diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..98d3cd4a234 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Implement New Jersey WorkFirst (WFNJ).
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/README.md b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/README.md
deleted file mode 100644
index eb8aeb3f951..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/README.md
+++ /dev/null
@@ -1 +0,0 @@
-# Temporary Assistance for Needy Families
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/eligibility/resources/limit.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/eligibility/resources/limit.yaml
deleted file mode 100644
index fb20c3717b2..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/eligibility/resources/limit.yaml
+++ /dev/null
@@ -1,12 +0,0 @@
-description: New Jersey limits its TANF eligibility to households with up to this amount of resources.
-
-metadata:
-  unit: currency-USD
-  label: New Jersey TANF resource limit
-  reference:
-    - title: New Jersey Administration State Code | Work First New Jersey Program | 1090-33.2 Resource Limits (a)(3)
-      href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=ed375ccd-2ce7-480b-8fed-7953f9bb3e83&action=pawlinkdoc&pdcomponentid=&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PW91-F7ND-G1GP-00008-00&pdtocnodeidentifier=AAOAERAAEAAU&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&ecomp=-3vckkk&prid=d0c89fcb-13c2-409a-9f5d-d3fc9e10aeca
-    - title: New Jersey State Plan for TANF(2021-2023)
-      href: https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=21
-values:
-  2023-01-01: 2_000
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/earned.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/earned.yaml
deleted file mode 100644
index 01b7d6eb231..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/earned.yaml
+++ /dev/null
@@ -1,10 +0,0 @@
-description: New Jersey TANF counts these income sources as earned income.
-values:
-  2023-03-22:
-    - employment_income
-    - self_employment_income
-metadata:
-  unit: list
-  reference:
-    title: New Jersey Administrative Code | 10:90-3.9 Income--WFNJ TANF/GA (c)
-    href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=e6f530e6-7e61-4172-a706-2284151eecb9&nodeid=AAOAERAAEAAJ&nodepath=%2FROOT%2FAAO%2FAAOAER%2FAAOAERAAE%2FAAOAERAAEAAJ&level=4&haschildren=&populated=false&title=%C2%A7+10%3A90-3.9+Income--WFNJ+TANF%2FGA&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PW31-F22N-X1S1-00008-00&ecomp=8gf5kkk&prid=01f94881-dbbf-4726-a383-98be3eeb2468
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/unearned.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/unearned.yaml
deleted file mode 100644
index 6e342631f88..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/income/unearned.yaml
+++ /dev/null
@@ -1,18 +0,0 @@
-description: New Jersey TANF counts these income sources as unearned income.
-values:
-  2021-01-01:
-    - veterans_benefits
-    - rental_income
-    - alimony_income
-    - dividend_income
-    - interest_income
-    - pension_income
-    - unemployment_compensation
-    - gi_cash_assistance
-    - social_security
-metadata:
-  unit: list
-  reference:
-    title: New Jersey Administrative Code | 10:90-3.9(e)
-    href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=d6417ab8-827f-47fe-80e3-61bbdb8bd1a1&pdistocdocslideraccess=true&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PW31-F22N-X1S1-00008-00&pdcomponentid=234124&pdtocnodeidentifier=AAOAERAAEAAJ&ecomp=-3vckkk&prid=64e539a6-10a7-417d-aad3-dfe3a9bcae3c
-          
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/additional.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/additional.yaml
deleted file mode 100644
index 10f0eaea4d6..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/additional.yaml
+++ /dev/null
@@ -1,15 +0,0 @@
-description: New Jersey limits its TANF program to households with up to this income level for people beyond size.
-
-metadata:
-  unit: currency-USD
-  period: month
-  label: New Jersey TANF monthly income limit per additional person
-  reference:
-    # Legal code provides 2003 law; state plan provides updated values.
-    - title: New Jersey Administration State Code | Work First New Jersey Program | Financial Eligibility, Income, Resources, Benefits | § 10:90-3.3 WFNJ/TANF-initial allowable maximum income and maximum benefit payment levels (Schedules I and II)
-      href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=977adb3e-e3a6-4eba-8d54-e69ee35f7dcd&nodeid=AAOAERAAEAAD&nodepath=%2FROOT%2FAAO%2FAAOAER%2FAAOAERAAE%2FAAOAERAAEAAD&level=4&haschildren=&populated=false&title=%C2%A7+10%3A90-3.3+WFNJ%2FTANF-initial+allowable+maximum+income+and+maximum+benefit+payment+levels+(Schedules+I+and+II)&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PWD1-JTGH-B3FM-00008-00&ecomp=8gf5kkk&prid=039b2ed1-6268-497c-a43f-3e4c508cdc00
-    - title: New Jersey State Plan for TANF(2021-2023)
-      href: https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=63
-
-values:
-  2023-01-01: 99
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/main.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/main.yaml
deleted file mode 100644
index 0fa46df6108..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_allowable_income/main.yaml
+++ /dev/null
@@ -1,31 +0,0 @@
-description: New Jersey limits its TANF program to households with up to this income level, by household size.
-
-metadata:
-  unit: currency-USD
-  period: month
-  breakdown:
-    - range(1, 9)
-  label: New Jersey TANF monthly maximum allowable income
-  reference:
-    # Legal code provides 2003 law; state plan provides updated values.
-    - title: New Jersey Administration State Code | Work First New Jersey Program | Financial Eligibility, Income, Resources, Benefits | § 10:90-3.3 WFNJ/TANF-initial allowable maximum income and maximum benefit payment levels (Schedules I and II)
-      href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=977adb3e-e3a6-4eba-8d54-e69ee35f7dcd&nodeid=AAOAERAAEAAD&nodepath=%2FROOT%2FAAO%2FAAOAER%2FAAOAERAAE%2FAAOAERAAEAAD&level=4&haschildren=&populated=false&title=%C2%A7+10%3A90-3.3+WFNJ%2FTANF-initial+allowable+maximum+income+and+maximum+benefit+payment+levels+(Schedules+I+and+II)&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PWD1-JTGH-B3FM-00008-00&ecomp=8gf5kkk&prid=039b2ed1-6268-497c-a43f-3e4c508cdc00
-    - title: New Jersey State Plan for TANF(2021-2023)
-      href: https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=63
-
-1: 
-  2023-01-01: 321
-2: 
-  2023-01-01: 638
-3: 
-  2023-01-01: 839
-4: 
-  2023-01-01: 966
-5: 
-  2023-01-01: 1_092
-6: 
-  2023-01-01: 1_221
-7:
-  2023-01-01: 1_341
-8:
-  2023-01-01: 1_442
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/additional.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/additional.yaml
deleted file mode 100644
index c8b78884f95..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/additional.yaml
+++ /dev/null
@@ -1,16 +0,0 @@
-description: New Jersey limits its TANF program to households with this maximum benefit for people beyond size.
