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
The amount of income
If the amount of taxable
The amount of income
wages is:
tax to be withheld is:
wages is:
tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$
0
$
384
1.5%
$
0
$
0
$
20,000
1.5%
$
0
$
384
$
673
$
5.76 + 2.0%
$
384
$
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
$
15.28 + 6.1%
$
769
$
40,000
$
75,000
$
795.00 + 6.1%
$
40,000
$
1,442
$
56.34 + 7.0%
$
1,442
$
75,000
$ 2,930.00 + 7.0%
$
75,000
$
9,615
$
628.45 + 9.9%
$
9,615
$ 500,000
$ 32,680.00 + 9.9%
$
500,000
RATE ‘B’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income
If the amount of taxable
The amount of income
wages is:
tax to be withheld is:
wages is:
tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$
0
$
384
1.5%
$
0
$
0
$
20,000
1.5%
$
0
$
384
$
961
$
5.76 + 2.0%
$
384
$
20,000
$
50,000
$
300.00 + 2.0%
$
20,000
$
961
$
1,346
$
17.30 + 2.7%
$
961
$
50,000
$
70,000
$
900.00 + 2.7%
$
50,000
$
1,346
$
1,538
$
27.70 + 3.9%
$
1,346
$
70,000
$
80,000
$ 1,440.00 + 3.9%
$
70,000
$
1,538
2,884
$
35.18 + 6.1%
$
1,538
$
80,000
$
150,000
$ 1,830.00 + 6.1%
$
80,000
$
2,884
$
117.29 + 7.0%
$
2,884
$ 150,000
$ 6,100.00 + 7.0%
$
150,000
$
9,615
$
588.46 + 9.9%
$
9,615
$ 500,000
$ 30,600.00 + 9.9%
$
500,000
RATE ‘C’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income
If the amount of taxable
The amount of income
wages is:
tax to be withheld is:
wages is:
tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$
0
$
384
1.5%
$
0
$
0
$
20,000
1.5%
$
0
$
384
$
769
$
5.76 + 2.3%
$
384
$
20,000
$
40,000
$
300.00 + 2.3%
$
20,000
$
769
$
961
$
14.62 + 2.8%
$
769
$
40,000
$
50,000
$
760.00 + 2.8%
$
40,000
$
961
$
1,153
$
19.99 + 3.5%
$
961
$
50,000
$
60,000
$
1,040.00 + 3.5%
$
50,000
$
1,153
$
2,884
$
26.71 + 5.6%
$
1,153
$
60,000
$
150,000
$
1,390.00 + 5.6%
$
60,000
$
2,884
$
123.65 + 6.6%
$
2,884
$ 150,000
$
6,430.00 + 6.6%
$
150,000
$
9,615
$
567.90 + 9.9%
$
9,615
$ 500,000
$ 29,530.00 + 9.9%
$
500,000
RATE ‘D’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income
If the amount of taxable
The amount of income
wages is:
tax to be withheld is:
wages is:
tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$
0
$
384
1.5%
$
0
$
0
$
20,000
1.5%
$
0
$
384
$
769
$
5.76 + 2.7%
$
384
$
20,000
$
40,000
$
300.00 + 2.7%
$
20,000
$
769
$
961
$
16.16 + 3.4%
$
769
$
40,000
$
50,000
$
840.00 + 3.4%
$
40,000
$
961
$
1,153
$
22.68 + 4.3%
$
961
$
50,000
$
60,000
$ 1,180.00 + 4.3%
$
50,000
$
1,153
$
2,884
$
30.94 + 5.6%
$
1,153
$
60,000
$
150,000
$ 1,610.00 + 5.6%
$
60,000
$
2,884
$
127.88 + 6.5%
$
2,884
$ 150,000
$ 6,650.00 + 6.5%
$
150,000
$
9,615
$
565.40 + 9.9%
$
9,615
$ 500,000
$ 29,400.00 + 9.9%
$
500,000
RATE ‘E’
WEEKLY PAYROLL PERIOD (Allowance $19.20)
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable
The amount of income
If the amount of taxable
The amount of income
wages is:
tax to be withheld is:
wages is:
tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$
0
$
384
1.5%
$
0
$
0
$
20,000
1.5%
$
0
$
384
$
673
$
5.76 + 2.0%
$
384
$
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
$
84.04 + 6.5%
$
1,923
$ 100,000
$ 4,370.00 + 6.5%
$
100,000
$
9,615
$
584.20 + 9.9%
$
9,615
$ 500,000
$ 30,370.00 + 9.9%
$
500,000