New Jersey Pay Stub Generator -- Free

New Jersey occupies a unique economic position: it is simultaneously one of the wealthiest states per capita in the country and one of the most heavily taxed. The pharmaceutical industry has a massive presence -- Johnson & Johnson (New Brunswick), Merck (Rahway), Pfizer (with major NJ operations), Bristol-Myers Squibb, and dozens of other pharma companies call New Jersey home, along with the supporting ecosystem of biotech startups and research organizations. The financial sector, including insurance companies (Prudential Financial, headquartered in Newark), hedge funds (largely in northern New Jersey suburbs), and the significant Wall Street worker population that commutes into New York City from New Jersey suburbs, drives enormous income. New Jersey is also a major logistics hub, with ports in Newark and Elizabeth handling a significant share of East Coast container traffic.

New Jersey has one of the most complex payroll environments in the country. The state income tax runs from 1.4% to 10.75% across seven brackets. There are mandatory payroll deductions for New Jersey's Disability Insurance, Family Leave Insurance, and Unemployment Insurance programs. And the state mandates itemized pay stubs with every paycheck. This generator handles all New Jersey-specific calculations and produces a complete, legally compliant pay stub PDF.

New Jersey Income Tax Rates

New Jersey uses seven graduated income tax brackets for single filers in 2024:

• 1.4%: $0 to $20,000
• 1.75%: $20,001 to $35,000
• 3.5%: $35,001 to $40,000
• 5.525%: $40,001 to $75,000
• 6.37%: $75,001 to $500,000
• 8.97%: $500,001 to $1,000,000
• 10.75%: Above $1,000,000

New Jersey's 10.75% top marginal rate is one of the highest in the country, matching New York's top rate for large incomes (though below California's 13.3%). This applies only to income above $1,000,000, but the 8.97% bracket beginning at $500,000 hits upper-middle-income professionals like pharmaceutical executives and hedge fund employees who live in New Jersey.

New Jersey mandatory payroll deductions beyond income tax: New Jersey workers also have additional state payroll deductions that are more comprehensive than most states:

• NJ Disability Insurance (DI): Approximately 0.14% of taxable wages up to a wage base ($161,400 in 2024)
• NJ Family Leave Insurance (FLI): Approximately 0.09% of taxable wages
• NJ Unemployment Insurance (UI): Approximately 0.425% of taxable wages
• Workforce Development Partnership Fund (WD): 0.0425% of taxable wages

These additional NJ deductions represent approximately 0.7% of wages for most workers, adding another $350 per year to deductions for a worker earning $50,000. All must appear as separate line items on the pay stub.

Does New Jersey Require Pay Stubs?

Yes. New Jersey law requires employers to provide employees with an itemized statement of wages and deductions at each pay period. The New Jersey Wage Payment Law (N.J.S.A. 34:11-4.2) mandates this disclosure and the New Jersey Department of Labor enforces it. Violations can result in civil penalties and liability for unpaid wages plus attorneys' fees.

New Jersey's pay stub requirement is taken seriously, particularly in an environment where the multiple mandatory state deductions make transparency essential for workers to understand their compensation.

Pay Stub Requirements in New Jersey

A compliant New Jersey pay stub must show:

• Gross wages earned for the pay period
• New Jersey state income tax withheld (using the correct bracket rate)
• NJ Disability Insurance withheld
• NJ Family Leave Insurance withheld
• NJ Unemployment Insurance withheld
• Workforce Development Fund withheld
• Federal income tax withheld
• Social Security and Medicare withheld
• Any other deductions (health insurance, 401(k), etc.)
• Net wages paid
• Pay period dates and pay date
• Hours worked (hourly employees)
• Employer name and address
• Employee name and identification

Each NJ state program (DI, FLI, UI, WD) must appear as a separate line -- they cannot be lumped together.

Pay Frequency Laws in New Jersey

New Jersey law (N.J.S.A. 34:11-4.2) requires employers to pay wages at least semi-monthly (twice per month). Most New Jersey employers pay bi-weekly (every two weeks, 26 pay periods per year), which satisfies the semi-monthly requirement.

New Jersey final paycheck rules require that wages be paid on the next regular payday following termination for resignation, and within 10 days for involuntary termination. New Jersey also has strong wage theft protection laws that can result in treble (triple) damages for willful nonpayment of wages.

New Jersey's Pharmaceutical and Professional Economy

Pharmaceutical workers: New Jersey's "Pharmaceutical Alley" along Route 1 from Princeton to New Brunswick houses Johnson & Johnson, Merck, Bristol-Myers Squibb, Sanofi, and dozens of smaller biotechs. Research scientists, clinical trial managers, regulatory affairs specialists, and manufacturing workers all work in this corridor. Pharmaceutical salaries are typically high, placing many workers in the 6.37% to 8.97% NJ income tax brackets. Workers transitioning between pharmaceutical companies -- which happens frequently in this competitive industry -- need income documentation during the transition period.