-
-metadata:
-  unit: currency-USD
-  period: month
-  label: New Jersey TANF monthly maximum benefit per additional person
-  reference:
-    # Administrative code has old values, apparently without inflation adjustments.
-    - title: New Jersey Administrative Code | § 10:90-3.3 WFNJ/TANF-initial allowable maximum income and maximum benefit payment levels (Schedules I and II)
-      href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=977adb3e-e3a6-4eba-8d54-e69ee35f7dcd&nodeid=AAOAERAAEAAD&nodepath=%2FROOT%2FAAO%2FAAOAER%2FAAOAERAAE%2FAAOAERAAEAAD&level=4&haschildren=&populated=false&title=%C2%A7+10%3A90-3.3+WFNJ%2FTANF-initial+allowable+maximum+income+and+maximum+benefit+payment+levels+(Schedules+I+and+II)&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PWD1-JTGH-B3FM-00008-00&ecomp=8gf5kkk&prid=039b2ed1-6268-497c-a43f-3e4c508cdc00
-    # State plan has updated values.
-    - title: New Jersey State Plan for TANF(2021-2023)
-      href: https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=63
-
-values:
-  2023-01-01: 66
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/main.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/main.yaml
deleted file mode 100644
index c90f40d6442..00000000000
--- a/policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/main.yaml
+++ /dev/null
@@ -1,32 +0,0 @@
-description: New Jersey limits its TANF program to households with this maximum benefits, by household size.
-
-metadata:
-  unit: currency-USD
-  period: month
-  breakdown:
-    - range(1, 9)
-  label: New Jersey TANF monthly maximum benefit
-  reference:
-    # Administrative code has old values, apparently without inflation adjustments.
-    - title: New Jersey Administrative Code | § 10:90-3.3 WFNJ/TANF-initial allowable maximum income and maximum benefit payment levels (Schedules I and II)
-      href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=977adb3e-e3a6-4eba-8d54-e69ee35f7dcd&nodeid=AAOAERAAEAAD&nodepath=%2FROOT%2FAAO%2FAAOAER%2FAAOAERAAE%2FAAOAERAAEAAD&level=4&haschildren=&populated=false&title=%C2%A7+10%3A90-3.3+WFNJ%2FTANF-initial+allowable+maximum+income+and+maximum+benefit+payment+levels+(Schedules+I+and+II)&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5XKV-PWD1-JTGH-B3FM-00008-00&ecomp=8gf5kkk&prid=039b2ed1-6268-497c-a43f-3e4c508cdc00
-    # State plan has updated values.
-    - title: New Jersey State Plan for TANF(2021-2023)
-      href: https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=63
-
-1: 
-  2023-01-01: 214
-2: 
-  2023-01-01: 425
-3: 
-  2023-01-01: 559
-4: 
-  2023-01-01: 644
-5: 
-  2023-01-01: 728
-6: 
-  2023-01-01: 814
-7:
-  2023-01-01: 894
-8:
-  2023-01-01: 961
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/README.md b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/README.md
new file mode 100644
index 00000000000..29d2a8a5ea0
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/README.md
@@ -0,0 +1 @@
+# WorkFirst New Jersey program
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/child_support_disregard.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/child_support_disregard.yaml
new file mode 100644
index 00000000000..f6a792bf600
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/child_support_disregard.yaml
@@ -0,0 +1,25 @@
+description: New Jersey excludes child support received up to this amount based on the number of children under the WorkFirst New Jersey program.
+
+metadata:
+  type: single_amount
+  threshold_unit: person
+  amount_unit: currency-USD
+  period: month
+  label: New Jersey WFNJ child support disregard by number of children
+  reference:
+    - title: N.J.A.C. 10:90-3.8(h)
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-8
+
+brackets:
+  - threshold:
+      2015-01-01: 0
+    amount:
+      2015-01-01: 0
+  - threshold:
+      2015-01-01: 1
+    amount:
+      2015-01-01: 100
+  - threshold:
+      2015-01-01: 2
+    amount:
+      2015-01-01: 200
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/earned_income_disregard.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/earned_income_disregard.yaml
new file mode 100644
index 00000000000..329c7465a99
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/earned_income_disregard.yaml
@@ -0,0 +1,26 @@
+description: New Jersey excludes this share of earned income based on months of employment under the WorkFirst New Jersey program.
+
+brackets:
+  - threshold:
+      2015-01-01: 1
+    amount:
+      2015-01-01: 1       # 100% disregard for first month
+  - threshold:
+      2015-01-01: 2
+    amount:
+      2015-01-01: 0.75    # 75% disregard for months 2-7
+  - threshold:
+      2015-01-01: 8
+    amount:
+      2015-01-01: 0.5     # 50% disregard for month 8+
+
+metadata:
+  type: single_amount
+  threshold_unit: month
+  amount_unit: /1
+  label: New Jersey WFNJ earned income disregard rate by month (20+ hours/week)
+  reference:
+    - title: N.J.A.C. 10:90-3.8(c) - Tiered earned income disregards
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-8
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=22
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/limit.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/limit.yaml
new file mode 100644
index 00000000000..4e53d7e832c
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/income/limit.yaml
@@ -0,0 +1,14 @@
+description: New Jersey sets the maximum allowable income as this multiple of the maximum benefit under the WorkFirst New Jersey program.
+
+metadata:
+  unit: /1
+  period: month
+  label: New Jersey WFNJ maximum allowable income rate
+  reference:
+    - title: N.J.A.C. 10:90-3.2 (a)
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-2
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=22
+
+values:
+  2015-01-01: 1.5
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/max_household_size.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/max_household_size.yaml
new file mode 100644
index 00000000000..717b43e3879
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/max_household_size.yaml
@@ -0,0 +1,14 @@
+description: New Jersey uses this threshold as the maximum household size for the WorkFirst New Jersey program income and benefit tables.
