California State Disability Insurance
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 1996.
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.[1]
The table below summarizes the contribution rates, taxable wage limits and maximum withholdings per employee since 1996:
| Year | Rate | Eligible Wages | Max Withholding |
|---|---|---|---|
| 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 tax-free replacement of income of 55% of an employee's average weekly pay, up to a maximum weekly benefit, which was $959.00 ($50/week minimum) in 2009. For 2010 and 2011, the maximum weekly benefit increased to $987.00. In 2012 it increased to $1011.00 and in 2015 has reached $1067.00 per week. In 2015, the maximum weekly benefit is $1,104.coverage. The way to come to your benefit amount is by taking the 3 quarters and divide them by 12 weeks then you get the benefit amount now take off 55 % this is what you lose being on Disability this gives you your benefit amount for one week example 3,900 /12 =325.00-55%=270.00x2=540 this is how much you should take home every two weeks
SDI is deductible on federal returns (Schedule A) because it is a 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.