Employee’s Withholding Allowance Certificate (Form NJ-W4)
Employees should complete an Employee’s Withholding Allowance Certificate (Form NJ-W4
) and give it to their employer to declare withholding information for New Jersey purposes.
New Jersey employers must furnish Form NJ-W4
to their employees and withhold New Jersey Income Tax at the rate selected. When an employee has more than one job, or if spouses/civil union partners are both wage earners, the combined incomes may be taxed at a higher rate. In cases like these, an employee should use the wage chart on the form to determine the rate to use when calculating State withholding amounts when filing Form NJ-W4
Employees may also use this form to request that an additional amount be deducted from each pay.
In general, an employee only needs to complete Form NJ-W4
once. An employee completes a new form only when they want to revise their withholding information. However, any employee who claims to be exempt
from New Jersey withholding, because their income is below the minimum filing threshold, must
submit a new form every year.
Employers should retain all federal W-4s and NJ-W4s with their payroll records and make them available to the Division on request.