+
+metadata:
+  unit: person
+  period: year
+  label: New Jersey WFNJ maximum household size for tables
+  reference:
+    - title: N.J.A.C. 10:90-3.3(a) - Maximum table size (8 persons)
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=64
+
+values:
+  2015-01-01: 8
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/additional_person.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/additional_person.yaml
new file mode 100644
index 00000000000..3f16eb6c278
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/additional_person.yaml
@@ -0,0 +1,16 @@
+description: New Jersey provides this additional benefit per person beyond the base household size under the WorkFirst New Jersey program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: New Jersey WFNJ monthly maximum benefit per additional person
+  reference:
+    - title: N.J.A.C. 10:90-3.3(a)(2) Schedule II - Each Additional Person
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=64
+
+values:
+  2015-01-01: 50
+  2018-07-01: 55
+  2019-08-01: 66
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/amount.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/amount.yaml
new file mode 100644
index 00000000000..048b6c791ff
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/payment_levels/amount.yaml
@@ -0,0 +1,48 @@
+description: New Jersey provides this amount as the maximum benefit under the WorkFirst New Jersey program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 9) # size
+  breakdown_label:
+    - Assistance unit size
+  label: New Jersey WFNJ monthly maximum benefit
+  reference:
+    - title: N.J.A.C. 10:90-3.3(b) Schedule II - Maximum Benefit Payment Levels
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=64
+
+1:
+  2015-01-01: 162
+  2018-07-01: 178
+  2019-08-01: 214
+2:
+  2015-01-01: 322
+  2018-07-01: 354
+  2019-08-01: 425
+3:
+  2015-01-01: 424
+  2018-07-01: 466
+  2019-08-01: 559
+4:
+  2015-01-01: 488
+  2018-07-01: 537
+  2019-08-01: 644
+5:
+  2015-01-01: 552
+  2018-07-01: 607
+  2019-08-01: 728
+6:
+  2015-01-01: 616
+  2018-07-01: 678
+  2019-08-01: 814
+7:
+  2015-01-01: 677
+  2018-07-01: 745
+  2019-08-01: 894
+8:
+  2015-01-01: 728
+  2018-07-01: 801
+  2019-08-01: 961
diff --git a/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/resources/limit.yaml b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/resources/limit.yaml
new file mode 100644
index 00000000000..9dbf08d9df2
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/nj/njdhs/wfnj/resources/limit.yaml
@@ -0,0 +1,14 @@
+description: New Jersey limits resources to this amount under the WorkFirst New Jersey program.
+
+metadata:
+  unit: currency-USD
+  period: eternity
+  label: New Jersey WFNJ resource limit
+  reference:
+    - title: N.J.A.C. 10:90-3.20(a)(3) - Basic resource exemption
+      href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-20
+    - title: New Jersey State Plan for TANF FFY 2024-2026
+      href: https://www.nj.gov/humanservices/providers/grants/public/publicnoticefiles/Draft%20New%20Jersey%20State%20Plan%20for%20Temporary%20Assistance%20for%20Needy%20Families%20(TANF)%20FFY%202024%20-%20FFY%202026.pdf#page=21
+
+values:
+  2015-01-01: 2_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_countable_gross_unearned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_countable_gross_unearned_income.yaml
deleted file mode 100644
index fbae0071246..00000000000
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_countable_gross_unearned_income.yaml
+++ /dev/null
@@ -1,50 +0,0 @@
-- name: No unearned income, $0 per year
-  period: 2023
-  input:
-    state_code: NJ
-    veterans_benefits: 0
-    rental_income: 0
-    alimony_income: 0
-    dividend_income: 0
-    interest_income: 0
-    pension_income: 0
-    unemployment_compensation: 0
-    gi_cash_assistance: 0
-    social_security: 0
-    is_tanf_enrolled: false
-  output:
-    nj_tanf_countable_gross_unearned_income: 0
-
-- name: No unearned income and TANF enrolled, $0 per year
-  period: 2023
-  input:
-    state_code: NJ
-    veterans_benefits: 0
-    rental_income: 0
-    alimony_income: 0
-    dividend_income: 0
-    interest_income: 0
-    pension_income: 0
-    unemployment_compensation: 0
-    gi_cash_assistance: 0
-    social_security: 0
-    is_tanf_enrolled: true
-  output:
-    nj_tanf_countable_gross_unearned_income: 0
-
-- name: $1,000 of each unearned income, $10,000 per year
-  period: 2023
-  input:
-    state_code: NJ
-    veterans_benefits: 1_000
-    rental_income: 1_000
-    alimony_income: 1_000
-    dividend_income: 1_000
-    interest_income: 1_000
-    pension_income: 1_000
-    unemployment_compensation: 1_000
-    gi_cash_assistance: 1_000
-    social_security: 1_000
-    is_tanf_enrolled: false
-  output:
-    nj_tanf_countable_gross_unearned_income: 9_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.yaml
deleted file mode 100644
index 613d9fc52ce..00000000000
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.yaml
+++ /dev/null
@@ -1,23 +0,0 @@
-- name: If no children and one adult, New Jersey TANF maximum allowable income is $321/mo.
-  period: 2023
-  input:
-    state_code: NJ
-    spm_unit_size: 1
-  output:
-    nj_tanf_maximum_allowable_income: 321 * 12
-
-- name: If not eligible, we don't calculate it.
-  period: 2023
-  input:
-    state_code: CO
-    spm_unit_size: 1
-  output:
-    nj_tanf_maximum_allowable_income: 0
-
-- name: If 10 people, maximum allowable income is $1442 + 2 * $99 = $1640 per month.
-  period: 2023
-  input:
-    state_code: NJ
-    spm_unit_size: 10
-  output:
-    nj_tanf_maximum_allowable_income: 1_640 * 12
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml
deleted file mode 100644
index 4deef891eaa..00000000000
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml
+++ /dev/null
@@ -1,25 +0,0 @@
-- name: If no children and one adult, New Jersey TANF maximum benefit is $214/month.
-  period: 2023
-  input:
-    state_code: NJ
-    spm_unit_size: 1
-  output:
-    nj_tanf_maximum_benefit: 214 * 12
-
-- name: If not eligible, we don't calculate it.
-  period: 2023
-  input:
-    state_code: CO
-    spm_unit_size: 1
-  output:
-    nj_tanf_maximum_benefit: 0
-
-- name: If 10 people, maximum benefit is $961 + 2 * $66 = $1093 per month.
