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California State Disability Insurance

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California State Disability Insurance (SDI or CASDI) is a statutory (state-regulated and state-audited) state disability program of the State of California for short-term disability income replacement. The program has been in effect since 1946.[1]

Costs

The costs of the program are covered by contributions to the State Fund in the form of SDI tax paid by employees, optionally by employers. Employee contributions to the state fund are deductible as state taxes.[2] The table below summarizes the contribution rates, taxable wage limits and maximum withholdings per employee since 1996:

Year Rate Eligible Wages Max Withholding
2021 1.20% 128,298 1,539.58 [3]
2020 1.00% 122,909 1,229.09 [4]
2019 1.00% 118,371 1,183.71 [5]
2018 1.00% 114,967 1,149.67
2017 0.90% 110,902 998.12
2016 0.90% 106,742 960.68
2015 0.90% 104,378 939.40
2014 1.00% 101,636 1,016.36
2013 1.00% 100,880 1,008.80
2012 1.00% 95,585 955.85
2011 1.20% 93,316 1,119.79
2010 1.10% 93,316 1,026.48
2009 1.10% 90,669 997.36
2008 0.80% 86,698 693.58
2007 0.60% 83,389 500.33
2006 0.80% 79,418 635.34
2005 1.08% 79,418 857.71
2004 1.18% 68,829 812.18
2003 0.90% 56,916 512.24
2002 0.90% 46,327 416.94
2001 0.70% 46,327 324.29
2000 0.65% 46,327 301.13
1999 0.50% 31,767 158.84
1998 0.50% 31,767 158.84
1997 0.50% 31,767 158.84
1996 0.50% 31,767 158.84

Benefits

The plan provides up to one year of tax-free benefits equal to 55% of the recipient's average gross (pre-tax) income in a recent base period quarter. The minimum benefit is $50 a week and as of January 1, 2017, the upper limit is $1,173 per week. Excluding the current and immediately previous quarter, the base period is the four quarters immediately prior to that. The weekly benefit is 55% of the recipient's average weekly pay during the highest earning quarter in the base period. For example, assuming the recipient's highest quarterly earnings were $3,900 then dividing by 13 weeks, gives an average pay rate of pay of $300 per week. At 55% of this, the benefit amount would be $165 per week (or $330 per two-week benefit payment period).

Maximum weekly benefit [6]

Year Max Weekly
2018 1,216
2017 1,173
2016 1,126
2015 1,104
2014 1,075
2013 1,067
2012 1,011
2011 987
2010 987
2009 959
2008 917
2007 882
2006 840
2005 840
2004 728
2003 603

SDI is deductible on federal returns (Schedule A) because it is considered a state income tax.

Family Temporary Disability Insurance

In 2002, California enacted the Paid Family Leave (PFL) insurance program, also known as the Family Temporary Disability Insurance (FTDI) program, which extends unemployment disability compensation to cover individuals who take time off work to care for a seriously ill family member or bond with a new child.

See also

References

  1. ^ About California SDI page
  2. ^ IRS Publication 17
  3. ^ https://edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm
  4. ^ https://www.edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm
  5. ^ http://www.edd.ca.gov/Disability/SDI_Contribution_Rates.htm
  6. ^ https://www.edd.ca.gov/about_edd/pdf/qsdi_Max_WBA.pdf

External links

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