NJ Salary Calculator Data Sources
NJ Salary Calculator uses primary government publications for numeric tax and payroll inputs. Other salary calculators are not used as authorities for rates or wage bases.
| Calculation component | Source organization | Publication / page | Tax year | What we use it for | Last verified |
|---|---|---|---|---|---|
| Federal income tax brackets | Internal Revenue Service (IRS) | Revenue Procedure 2025-32; IRS 2026 inflation adjustments | 2026 | Marginal federal income tax on taxable wages | 2026-10-08 |
| Federal standard deduction (single) | IRS | Rev. Proc. 2025-32 | 2026 | $16,100 reduces federal taxable income | 2026-10-08 |
| Federal standard deduction (married filing jointly) | IRS | Rev. Proc. 2025-32 | 2026 | $32,200 reduces federal taxable income | 2026-10-08 |
| Social Security employee rate and wage base | Social Security Administration (SSA) | Contribution and benefit bases | 2026 | 6.2% on wages up to $184,500 | 2026-10-08 |
| Medicare employee and Additional Medicare | IRS | IRS employment tax guidance; Rev. Proc. thresholds | 2026 | 1.4500000000000002% base; +0.8999999999999999% above filing-status threshold | 2026-10-08 |
| New Jersey income tax (Tables A and B) | NJ Division of Taxation | NJ gross income tax rate schedules | 2026 | Progressive NJ tax after personal exemption | 2026-10-08 |
| NJ personal exemption | NJ Division of Taxation | NJ income tax instructions / rate materials | 2026 | $1,000 taxpayer (single/MFS/HOH); $2,000 MFJ; dependents not modeled | 2026-10-08 |
| NJ Unemployment Insurance (employee) | NJ Department of Labor and Workforce Development | Rate information; M-6025 wage base | 2026 | 0.3825% up to $44,800 | 2026-10-08 |
| NJ Workforce Development / Supplemental Workforce Funds | NJ Department of Labor and Workforce Development | Rate information; M-6025 | 2026 | 0.0425% up to $44,800 | 2026-10-08 |
| NJ Temporary Disability Insurance (employee) | NJ Department of Labor and Workforce Development | Rate information; M-6025 | 2026 | 0.19% up to $171,100 | 2026-10-08 |
| NJ Family Leave Insurance (employee) | NJ Department of Labor and Workforce Development | Rate information; M-6025 | 2026 | 0.23% up to $171,100 | 2026-10-08 |
Current verification
We maintain a lightweight change log inside the methodology page rather than a separate history page until multiple dated updates exist. When parameters change, we update the tax engine, this table, review dates in site configuration, and automated tests.
Found an error in a rate, source, or calculation? Report it on the contact page with the page URL, the figure in question, and a link to the official source you believe should be used.
