New Jersey Pay Stub Requirements & Payroll Taxes

New Jersey stubs are among the busiest in the country: besides a progressive income tax up to 10.75%, employees pay into unemployment, temporary disability and family leave insurance. The minimum wage rose to $15.92 on January 1, 2026, every employer must provide up to 40 hours of paid sick leave, and employers with 10 or more employees must give a detailed pay statement.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in New Jersey?

Every New Jersey employer must furnish each employee a statement of the deductions made from wages for each pay period in which deductions are made. Employers with 10 or more employees (including public employers) must also include the earnings details below. The statement may be provided electronically unless the employee asks for paper.

Required on every wage statement — N.J.S.A. 34:11-4.6:

Each deduction made from wages that pay period
Gross wages (employers with 10+ employees)
Net wages (employers with 10+ employees)
Rate of pay (employers with 10+ employees)
Hours worked, if relevant to the wage calculation (employers with 10+ employees)

Penalty for non-compliance (N.J.S.A. 34:11-4.10): A violation of the Wage Payment Law is a disorderly persons offense: a fine of $500 to $1,000 or 10 to 90 days' imprisonment for a first violation, and $1,000 to $2,000 or 10 to 100 days for each subsequent violation. The Commissioner may also assess administrative penalties of up to $250 for a first violation and $500 for each subsequent one, and employees may recover unpaid wages plus liquidated damages of up to 200% of the wages due.

How often must employees be paid?

Employers must pay the full amount of wages due at least twice during each calendar month, on regular paydays designated in advance. The pay period being paid may end no more than 10 working days before the payday. Bona fide executive, supervisory and other special classifications of employees may be paid at least once each calendar month.

Source: N.J.S.A. 34:11-4.2

New Jersey minimum wage

New Jersey's minimum wage is adjusted for inflation every January 1. It rose from $15.49 to $15.92 an hour on January 1, 2026, and is scheduled to be $16.48 on January 1, 2027.

$15.92 per hour statewide, effective January 1, 2026Seasonal employers and employers with fewer than six employees follow a slower schedule: $15.23 in 2026 and $16.25 in 2027, catching up with the general rate in 2028. Farm workers paid hourly or by piece rate are at $14.20 for 2026.

Tipped employees: a cash wage of at least $6.05 per hour in 2026 (maximum tip credit $9.87), with the employer making up any shortfall to $15.92.

Source: N.J.S.A. 34:11-56a4; NJ Department of Labor and Workforce Development 2026 minimum wage notice

Overtime & double time

New Jersey requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: N.J.S.A. 34:11-56a4

Meal & rest break requirements

New Jersey does not require meal breaks for employees 18 and older. Minors under 18 may not work more than five consecutive hours without a 30-minute break.

There is no rest-break requirement for adults. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for missed breaks.

Source: N.J.S.A. 34:2-21.4; 29 C.F.R. §§ 785.18–785.19

New Jersey state income tax

New Jersey levies a progressive gross income tax with seven brackets for single filers (eight for joint filers), from 1.4% up to 10.75% on taxable income over $1 million. These rate schedules have applied since tax year 2020. Employers withhold using the Division of Taxation's withholding tables, which approximate these rates.

New Jersey Tax Rate Schedule — Table A (Single, Married/CU Partner Filing Separately)

Taxable income	Rate
$0 – $20,000	1.4%
$20,000 – $35,000	1.75%
$35,000 – $40,000	3.5%
$40,000 – $75,000	5.525%
$75,000 – $500,000	6.37%
$500,000 – $1,000,000	8.97%
Over $1,000,000	10.75%

Joint filers, heads of household and qualifying widow(er)s use Table B: 1.4% to $20,000, 1.75% to $50,000, 2.45% to $70,000, 3.5% to $80,000, 5.525% to $150,000, 6.37% to $500,000, 8.97% to $1,000,000 and 10.75% above that.

Source: NJ Division of Taxation, NJ-1040 Tax Rate Schedules (2020 and after)

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Paid sick leave

New Jersey's Earned Sick Leave Law covers almost every employer in the state, regardless of size, including part-time, seasonal and temporary workers.

Rule	Detail
Accrual rate	At least 1 hour of earned sick leave for every 30 hours worked; employers may front-load 40 hours instead.
Minimum available per year	Up to 40 hours a year.
Accrual cap	Up to 40 unused hours carry over, though an employer need not allow more than 40 hours of use in a year.
Eligibility & carryover	Accrual starts at hire; leave can be used after 120 days of employment.

Paid out at termination?Not required at separation unless the employer's policy says otherwise.

Source: N.J.S.A. 34:11D-1 et seq. (Earned Sick Leave Law)

Vacation & paid time off (PTO)

New Jersey does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No New Jersey vacation statute; terms set by employer policy or contract

Final paycheck rules

New Jersey sets one deadline for all separations: the employee must be paid all wages due no later than the regular payday for the pay period in which the employment ended.

Situation	Final wages due
Fired or laid off	By the regular payday for the pay period in which employment ended
Quits (with or without notice)	By the regular payday for the pay period in which employment ended

Late final pay:Late or unpaid final wages fall under the Wage Payment Law's penalties, including liquidated damages of up to 200% of the wages due and administrative penalties (N.J.S.A. 34:11-4.10).

Source: N.J.S.A. 34:11-4.3

Other New Jersey payroll taxes employers should know

Beyond income tax, New Jersey withholds three insurance contributions from employees' pay — unemployment (with the Workforce Development and Supplemental Workforce funds), temporary disability (TDI) and family leave insurance (FLI). Employers separately pay unemployment and disability contributions at rates set each fiscal year.

Tax	Rate	Notes
Unemployment + WF/SWF (employee)	0.425% (0.3825% UI + 0.0425% WF/SWF)	On the first $44,800 of wages in 2026.
Temporary Disability Insurance (employee)	0.19%	On the first $171,100 of wages in 2026.
Family Leave Insurance (employee)	0.23%	On the first $171,100 of wages in 2026. Employers pay no FLI.
Unemployment + WF/SWF (employer)	Experience-rated; new employers pay 2.6825% UI + 0.1175% WF/SWF (FY July 2025–June 2026)	On the first $44,800 of wages in 2026.
Temporary Disability Insurance (employer)	Experience-rated; 0.5% for new employers	On the first $44,800 of wages in 2026.

Source: NJ Department of Labor & Workforce Development — Rate information, contributions, and due dates

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Common questions about New Jersey pay stubs

Why are there so many deductions on my New Jersey pay stub?

Because New Jersey employees pay into three state insurance programmes on top of income tax: unemployment (with the workforce funds), temporary disability insurance and family leave insurance. Each appears as its own line.

What is New Jersey's minimum wage in 2026?

$15.92 an hour for most employers from January 1, 2026; $15.23 for seasonal and small employers. Tipped employees can be paid $6.05 in cash wages if tips bring them to the full rate.

Do all New Jersey employers have to give paid sick leave?

Yes. Every employer must provide at least 1 hour per 30 hours worked, up to 40 hours a year, and employees can use it after 120 days on the job.

When is my last paycheck due in New Jersey?

By the regular payday for the pay period in which your employment ended, whether you quit or were let go.

Guides that go with this page

New Jersey's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.