-  period: 2023
-  input:
-    state_code: NJ
-    spm_unit_size: 10
-  output:
-    nj_tanf_maximum_benefit: 1_093 * 12  
-
-    
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml
deleted file mode 100644
index 76d6d9db90e..00000000000
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml
+++ /dev/null
@@ -1,16 +0,0 @@
-- name: Households with assets lower than or equal to $2,000 are eligible.
-  period: 2023
-  input:
-    state_code: NJ
-    nj_tanf_countable_resources: 2_000
-  output:
-    nj_tanf_resources_eligible: true
-
-
-- name: Households with assets higher than $2,000 are ineligible. 
-  period: 2023
-  input:
-    state_code: NJ
-    nj_tanf_countable_resources: 4_000
-  output:
-    nj_tanf_resources_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/integration.yaml
new file mode 100644
index 00000000000..d3bf5b7ed5c
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/integration.yaml
@@ -0,0 +1,190 @@
+- name: Case 1, eligible single parent with one child and no income.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 5
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Maximum benefit for 2 people: $425/month
+    nj_wfnj_payment_levels: 425
+    # Gross income eligible: $0 <= $638
+    nj_wfnj_gross_income_eligible: true
+    # Resources eligible: $1,000 <= $2,000
+    nj_wfnj_resources_eligible: true
+    # Income eligible: gross income $0 <= $638 max allowable
+    nj_wfnj_income_eligible: true
+    # Overall eligible
+    nj_wfnj_eligible: true
+    # Benefit: $425 - $0 = $425
+    nj_wfnj: 425
+
+- name: Case 2, eligible family of 3 with earned income.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        is_citizen_or_legal_immigrant: true
+        employment_income_before_lsr: 2_400  # $2,400/year = $200/month
+      person2:
+        age: 32
+        is_citizen_or_legal_immigrant: true
+      person3:
+        age: 8
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_size: 3
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NJ
+  output:
+    # Maximum benefit for 3 people: $559/month
+    nj_wfnj_payment_levels: 559
+    # Gross income eligible: $200 <= $839
+    nj_wfnj_gross_income_eligible: true
+    # January = 100% disregard, so countable earned = 0
+    nj_wfnj_countable_earned_income_person: [0, 0, 0]
+    # Income eligible: gross income $200 <= $839 max allowable
+    nj_wfnj_income_eligible: true
+    # Resources eligible: $500 <= $2,000
+    nj_wfnj_resources_eligible: true
+    # Overall eligible
+    nj_wfnj_eligible: true
+    # Benefit: $559 - $0 = $559
+    nj_wfnj: 559
+
+- name: Case 3, ineligible due to high resources.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 28
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 3
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 5_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Resources: $5,000 > $2,000 limit
+    nj_wfnj_resources_eligible: false
+    # Income eligible (no income)
+    nj_wfnj_income_eligible: true
+    # Overall ineligible due to resources
+    nj_wfnj_eligible: false
+    nj_wfnj: 0
+
+- name: Case 4, ineligible due to high income (new applicant).
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 40
+        is_citizen_or_legal_immigrant: true
+        social_security: 12_000
+      person2:
+        age: 6
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Max benefit for 2: $425
+    nj_wfnj_payment_levels: 425
+    # Gross income: $1,000/month > $638 max allowable
+    nj_wfnj_gross_income_eligible: false
+    nj_wfnj_income_eligible: false
+    nj_wfnj_resources_eligible: true
+    nj_wfnj_eligible: false
+    nj_wfnj: 0
+
+- name: Case 5, enrolled with unearned income reducing benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_citizen_or_legal_immigrant: true
+        social_security: 2_400
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_size: 1
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+        is_tanf_enrolled: true  # Enrolled - uses countable income test
+    households:
+      household:
+        members: [person1]
+        state_code: NJ
+  output:
+    # Max benefit for 1: $214
+    nj_wfnj_payment_levels: 214
+    # Enrolled: countable income $200 < $214 max benefit
+    nj_wfnj_income_eligible: true
+    nj_wfnj_resources_eligible: true
+    nj_wfnj_eligible: true
+    # Benefit: $214 - $200 = $14
+    nj_wfnj: 14
+
+- name: Case 6, ineligible due to no citizen or legal immigrant.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: false
+      person2:
+        age: 5
+        is_citizen_or_legal_immigrant: false
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Income eligible (no income)
+    nj_wfnj_income_eligible: true
+    nj_wfnj_resources_eligible: true
+    # Ineligible due to immigration status
+    nj_wfnj_eligible: false
+    nj_wfnj: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj.yaml
new file mode 100644
index 00000000000..3be7857326c
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj.yaml
@@ -0,0 +1,179 @@
+# Tests for NJ WFNJ benefit calculation.
+# Benefit = max(maximum_benefit - countable_income, 0) if eligible, else 0
+# Maximum benefit by household size: 1=$214, 2=$425, 3=$559, 4=$644...
+
+- name: Case 1, eligible with no income - full benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 5
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_wfnj_eligible: true
+    # Maximum benefit for 2 people: $425
+    nj_wfnj_payment_levels: 425
+    # Benefit = $425 - $0 = $425
+    nj_wfnj: 425
+
+- name: Case 2, eligible with income - reduced benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        is_citizen_or_legal_immigrant: true
+        social_security: 1_200  # $100/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_size: 1
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+        is_tanf_enrolled: true  # Enrolled for ongoing test
+    households:
+      household:
+        members: [person1]
+        state_code: NJ
+  output:
+    nj_wfnj_eligible: true
+    # Maximum benefit for 1 person: $214
+    nj_wfnj_payment_levels: 214
+    # Benefit = $214 - $100 = $114
+    nj_wfnj: 114
+
+- name: Case 3, ineligible - zero benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 28
+        is_citizen_or_legal_immigrant: true
+        social_security: 12_000  # $1,000/month
+      person2:
+        age: 6
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Max allowable for 2: $638, income $1,000 > $638
+    nj_wfnj_income_eligible: false
+    nj_wfnj_eligible: false
+    nj_wfnj: 0
+
+- name: Case 4, enrolled but income exceeds max benefit - clipped to zero.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_citizen_or_legal_immigrant: true
+        social_security: 2_640  # $220/month, just above $214 max benefit for 1
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_size: 1
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+        is_tanf_enrolled: true  # Enrolled - uses countable income test
+    households:
+      household:
+        members: [person1]
+        state_code: NJ
+  output:
+    # Maximum benefit for 1: $214
+    nj_wfnj_payment_levels: 214
+    # Enrolled: countable income $220 >= $214 max benefit
+    nj_wfnj_income_eligible: false
+    nj_wfnj_eligible: false
+    # Ineligible, so benefit = 0
+    nj_wfnj: 0
+
+- name: Case 5, minimum benefit of $1.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: true
+        social_security: 2_556  # $213/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_size: 1
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+        is_tanf_enrolled: true
+    households:
+      household:
+        members: [person1]
+        state_code: NJ
+  output:
+    nj_wfnj_eligible: true
+    # Benefit = $214 - $213 = $1
+    nj_wfnj: 1
+
+- name: Case 6, maximum benefit (large household, zero income).
