{
  "$comment": "New Jersey 2025: Gross Income Tax (Table A single/MFS, Table B MFJ/HoH), $1,000 personal and $1,500 dependent exemptions, no tax at or below the $10,000/$20,000 gross-income threshold; NJ taxes 403(b)/457 deferrals, HSA, and cafeteria-plan salary reductions. Worker UI/WF-SWF, TDI and FLI contributions.",
  "country": "us",
  "jurisdiction": "us-nj",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "20000",
            "rate": "0.014"
          },
          {
            "upTo": "35000",
            "rate": "0.0175"
          },
          {
            "upTo": "40000",
            "rate": "0.035"
          },
          {
            "upTo": "75000",
            "rate": "0.05525"
          },
          {
            "upTo": "500000",
            "rate": "0.0637"
          },
          {
            "upTo": "1000000",
            "rate": "0.0897"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "mfj": [
          {
            "upTo": "20000",
            "rate": "0.014"
          },
          {
            "upTo": "50000",
            "rate": "0.0175"
          },
          {
            "upTo": "70000",
            "rate": "0.0245"
          },
          {
            "upTo": "80000",
            "rate": "0.035"
          },
          {
            "upTo": "150000",
            "rate": "0.05525"
          },
          {
            "upTo": "500000",
            "rate": "0.0637"
          },
          {
            "upTo": "1000000",
            "rate": "0.0897"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "mfs": [
          {
            "upTo": "20000",
            "rate": "0.014"
          },
          {
            "upTo": "35000",
            "rate": "0.0175"
          },
          {
            "upTo": "40000",
            "rate": "0.035"
          },
          {
            "upTo": "75000",
            "rate": "0.05525"
          },
          {
            "upTo": "500000",
            "rate": "0.0637"
          },
          {
            "upTo": "1000000",
            "rate": "0.0897"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "hoh": [
          {
            "upTo": "20000",
            "rate": "0.014"
          },
          {
            "upTo": "50000",
            "rate": "0.0175"
          },
          {
            "upTo": "70000",
            "rate": "0.0245"
          },
          {
            "upTo": "80000",
            "rate": "0.035"
          },
          {
            "upTo": "150000",
            "rate": "0.05525"
          },
          {
            "upTo": "500000",
            "rate": "0.0637"
          },
          {
            "upTo": "1000000",
            "rate": "0.0897"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ]
      },
      "deductions": [
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Personal and dependent exemptions",
          "filer": {
            "single": "1000",
            "mfj": "2000",
            "mfs": "1000",
            "hoh": "1000"
          },
          "perDependent": "1500"
        }
      ],
      "credits": [
        {
          "type": "lowIncomeZero",
          "id": "no-tax-threshold",
          "label": "No tax if NJ gross income is at or below the filing threshold",
          "threshold": {
            "single": "10000",
            "mfj": "20000",
            "mfs": "10000",
            "hoh": "20000"
          },
          "perDependent": "0"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": false,
      "k457": false,
      "hsa": false,
      "healthFsa": false,
      "dependentCareFsa": false,
      "section125": false
    },
    "programmes": [
      {
        "id": "ui",
        "label": "Unemployment insurance + Workforce Development/Supplemental Workforce Fund (worker share)",
        "rate": "0.00425",
        "wageBase": "43300",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": null
      },
      {
        "id": "di",
        "label": "Temporary disability insurance (worker share)",
        "rate": "0.0023",
        "wageBase": "165400",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": null
      },
      {
        "id": "fli",
        "label": "Family leave insurance (worker-funded)",
        "rate": "0.0033",
        "wageBase": "165400",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "nj-no-tax-threshold",
      "at": "10000",
      "field": "params.incomeTax.credits.0",
      "description": "Tax is zero at or below NJ gross income of $10,000 (single/MFS) or $20,000 (MFJ/HoH); $1 more makes the full bracket tax payable (e.g. ~$126 for a single filer)."
    }
  ],
  "notModelled": [
    "Age 65+/blind/disabled and college-student dependent exemptions",
    "Property tax deduction/credit, medical expense and other NJ deductions (alimony, qualified conservation, health enterprise zone, etc.)",
    "Retirement income exclusions",
    "NJ Earned Income Tax Credit, NJ Child Tax Credit, Child and Dependent Care Credit and other credits (refundable)",
    "Excess UI/DI/FLI refund when multiple employers (Form NJ-2450)",
    "Private-plan DI/FLI substitution; government-employer rates",
    "Local taxes (Newark payroll tax is employer-paid; NJ has no local income tax on residents)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "2025 NJ-1040 instructions — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "NJ-1040 — amounts in dollars/cents; MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "2025 NJ-1040 instructions — Tax Rate Schedules (page 63)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "2025 NJ-1040 instructions, line 15 — State wages (W-2 box 16)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "2025 NJ-1040 Tax Rate Schedules, Table A (single/MFS) and Table B (MFJ/HoH/QW)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "NJ-1040 instructions lines 6, 10, 11 — $1,000 regular exemption per filer/spouse; $1,500 per qualified dependent child / other dependent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "NJ-1040 instructions page 3 — filing threshold $10,000 single/MFS, $20,000 MFJ/HoH/QW (no tax liability at or below; N.J.S.A. 54A:2-4)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "title": "NJ-1040 instructions pages 8–9 — contributions to 403(b), 457, SEP and other plans except 401(k) are taxable; only Archer MSA (not HSA) contributions excluded; salary-reduction/premium-conversion cafeteria plans are not exempt",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf",
      "title": "NJ-WT (Sept 2025) — W-2 box 16 includes elective contributions to all pension plans except 401(k), non-excludable cafeteria plan contributions and IRC §129 dependent care benefits",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.nj.gov/labor/ea/employer-services/rate-info",
      "title": "NJ LWD Division of Employer Accounts — rate information: 2025 worker UI 0.3825% + WF/SWF 0.0425% on $43,300; TDI 0.2300% and FLI 0.3300% on $165,400",
      "retrieved": "2026-10-07"
    }
  ]
}