NJ says that cafeteria plan contributions are "typically" includable in your taxable wages, but there are some exceptions. You can read the details and examples here:
https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb39r.pdf
You might have to check with your employer's payroll department to be sure.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