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 32
+        is_citizen_or_legal_immigrant: true
+      person3:
+        age: 12
+        is_citizen_or_legal_immigrant: true
+      person4:
+        age: 10
+        is_citizen_or_legal_immigrant: true
+      person5:
+        age: 8
+        is_citizen_or_legal_immigrant: true
+      person6:
+        age: 6
+        is_citizen_or_legal_immigrant: true
+      person7:
+        age: 4
+        is_citizen_or_legal_immigrant: true
+      person8:
+        age: 2
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5, person6, person7, person8]
+        spm_unit_size: 8
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6, person7, person8]
+        state_code: NJ
+  output:
+    nj_wfnj_eligible: true
+    # Maximum benefit for 8 people: $961
+    nj_wfnj_payment_levels: 961
+    nj_wfnj: 961
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_earned_income_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_earned_income_person.yaml
new file mode 100644
index 00000000000..d130be552dd
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_earned_income_person.yaml
@@ -0,0 +1,47 @@
+# NOTE: The earned income disregard is based on months of employment, not calendar
+# months. PolicyEngine cannot track employment duration, so we use calendar months
+# as a proxy. The tiered disregards are defined in a bracket parameter:
+#   - January (month 1): 100% disregard
+#   - February-July (months 2-7): 75% disregard
+#   - August-December (months 8-12): 50% disregard
+
+- name: Case 1, January with 100% disregard.
+  period: 2024-01
+  input:
+    state_code: NJ
+    employment_income_before_lsr: 12_000  # $1,000/month
+  output:
+    # January (month 1): 100% disregard
+    # 1_000 * (1 - 1.0) = 0
+    nj_wfnj_countable_earned_income_person: 0
+
+- name: Case 2, zero income.
+  period: 2024-01
+  input:
+    state_code: NJ
+    employment_income_before_lsr: 0
+  output:
+    nj_wfnj_countable_earned_income_person: 0
+
+- name: Case 3, high income with full disregard in January.
+  period: 2024-01
+  input:
+    state_code: NJ
+    employment_income_before_lsr: 60_000  # $5,000/month
+  output:
+    # January: 100% disregard
+    # 5_000 * (1 - 1.0) = 0
+    nj_wfnj_countable_earned_income_person: 0
+
+- name: Case 4, full year aggregation showing tiered disregards.
+  period: 2024
+  input:
+    state_code: NJ
+    employment_income_before_lsr: 12_000  # $1,000/month
+  output:
+    # Annual countable income aggregated across 12 months:
+    # - January (month 1): $1,000 * 0% = $0 (100% disregard)
+    # - Feb-Jul (months 2-7): $1,000 * 25% * 6 = $1,500 (75% disregard)
+    # - Aug-Dec (months 8-12): $1,000 * 50% * 5 = $2,500 (50% disregard)
+    # Total: $0 + $1,500 + $2,500 = $4,000
+    nj_wfnj_countable_earned_income_person: 4_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_unearned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_unearned_income.yaml
new file mode 100644
index 00000000000..8107b4d71d3
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_countable_unearned_income.yaml
@@ -0,0 +1,136 @@
+# Tests for NJ WFNJ countable unearned income
+# Logic: gross_unearned - child_support_disregard
+# Child support disregard by number of children:
+#   - 0 children: $0 max disregard
+#   - 1 child: $100 max disregard
+#   - 2+ children: $200 max disregard
+
+- name: Case 1, no children with unearned income only.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        social_security: 1_200  # $100/month
+    households:
+      household:
+        members: [person1]
+        state_code: NJ
+  output:
+    # Gross unearned: $100/month, 0 children -> $0 disregard
+    nj_wfnj_countable_unearned_income: 100
+
+- name: Case 2, one child with child support below $100.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 600  # $50/month
+      person2:
+        age: 10
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Gross: $50, 1 child -> max $100 disregard
+    # Disregard: min(50, 100) = $50, Countable: $50 - $50 = $0
+    nj_wfnj_countable_unearned_income: 0
+
+- name: Case 3, one child with child support above $100.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 1_800  # $150/month
+        social_security: 600  # $50/month
+      person2:
+        age: 10
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Gross: $200, 1 child -> max $100 disregard
+    # Disregard: min(150, 100) = $100, Countable: $200 - $100 = $100
+    nj_wfnj_countable_unearned_income: 100
+
+- name: Case 4, two children with child support below $200.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 1_200  # $100/month
+      person2:
+        age: 10
+      person3:
+        age: 8
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NJ
+  output:
+    # Gross: $100, 2 children -> max $200 disregard
+    # Disregard: min(100, 200) = $100, Countable: $100 - $100 = $0
+    nj_wfnj_countable_unearned_income: 0
+
+- name: Case 5, two children with child support above $200.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 3_600  # $300/month
+        social_security: 600  # $50/month
+      person2:
+        age: 10
+      person3:
+        age: 8
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NJ
+  output:
+    # Gross: $350, 2 children -> max $200 disregard
+    # Disregard: min(300, 200) = $200, Countable: $350 - $200 = $150
+    nj_wfnj_countable_unearned_income: 150
+
+- name: Case 6, no unearned income.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 10
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_wfnj_countable_unearned_income: 0
+
+- name: Case 7, three children uses same $200 cap as two children.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 3_600  # $300/month
+      person2:
+        age: 12
+      person3:
+        age: 10
+      person4:
+        age: 8
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: NJ
+  output:
+    # Gross: $300, 3 children -> max $200 disregard (same as 2+)
+    # Disregard: min(300, 200) = $200, Countable: $300 - $200 = $100
+    nj_wfnj_countable_unearned_income: 100
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_eligible.yaml
new file mode 100644
index 00000000000..a86c2902919
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_eligible.yaml
@@ -0,0 +1,168 @@
+# Tests for NJ WFNJ eligibility determination.
