FAQs – Employers Cost

Do I have to pay for Disability or Paid Family Leave insurance? If not, who does?
No, employers do not pay for State Disability Insurance (SDI). It is funded entirely by employee contributions.

Does Paid Family Leave insurance increase the maximum wage cap for SDI?
No. The maximum taxable wage in 2012 is $95,585. Wages in excess of this cap are exempt from SDI withholding.