A generalization of the commonly used pressure jump modeling of thin porous layers is proposed. The starting point is a transfer matrix model of the layer derived using matrix exponentials. First order expansions of the propagating terms lead to a linear approximation of the associated phenomena and the resulting matrix is further simplified based on physical assumptions. As a consequence, the equivalent fluid parameters used in the model may be reduced to simpler expressions and the transfer matrix rendered sparser. The proposed model is validated for different backing conditions, from normal to grazing incidence and for a wide range of thin films. In the paper, the physical hypotheses are discussed, together with the origin of the field jumps.