+# Eligibility requires all of:
+# 1. Income eligible (income <= max allowable AND income < max benefit)
+# 2. Resources eligible (resources <= $2,000)
+# 3. Demographic eligible (has eligible child/parent per federal TANF rules)
+# 4. At least one citizen or legal immigrant in household
+
+- name: Case 1, all conditions met - eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 5
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Income eligible: $0 income <= $638 max allowable AND $0 < $425 max benefit
+    nj_wfnj_income_eligible: true
+    # Resources eligible: $1,000 <= $2,000 limit
+    nj_wfnj_resources_eligible: true
+    # All conditions met
+    nj_wfnj_eligible: true
+
+- name: Case 2, income ineligible - not eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        is_citizen_or_legal_immigrant: true
+        social_security: 12_000  # $1,000/month
+      person2:
+        age: 4
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 500
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # Unearned income: $12,000/12 = $1,000/month
+    # Max allowable for 2 people: $638
+    # $1,000 > $638, so income ineligible
+    nj_wfnj_income_eligible: false
+    nj_wfnj_resources_eligible: true
+    nj_wfnj_eligible: false
+
+- name: Case 3, resources ineligible - not eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 28
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 6
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 3_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    # No income, so income eligible
+    nj_wfnj_income_eligible: true
+    # Resources: $3,000 > $2,000 limit
+    nj_wfnj_resources_eligible: false
+    nj_wfnj_eligible: false
+
+- name: Case 4, demographic ineligible - not eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: true
+      person2:
+        age: 40
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_wfnj_income_eligible: true
+    nj_wfnj_resources_eligible: true
+    # Demographic ineligible (no eligible child)
+    nj_wfnj_eligible: false
+
+- name: Case 5, no citizen or legal immigrant - not eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 32
+        is_citizen_or_legal_immigrant: false
+      person2:
+        age: 7
+        is_citizen_or_legal_immigrant: false
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_wfnj_income_eligible: true
+    nj_wfnj_resources_eligible: true
+    # No citizen or legal immigrant in household
+    nj_wfnj_eligible: false
+
+- name: Case 6, mixed citizen and non-citizen household - eligible.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_citizen_or_legal_immigrant: false
+      person2:
+        age: 5
+        is_citizen_or_legal_immigrant: true  # At least one citizen
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_size: 2
+        spm_unit_assets: 1_000
+        is_demographic_tanf_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_wfnj_income_eligible: true
+    nj_wfnj_resources_eligible: true
+    # At least one citizen or legal immigrant in household
+    nj_wfnj_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_gross_income_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_gross_income_eligible.yaml
new file mode 100644
index 00000000000..12595830350
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_gross_income_eligible.yaml
@@ -0,0 +1,38 @@
+- name: Case 1, no income is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+  output:
+    # Gross income $0 <= $321
+    nj_wfnj_gross_income_eligible: true
+
+- name: Case 2, income below max allowable is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 3_600  # $300/month
+  output:
+    # Gross income $300 <= $321
+    nj_wfnj_gross_income_eligible: true
+
+- name: Case 3, income above max allowable is ineligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 4_800  # $400/month
+  output:
+    # Gross income $400 > $321
+    nj_wfnj_gross_income_eligible: false
+
+- name: Case 4, income at max allowable is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 3_852  # $321/month
+  output:
+    # Gross income $321 <= $321
+    nj_wfnj_gross_income_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_income_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_income_eligible.yaml
new file mode 100644
index 00000000000..b4246c07fb7
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_income_eligible.yaml
@@ -0,0 +1,90 @@
+- name: Case 1, new applicant with no income is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    is_tanf_enrolled: false
+  output:
+    # New applicant: gross income $0 <= $321 max allowable
+    nj_wfnj_income_eligible: true
+
+- name: Case 2, new applicant with income below both limits is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 2_400  # $200/month
+    is_tanf_enrolled: false
+  output:
+    # New applicant: gross $200 <= $321, countable $200 < $214
+    nj_wfnj_income_eligible: true
+
+- name: Case 3, new applicant with income above max allowable is ineligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 4_800  # $400/month
+    is_tanf_enrolled: false
+  output:
+    # New applicant: gross income $400 > $321 max allowable
+    nj_wfnj_income_eligible: false
+
+- name: Case 4, enrolled with countable income below max benefit is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 2_400  # $200/month
+    is_tanf_enrolled: true
+  output:
+    # Enrolled: countable income $200 < $214 max benefit
+    nj_wfnj_income_eligible: true
+
+- name: Case 5, enrolled with countable income at max benefit is ineligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 2_568  # $214/month
+    is_tanf_enrolled: true
+  output:
+    # Enrolled: countable income $214 >= $214 max benefit
+    nj_wfnj_income_eligible: false
+
+- name: Case 6, enrolled with countable income $1 below max benefit is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 2_556  # $213/month
+    is_tanf_enrolled: true
+  output:
+    # Enrolled: countable income $213 < $214 max benefit
+    nj_wfnj_income_eligible: true
+
+- name: Case 7, new applicant with earned income in January (100% disregard).
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    employment_income_before_lsr: 3_600  # $300/month gross
+    is_tanf_enrolled: false
+  output:
+    # Gross income = $300, max allowable = $321: passes
+    # Countable = $0 (100% disregard in January), max benefit = $214: passes
+    nj_wfnj_income_eligible: true
+
+- name: Case 8, enrolled with gross above limit but countable below (skips gross test).
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+    social_security: 1_200  # $100/month unearned
+    employment_income_before_lsr: 3_600  # $300/month earned (disregarded in Jan)
+    is_tanf_enrolled: true
+  output:
+    # Gross = $400 > $321 (would fail gross test)
+    # Countable = $100 (earned disregarded) < $214: passes
+    # Enrolled uses countable test only
+    nj_wfnj_income_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.yaml
new file mode 100644
index 00000000000..a0f662ce50e
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.yaml
@@ -0,0 +1,84 @@
+# Tests for NJ WFNJ payment levels across different time periods
+# Historical values:
+#   2015-01 to 2018-06: Frozen 30 years
+#   2018-07 to 2019-07: +10% increase
+#   2019-08 onwards: +20% increase (current)
+
+- name: Case 1, 2016 values (pre-2018 frozen rates).
