Quick Answer
NJ FLI (Family Leave Insurance) is a payroll deduction of 0.14% on wages up to $160,200 in 2026. For a $75,000 salary, this costs $105 annually or about $4.04 per biweekly paycheck to fund paid family and medical leave benefits.
Best Answer
Sarah Chen, Payroll Tax Analyst
New Jersey employees who want to understand their FLI deduction and what family leave benefits they're entitled to
What does NJ FLI stand for?
NJ FLI stands for New Jersey Family Leave Insurance, a state-mandated payroll deduction that funds paid family and medical leave benefits. This program, which began in 2019, allows eligible workers to take up to 12 weeks of paid leave for family or medical reasons.
How much does NJ FLI cost in 2026?
The NJ FLI rate for 2026 is 0.14% of your wages, applied only to earnings up to $160,200 per year. Here's what different income levels pay:
Example: Your NJ FLI calculation
Let's calculate FLI for someone earning $85,000 annually in New Jersey:
This appears on your pay stub as "NJ FLI" or "Family Leave" and is automatically deducted by your employer alongside other state taxes.
What benefits does NJ FLI provide?
NJ FLI provides up to 12 weeks of paid leave per year for:
Family Leave (bonding):
Medical Leave (your own health):
Weekly benefit amount: Up to $1,149 per week in 2026 (approximately 85% of your average weekly wage)
Waiting period: 7 days (can use accrued paid time off)
Job protection: Your position is protected during approved leave
NJ FLI vs. other New Jersey deductions
Key features of NJ FLI
Real-world scenarios where NJ FLI helps
New parent scenario:
After having a baby, you can take up to 12 weeks at 85% pay (up to $1,149/week) to bond with your child. For someone earning $75,000 annually ($1,442/week), this means $1,149/week in FLI benefits.
Caring for parent scenario:
If your parent has a stroke and needs care, you can take intermittent leave (like every Friday) at partial pay to help with appointments and recovery.
What you should do
1. Verify the deduction: Confirm NJ FLI is exactly 0.14% of your gross wages (up to $160,200)
2. Understand eligibility: You need to work 20+ hours per week and earn $10,400+ annually to qualify
3. Plan ahead: If you're expecting a baby or know a family member needs care, understand the application process
4. Keep documentation: Save pay stubs showing FLI contributions as proof of coverage
5. Use our calculator to see how FLI affects your total take-home pay alongside other NJ deductions
Key takeaway: NJ FLI costs just 0.14% of wages (maximum $224.28 annually) but provides up to 12 weeks of paid family and medical leave at 85% of your salary, up to $1,149 per week in 2026.
Key Takeaway: NJ FLI costs 0.14% of wages up to $160,200 annually and provides up to 12 weeks of paid family and medical leave at 85% salary, capped at $1,149 per week.
NJ FLI costs by income level for 2026
| Annual Income | FLI Rate | Annual FLI Cost | Monthly Cost | Biweekly Cost | Potential Weekly Benefit* |
|---|---|---|---|---|---|
| $40,000 | 0.14% | $56 | $4.67 | $2.15 | $654 |
| $60,000 | 0.14% | $84 | $7.00 | $3.23 | $981 |
| $80,000 | 0.14% | $112 | $9.33 | $4.31 | $1,149 |
| $120,000 | 0.14% | $168 | $14.00 | $6.46 | $1,149 |
| $180,000 | 0.14% | $224.28 | $18.69 | $8.63 | $1,149 |
| $200,000+ | 0.14% | $224.28 | $18.69 | $8.63 | $1,149 |
More Perspectives
Sarah Chen, Payroll Tax Analyst
Young New Jersey workers starting their careers and learning about state benefit programs
Why is FLI being deducted from my first paycheck?
New Jersey requires all employers to deduct FLI from employee wages, similar to Social Security or Medicare taxes. Even though you might not need family leave right now, you're building up eligibility for future benefits.
How little does FLI actually cost?
For entry-level workers, FLI is one of the smallest deductions on your pay stub. Here's what it costs at different starting salaries:
That's less than a coffee per paycheck for insurance that could pay you 85% of your salary for up to 12 weeks.
When might I actually need FLI as a young worker?
Even if family leave seems irrelevant now, life happens:
The key advantage for new workers
Unlike many benefits that require waiting periods, FLI coverage begins immediately. If you've worked 20+ hours per week and earned at least $10,400 in the previous 12 months, you qualify for benefits.
This means after working for about a year, you have access to up to 12 weeks of paid leave—a benefit that many other states don't offer at all.
Key takeaway: FLI costs under $3 per paycheck for most entry-level workers but provides valuable paid leave protection that kicks in after just one year of work.
Key Takeaway: FLI costs under $3 per paycheck for most entry-level workers but provides valuable paid leave protection worth up to $1,149 weekly after one year of work.
Sources
- New Jersey Department of Labor Family Leave Insurance — Official New Jersey Family Leave Insurance program information
- IRS Publication 15 — Employer's Tax Guide including state payroll tax requirements
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.