Four pay statements from January 2026: the biweekly payroll for January 12–25, paid on Friday, January 30, and the weekly payroll for January 5–11, paid on Friday, January 16. Amounts are in USD.
Marcus Johnson
Biweekly · Jan 12–25 · paid Jan 30
Lives in New Jersey, works in New York · Single · $150,000 / year
Gross salary5,769.23
401(k) pre-tax (6%)−346.15
Health premium (§125)−200.00
Federal income tax−820.23
Social Security (6.2%)−345.29
Medicare (1.45%)−80.75
State income tax, two states−290.67
New York (work state)−287.28
New Jersey (resident, difference)−3.39
NY Paid Family Leave (0.432%)−24.06
Net pay3,662.08
Why it matters: New Jersey and New York have no reciprocity agreement. The engine withholds New York tax on the work-state wages. New Jersey's tax on the same wages is higher ($290.67), so New Jersey withholds only the difference and the employee is not taxed twice. The 401(k) reduces federal taxable wages ($5,223.08) but not FICA wages ($5,569.23); New York Paid Family Leave follows the work state.
Carlos Rivera
Biweekly · Jan 12–25 · paid Jan 30
NY resident, work days split NY 60% / NJ 25% / CT 15% · $185,000 / year
Gross salary7,115.38
Federal income tax−1,274.38
Social Security (6.2%)−441.15
Medicare (1.45%)−103.17
State income tax, three states−421.18
New Jersey (nonresident, 25% share)−45.69
Connecticut (nonresident, 15% share)−59.71
New York (resident, after credit)−315.78
NY Paid Family Leave (0.432%)−30.74
Net pay4,844.76
Why it matters: Each state applies its own rule. New Jersey taxes its share of the wages, Connecticut prorates its tax on the full wages to its share, and New York, as the resident state, taxes all wages and reduces its withholding by the amounts withheld for New Jersey and Connecticut. The rule per state comes from a lookup, not from code. This is the calculation most platforms push back to a manual spreadsheet.
David Kim
Weekly · Jan 5–11 · paid Jan 16
Philadelphia resident · Hourly $32.00 × 40 h
Gross wages1,280.00
Federal income tax−111.79
Social Security (6.2%)−79.36
Medicare (1.45%)−18.56
Pennsylvania income tax (3.07%)−39.30
Philadelphia wage tax (resident 3.74%)−47.87
PA unemployment, employee share (0.07%)−0.90
Net pay982.22
Why it matters: Weekly payroll annualizes over 52 periods. The local wage tax is resolved from the employee's tax jurisdiction code, so the same mechanism covers Pennsylvania Act 32 municipalities and other local taxes. Pennsylvania also charges employees a share of unemployment insurance, without a wage cap.
Linda Okafor
Biweekly · Jan 12–25 · paid Jan 30
New York · Single · $65,000 / year · Child support order $500 per period
Gross salary2,500.00
Federal income tax−216.15
Social Security (6.2%)−155.00
Medicare (1.45%)−36.25
NY State income tax−113.28
NY Paid Family Leave (0.432%)−10.80
Disposable earnings1,968.52
CCPA limit (60% of disposable)1,181.11
Child support withheld−500.00
Net pay1,468.52
Why it matters: Disposable earnings are gross pay minus legally required deductions only (taxes, FICA, and New York Paid Family Leave). The order is checked against the Consumer Credit Protection Act limit, which depends on whether the employee supports another family and whether the order is in arrears. Here the full $500 fits within the limit.
Results from the demo's integration tests, calculated with 2026 federal, state, and local parameters. Rounding follows the per-period withholding method of each jurisdiction.
Apex Digital Solutions.