+  period: 2016-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+  output:
+    # Size 1: $162 (frozen rate)
+    nj_wfnj_payment_levels: 162
+
+- name: Case 2, 2019 values (after July 2018 +10% increase).
+  period: 2019-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+  output:
+    # Size 1: $178 (after +10%)
+    nj_wfnj_payment_levels: 178
+
+- name: Case 3, 2020 values (after Aug 2019 +20% increase).
+  period: 2020-01
+  input:
+    state_code: NJ
+    spm_unit_size: 1
+  output:
+    # Size 1: $214 (current)
+    nj_wfnj_payment_levels: 214
+
+- name: Case 4, family of 3 current rate.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 3
+  output:
+    # Size 3: $559
+    nj_wfnj_payment_levels: 559
+
+- name: Case 5, family of 8 (max table size).
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 8
+  output:
+    # Size 8: $961
+    nj_wfnj_payment_levels: 961
+
+- name: Case 6, family of 9 (first additional person beyond table).
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 9
+  output:
+    # $961 + 1 * $66 = $1,027
+    nj_wfnj_payment_levels: 1_027
+
+- name: Case 7, family of 10 uses additional per person rate.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 10
+  output:
+    # $961 + 2 * $66 = $1,093
+    nj_wfnj_payment_levels: 1_093
+
+- name: Case 8, family of 2.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_size: 2
+  output:
+    nj_wfnj_payment_levels: 425
+
+- name: Case 9, non-NJ state returns zero.
+  period: 2024-01
+  input:
+    state_code: CO
+    spm_unit_size: 1
+  output:
+    nj_wfnj_payment_levels: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_resources_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_resources_eligible.yaml
new file mode 100644
index 00000000000..0dbdc6a1b38
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/wfnj/nj_wfnj_resources_eligible.yaml
@@ -0,0 +1,23 @@
+- name: Case 1, household with assets at $2,000 limit is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_assets: 2_000
+  output:
+    nj_wfnj_resources_eligible: true
+
+- name: Case 2, household with assets above $2,000 is ineligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_assets: 2_001
+  output:
+    nj_wfnj_resources_eligible: false
+
+- name: Case 3, household with zero assets is eligible.
+  period: 2024-01
+  input:
+    state_code: NJ
+    spm_unit_assets: 0
+  output:
+    nj_wfnj_resources_eligible: true
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_countable_gross_unearned_income.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_countable_gross_unearned_income.py
deleted file mode 100644
index 432f2f9d962..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_countable_gross_unearned_income.py
+++ /dev/null
@@ -1,12 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_countable_gross_unearned_income(Variable):
-    value_type = float
-    entity = SPMUnit
-    label = "New Jersey TANF countable gross unearned income"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.NJ
-
-    adds = "gov.states.nj.njdhs.tanf.income.unearned"
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_gross_earned_income.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_gross_earned_income.py
deleted file mode 100644
index 402b2c500d9..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/income/nj_tanf_gross_earned_income.py
+++ /dev/null
@@ -1,12 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_gross_earned_income(Variable):
-    value_type = float
-    entity = SPMUnit
-    label = "New Jersey TANF gross earned income"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.NJ
-
-    adds = "gov.states.nj.njdhs.tanf.income.earned"
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_countable_resources.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_countable_resources.py
deleted file mode 100644
index 4192e40a635..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_countable_resources.py
+++ /dev/null
@@ -1,10 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_countable_resources(Variable):
-    value_type = float
-    entity = SPMUnit
-    label = "Countable resources for New Jersey TANF"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.NJ
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.py
deleted file mode 100644
index 6f6b8d509e7..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.py
+++ /dev/null
@@ -1,29 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_maximum_allowable_income(Variable):
-    value_type = float
-    entity = SPMUnit
-    label = "New Jersey TANF maximum allowable income"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.NJ
-
-    def formula(spm_unit, period, parameters):
-        # Get number of people in SPM unit.
-        people = spm_unit("spm_unit_size", period)
-        # Cap them at the maximum specified in the tables.
-        capped_people = min_(people, 8).astype(int)
-        # Calculate additional people beyond the maximum in tables.
-        additional_people = people - capped_people
-        # Get the relevant part of the parameter tree.
-        p = parameters(
-            period
-        ).gov.states.nj.njdhs.tanf.maximum_allowable_income
-        # Look up the main maximum allowable income for the number of (capped) people.
-        base = p.main[capped_people]
-        # Add the additional maximum allowable income for the additional people.
-        additional_maximum_allowable_income = p.additional * additional_people
-        monthly = base + additional_maximum_allowable_income
-        # Return annual value.
-        return monthly * MONTHS_IN_YEAR
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.py
deleted file mode 100644
index 9a03d5cb35d..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.py
+++ /dev/null
@@ -1,27 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_maximum_benefit(Variable):
-    value_type = float
-    entity = SPMUnit
-    label = "New Jersey TANF maximum benefit"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.NJ
-
-    def formula(spm_unit, period, parameters):
-        # Get number of people in SPM unit.
-        people = spm_unit("spm_unit_size", period)
-        # Cap them at the maximum specified in the tables.
-        capped_people = min_(people, 8).astype(int)
-        # Calculate additional people beyond the maximum in tables.
-        additional_people = people - capped_people
-        # Get the relevant part of the parameter tree.
-        p = parameters(period).gov.states.nj.njdhs.tanf.maximum_benefit
-        # Look up the main maximum benefit for the number of (capped) people.
-        base = p.main[capped_people]
-        # Add the additional maximum benefit for the additional people.
-        additional_maximum_benefit = p.additional * additional_people
-        monthly = base + additional_maximum_benefit
-        # Return annual value.
-        return monthly * MONTHS_IN_YEAR
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.py b/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.py
deleted file mode 100644
index b0c3623b1c3..00000000000
--- a/policyengine_us/variables/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.py
+++ /dev/null
@@ -1,16 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class nj_tanf_resources_eligible(Variable):
-    value_type = bool
-    entity = SPMUnit
-    label = "New Jersey TANF resources eligible"
-    definition_period = YEAR
-    defined_for = StateCode.NJ
-
-    def formula(spm_unit, period, parameters):
-        # The WFNJ/TANF resource limit is $2,000 for an assistance unit.
