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. The table below summarizes the contribution rates, taxable wage limits and maximum withholdings per employee since 1996:
Year
Rate
Eligible Wages
Max Withholding
2020
1.00%
122,909
1,229.09
2019
1.00%
118,371
1,183.71
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 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. Maximum weekly benefit
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 because it is considered a state income tax.
Family Temporary Disability Insurance
In 2002, California enacted the Paid Family Leave insurance program, also known as the Family Temporary Disability Insurance 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.
