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.
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.IRS Publication 17 The table below summarizes the contribution rates, taxable wage limits and maximum withholdings per employee since 1996:
YearRateEligible WagesMax Withholding20261.30%No CapNo Cap20251.20%No CapNo Cap20241.10%No CapNo Cap20230.90%153,1641,378.4820221.10%145,6001,601.60 20211.20%128,298 1,539.58 20201.00%122,909 1,229.09 20191.00%118,371 1,183.71 20181.00%114,967 1,149.67 20170.90%110,902 998.12 20160.90%106,742 960.68 20150.90%104,378 939.40 20141.00%101,636 1,016.36 20131.00%100,880 1,008.80 20121.00%95,585 955.85 20111.20%93,316 1,119.79 20101.10%93,316 1,026.48 20091.10%90,669 997.36 20080.80%86,698 693.58 20070.60%83,389 500.33 20060.80%79,418 635.34 20051.08%79,418 857.71 20041.18%68,829 812.18 20030.90%56,916 512.24 20020.90%46,327 416.94 20010.70%46,327 324.29 20000.65%46,327 301.13 19990.50%31,767 158.84 19980.50%31,767 158.84 19970.50%31,767 158.84 19960.50%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 their highest earning base period quarter. The minimum benefit is $50 per week, and the maximum benefit is updated each year. The "base period" for determining benefits is defined as 12 months divided into four consecutive quarters, excluding the quarter immediately prior - i.e., the lookback period is ~17 months pre-disability up to ~5 months pre-disability. For example, assuming the recipient's highest quarterly earnings were $3,900, dividing by 13 weeks gives an average pay rate of $300 per week. At 55% of this, the benefit amount would be $165 per week.
For 2018–2021, the benefit was changed to 60% of regular weekly salary if earning above $23,972 annually and 70% of regular weekly salary if earning less than that.
Maximum weekly benefit YearMax Weekly Benefit20221,540 20211,357 20201,300 20191,252 20181,216 20171,173 20161,129 20151,104 20141,075 20131,067 20121,011 2011987 2010987 2009959 2008917 2007882 2006840 2005840 2004728 2003603
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 United States state disability programs Paid family leave Family and Medical Leave Act of 1993
References
External links Employment Development Department — administers the SDI program Calculating Benefit Amounts How to file a Claim for Disability Insurance