Wall Street commuters: A substantial portion of New Jersey's high-income population works in Manhattan and commutes via NJ Transit, PATH, or ferry. These workers pay New York State income tax on their NY income (there is no reciprocal agreement between NJ and NY), and then file a New Jersey return claiming a credit for taxes paid to New York. Their pay stubs show NY state withholding (from their NY employer), but New Jersey workers may need to make additional NJ estimated tax payments for the NJ tax owed above the NY credit.

Logistics and port workers: The Port of New York and New Jersey, centered at Port Newark/Elizabeth Marine Terminal, handles more container traffic than any other port on the East Coast. International Longshoremen's Association (ILA) members work the docks, while thousands of warehouse, distribution, and logistics workers support the port complex inland. ILA wages are governed by master contract, and union dues appear as pay stub deductions.

What a New Jersey Paycheck Looks Like -- A Worked Example

A pharmaceutical research scientist earning $72,000 per year in New Jersey on a bi-weekly schedule ($2,769 gross per check) pays: $96 in New Jersey income tax (1.4%-10.75% graduated, 5.525% marginal bracket) plus ~$19 in NJ disability/UI/FLI deductions, $172 in Social Security (6.2%), $40 in Medicare (1.45%) -- net take-home approximately $2,147 per paycheck.

2024 minimum wage in New Jersey: $15.13/hr (2024).

Frequently Asked Questions for New Jersey Workers

I live in New Jersey and work in New York. Which state's tax shows on my pay stub?

Your New York employer withholds New York State income tax (and NYC tax if applicable) from your paycheck -- New York taxes income earned in New York regardless of where you live. Your New Jersey employer does not exist in this scenario -- a NY employer. However, you must also file a New Jersey resident income tax return and pay New Jersey tax on your worldwide income, taking a credit for taxes paid to New York. New Jersey and New York do not have a reciprocal agreement, so you must file in both states. Your New York pay stub shows NY withholding, and you typically make NJ estimated tax payments separately (or owe the balance when you file). This creates complexity but generally not double taxation, as the NY credit offsets most NJ liability for typical earners.

New Jersey has DI, FLI, UI, and WD deductions. What do I get for each?

New Jersey Disability Insurance (DI) provides up to 26 weeks of partial wage replacement (up to 85% of wages, capped at the statewide average weekly wage) if you cannot work due to a non-work-related illness, injury, or pregnancy. Family Leave Insurance (FLI) provides up to 12 weeks of paid leave for bonding with a new child or caring for a seriously ill family member, at 85% of wages. Unemployment Insurance (UI) provides partial wage replacement if you become unemployed through no fault of your own. The Workforce Development fund goes toward job training programs. Together, these programs provide a meaningful social safety net that workers in no-deduction states like Tennessee or Texas do not have access to.

I'm a pharmacist at J&J in New Brunswick. What are my approximate NJ taxes at $130,000 salary?

At $130,000 annually (bi-weekly gross of about $5,000): The NJ income tax on $130,000 works out to approximately $7,650 annually (the effective rate is about 5.9%, mostly in the 6.37% bracket). Added to Social Security ($8,250), Medicare ($1,885), federal income tax (approximately $22,000 at single standard deduction), and NJ DI/FLI/UI/WD (approximately $1,100), total annual deductions are roughly $40,885. Net take-home is approximately $89,115 per year or $3,428 per bi-weekly check. This is why pharmaceutical workers in New Jersey often express pay-shock when comparing to colleagues in Texas or Tennessee at the same gross salary -- the combined federal + NJ tax burden is substantial.

Does New Jersey's paid family leave require minimum hours to qualify?

Yes. To receive New Jersey FLI benefits, you must have earned at least $240 per week for 20 weeks during the base period, or have earned at least $12,000 during the base period. Most full-time workers easily meet this threshold. If you are a part-time worker with lower earnings, you may not qualify even if deductions were withheld. The base period is typically the 52-week period ending about 5 weeks before your leave start date. For the current qualification thresholds and application process, contact the New Jersey Department of Labor and Workforce Development.

Can I deduct New Jersey DI/FLI/UI contributions on my federal taxes?

New Jersey's mandatory state insurance contributions (DI, FLI, UI) are considered state and local taxes for federal purposes and can be deducted on your federal Schedule A as part of the state and local tax (SALT) deduction, subject to the $10,000 SALT cap. Given New Jersey's high property taxes, most NJ homeowners are already at or above the $10,000 SALT cap with property taxes alone, making the additional DI/FLI/UI deduction moot on their federal return. For renters with lower total SALT, these contributions may provide some federal benefit.

Related Tools

For neighboring state comparisons, see the New York pay stub generator (even higher rates, very similar worker protections), the Pennsylvania pay stub generator (much simpler, 3.07% flat rate, NJ-PA reciprocity), or the Maryland pay stub generator (similar mid-Atlantic structure). The salary pay stub template covers high-salary professional documentation in detail.