-        # https://www.nj.gov/humanservices/dfd/programs/workfirstnj/tanf_2021_23_st_plan.pdf#page=21
-        p = parameters(period).gov.states.nj.njdhs.tanf.eligibility.resources
-        countable_resources = spm_unit("nj_tanf_countable_resources", period)
-        return countable_resources <= p.limit
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_eligible.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_eligible.py
new file mode 100644
index 00000000000..aae69a1824a
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_eligible.py
@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "New Jersey WFNJ eligible"
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-1",
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-20",
+    )
+
+    def formula(spm_unit, period, parameters):
+        income_eligible = spm_unit("nj_wfnj_income_eligible", period)
+        resources_eligible = spm_unit("nj_wfnj_resources_eligible", period)
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+        has_citizen_or_legal_immigrant = (
+            add(spm_unit, period, ["is_citizen_or_legal_immigrant"]) > 0
+        )
+        return (
+            income_eligible
+            & resources_eligible
+            & demographic_eligible
+            & has_citizen_or_legal_immigrant
+        )
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_gross_income_eligible.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_gross_income_eligible.py
new file mode 100644
index 00000000000..98ca70bb19d
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_gross_income_eligible.py
@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_gross_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "New Jersey WFNJ gross income eligible"
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.nj.njdhs.wfnj
+        gross_income = spm_unit("nj_wfnj_gross_income", period)
+        payment_levels = spm_unit("nj_wfnj_payment_levels", period)
+        max_allowable = np.round(payment_levels * p.income.limit)
+        return gross_income <= max_allowable
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_income_eligible.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_income_eligible.py
new file mode 100644
index 00000000000..cde8d42e74c
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_income_eligible.py
@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "New Jersey WFNJ income eligible"
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-1",
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3",
+    )
+
+    def formula(spm_unit, period, parameters):
+        is_enrolled = spm_unit("is_tanf_enrolled", period)
+        gross_income_eligible = spm_unit(
+            "nj_wfnj_gross_income_eligible", period
+        )
+        countable_income = spm_unit("nj_wfnj_countable_income", period)
+        payment_levels = spm_unit("nj_wfnj_payment_levels", period)
+        countable_income_eligible = countable_income < payment_levels
+
+        # Enrolled: countable income test only
+        # Not enrolled: both gross income AND countable income tests
+        return where(
+            is_enrolled,
+            countable_income_eligible,
+            gross_income_eligible & countable_income_eligible,
+        )
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_resources_eligible.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_resources_eligible.py
new file mode 100644
index 00000000000..bd4f68ed3dc
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/eligibility/nj_wfnj_resources_eligible.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "New Jersey WFNJ resources eligible"
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-20"
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.nj.njdhs.wfnj.resources
+        resources = spm_unit("spm_unit_assets", period.this_year)
+        return resources <= p.limit
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_earned_income_person.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_earned_income_person.py
new file mode 100644
index 00000000000..6d804550931
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_earned_income_person.py
@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_countable_earned_income_person(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey WFNJ countable earned income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-8"
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.nj.njdhs.wfnj.income
+        gross_earned = person("tanf_gross_earned_income", period)
+        month = period.start.month
+
+        # Calendar month proxy for enrollment months (assuming ≥20 hrs/week).
+        # N.J.A.C. 10:90-3.8 provides tiered disregards based on months enrolled.
+        # Use calendar months as a proxy:
+        # - January (month 1): 100% disregard
+        # - February-July (months 2-7): 75% disregard
+        # - August-December (months 8-12): 50% disregard
+        disregard_rate = p.earned_income_disregard.calc(month)
+        return gross_earned * (1 - disregard_rate)
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_income.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_income.py
new file mode 100644
index 00000000000..4df4b5562e8
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_income.py
@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "New Jersey WFNJ countable income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3",
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-8",
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-1",
+    )
+
+    adds = [
+        "nj_wfnj_countable_earned_income_person",
+        "nj_wfnj_countable_unearned_income",
+    ]
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_unearned_income.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_unearned_income.py
new file mode 100644
index 00000000000..280b19e4e17
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_countable_unearned_income.py
@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_countable_unearned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "New Jersey WFNJ countable unearned income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-1",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.nj.njdhs.wfnj.income
+        gross_unearned = add(spm_unit, period, ["tanf_gross_unearned_income"])
+        child_support = add(spm_unit, period, ["child_support_received"])
+        num_children = spm_unit("spm_unit_count_children", period.this_year)
+        max_disregard = p.child_support_disregard.calc(num_children)
+        child_support_disregard = min_(child_support, max_disregard)
+        return max_(gross_unearned - child_support_disregard, 0)
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_gross_income.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_gross_income.py
new file mode 100644
index 00000000000..9b64e120524
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/income/nj_wfnj_gross_income.py
@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_gross_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "New Jersey WFNJ gross income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3",
+    )
+
+    adds = [
+        "tanf_gross_earned_income",
+        "tanf_gross_unearned_income",
+    ]
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj.py
new file mode 100644
index 00000000000..b89b8900383
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj.py
@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "New Jersey WFNJ benefit"
+    unit = USD
+    definition_period = MONTH
+    defined_for = "nj_wfnj_eligible"
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3"
+    )
+
+    def formula(spm_unit, period, parameters):
+        payment_levels = spm_unit("nj_wfnj_payment_levels", period)
+        countable_income = spm_unit("nj_wfnj_countable_income", period)
+        return max_(payment_levels - countable_income, 0)
diff --git a/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.py b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.py
new file mode 100644
index 00000000000..b05bdabe2f0
--- /dev/null
+++ b/policyengine_us/variables/gov/states/nj/njdhs/wfnj/nj_wfnj_payment_levels.py
@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class nj_wfnj_payment_levels(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "New Jersey WFNJ payment levels"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.NJ
+    reference = (
+        "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-10-90-3-3"
+    )
+
+    def formula(spm_unit, period, parameters):
+        size = spm_unit("spm_unit_size", period.this_year)
+        p = parameters(period).gov.states.nj.njdhs.wfnj
+        capped_size = min_(size, p.max_household_size)
+        additional = size - capped_size
+        base = p.payment_levels.amount[capped_size]
+        additional_amount = p.payment_levels.additional_person * additional
+        return base + additional_amount