Public employees who are provided with sick leave at full pay under any other state law or rule.Individuals employed in the construction industry under a union contract.The state of New Jersey doesn’t require employers to collect PSL taxes, but it does have a program providing such leave to eligible employees: In Philadelphia, for example, local withholding taxes can be considered to the point where the employee may be exempt from New Jersey SIT altogether. New Jersey residents working in Pennsylvania are, though, subject to local Pennsylvania withholding taxes, and may have those taxes included when determining how much to withhold from earnings for New Jersey SIT. New Jersey currently only has a reciprocal agreement with Pennsylvania, which states that Pennsylvania employers are not required to withhold Pennsylvania SIT from New Jersey residents and vice versa (a certificate of non-residence is required). Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live.

Miscellaneous New Jersey Tax Information Reciprocal Agreement(s) QW = Qualified Widow(er) / Surviving Civil Union Partner.MJ = Married / Civil Union Filing Jointly.MS = Married / Civil Union Filing Separately.If supplemental wages are paid at a different time than regular wages, make withholdings from the supplemental wages without any exemption allowances the employee lists on Form NJ-W4.If they’re paid simultaneously with regular wages, total the employee’s regular and supplemental wages and withhold at the appropriate rate for the combined sum.Rates vary based on when supplemental wages are paid: Those who earn less than $100,000 annually can use either the state's Tax Table guide or its Tax Rate Schedules.

Those who earn $100,000 or more annually can refer to the state's Tax Table guide for more information. New Jersey's SIT is progressive, meaning it adjusts based on the income level of the employee paying the tax.

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