There are few defined items for Box 14 - this box merely serves as a way for your employer to indicate something about your benefits and pay.
The best thing is for you to contact your HR/payroll people and ask them what THEY meant by this entry. Then come back and ask us about the category.
This may refer to Cafeteria 125 plan benefits which are normally not deductible in New Jersey. But do come back and tell us.