 $ 5.77 + 2.0% $ 385 $ 20,000 $ 35,000
$ 300.00 + 2.0% $ 20,000
$ 673 $ 769 $ 11.54 + 3.9% $ 673 $ 35,000 $ 40,000
$ 600.00 + 3.9% $ 35,000
$ 769 $ 1,442 $ 15.29 + 6.1% $ 769 $ 40,000 $ 75,000
$ 795.00 + 6.1% $ 40,000
$ 1,442 $ 9,615 $ 56.35 + 7.0% $ 1,442 $ 75,000 $ 500,000
$ 2,930.00 + 7.0% $ 75,000
$ 9,615 $ 96,154 $ 628.46 + 9.9% $ 9,615 $ 500,000 $ 5,000,000
$ 32,680.00 + 9.9% $ 500,000
$ 96,154 $ 9,195.77 + 15.6% $ 96,154 $ 5,000,000
$ 478,180.00 + 15.6% $ 5,000,000
RATE “B”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000
1.5% $ 0
$ 385 $ 962 $ 5.77 + 2.0% $ 385 $ 20,000 $ 50,000 $ 300.00 + 2.0% $ 20,000
$ 962 $ 1,346 $ 17.31 + 2.7% $ 962 $ 50,000 $ 70,000 $ 900.00 + 2.7% $ 50,000
$ 1,346 $ 1,538 $ 27.69 + 3.9% $ 1,346 $ 70,000 $ 80,000 $ 1,440.00 + 3.9% $ 70,000
$ 1,538 $ 2,885 $ 35.19 + 6.1% $ 1,538 $ 80,000 $ 150,000 $ 1,830.00 + 6.1% $ 80,000
$ 2,885 $ 9,615 $ 117.31 + 7.0% $ 2,885 $ 150,000 $ 500,000 $ 6,100.00 + 7.0% $ 150,000
$ 9,615 $ 96,154 $ 588.46 + 9.9% $ 9,615 $ 500,000 $ 5,000,000 $ 30,600.00 + 9.9% $ 500,000
$ 96,154 $ 9,155.77 + 15.6% $ 96,154 $ 5,000,000 $ 476,100.00 + 15.6% $ 5,000,000
RATE “C”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 769
$ 5.77 + 2.3% $ 385
$ 20,000 $ 40,000
$ 300.00 + 2.3% $ 20,000
$ 769 $ 962
$ 14.62 + 2.8% $ 769
$ 40,000 $ 50,000
$ 760.00 + 2.8% $ 40,000
$ 962 $ 1,154
$ 20.00 + 3.5% $ 962
$ 50,000 $ 60,000
$ 1,040 + 3.5% $ 50,000
$ 1,154 $ 2,885
$ 26.73 + 5.6% $ 1,154
$ 60,000 $ 150,000
$ 1,390.00 + 5.6% $ 60,000
$ 2,885 $ 9,615
$ 123.65 + 6.6% $ 2,885
$ 150,000 $ 500,000
$ 6,430.00 + 6.6% $ 150,000
$ 9,615 $ 96,154
$ 567.88 + 9.9% $ 9,615
$ 500,000 $ 5,000,000
$ 29,530.00 + 9.9% $ 500,000
$ 96,154
$ 9,135.19 + 15.6% $ 96,154
$ 5,000,000
$ 475,030.00 + 15.6% $ 5,000,000
RATE “D”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 385 $ 769
$ 5.77 + 2.7% $ 385
$ 20,000 $ 40,000 $ 300.00 + 2.7% $ 20,000
$ 769 $ 962
$ 16.15 + 3.4% $ 769
$ 40,000 $ 50,000 $ 840.00 + 3.4% $ 40,000
$ 962 $ 1,154
$ 22.69 + 4.3% $ 962
$ 50,000 $ 60,000 $ 1,180.00 + 4.3% $ 50,000
$ 1,154 $ 2,885
$ 30.96 + 5.6% $ 1,154
$ 60,000 $ 150,000 $ 1,610.00 + 5.6% $ 60,000
$ 2,885 $ 9,615
$ 127.88 + 6.5% $ 2,885
$ 150,000 $ 500,000 $ 6,650.00 + 6.5% $ 150,000
$ 9,615 $ 96,154
$ 565.38 + 9.9% $ 9,615
$ 500,000 $ 5,000,000 $ 29,400.00 + 9.9% $ 500,000
$ 96,154
$ 9,132.69 + 15.6% $ 96,154
$ 5,000,000
$ 474,900.00 + 15.6% $ 5,000,000
RATE “E”
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
If the amount of taxable
wages is:
The amount of income tax
to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0 $ 0 $ 20,000
1.5% $ 0
$ 385 $ 673 $ 5.77 + 2.0% $ 385 $ 20,000 $ 35,000
$ 300.00 + 2.0% $ 20,000
$ 673 $ 1,923 $ 11.54 + 5.8% $ 673 $ 35,000 $ 100,000
$ 600.00 + 5.8% $ 35,000
$ 1,923 $ 9,615 $ 84.04 + 6.5% $ 1,923 $ 100,000 $ 500,000
$ 4,370.00 + 6.5% $ 100,000
$ 9,615 $ 96,154 $ 584.04 + 9.9% $ 9,615 $ 500,000 $ 5,000,000
$ 30,370.00 + 9.9% $ 500,000
$ 96,154 $ 9,151.35 + 15.6% $ 96,154 $ 5,000,000
$ 475,870.00 + 15.6% $ 5,000,000