Legislation enacted in 2004 (P.L. 2004, c.40) increased the New Jersey gross income tax rates on income over $500,000. The increase was retroactive to January 1, 2004. Because of the increase in tax rates, new withholding rates were required.

• Notice To Employers
• Withholding Rate Tables – Effective January 1, 2005
• Supplemental Withholding Tables - Effective on and after January 1, 2005
• Withholding Rate Tables – Effective September 1, 2004 - December 31, 2004