I own an s-corp and have a individual 401k plan for retirement. I know that I can contribut upto 16500 and the employer contribution of 25% of salary.

I understand that IRS doesnt need me to pay fed income tax or fica on the employer contribution.

My question is if the employer contribution is exempt from state of NJ SIT as well ? Any body can point me to the right document/link for this ?

Thanks