Contribution Rates and Benefit Amounts

(Current and prior year are shown including how calculated.)

State Disability Insurance (SDI)

2019 Voluntary Plan Employee Contribution and Benefit Rate
Effective January 1, 2019

 
Employee Contribution Rate 1.0%
Taxable Wage Ceiling (per employee per year) $118,371
Maximum Contribution (per employee per year) $1,183.71
Maximum Weekly Benefit Amount (WBA) $1,252
Maximum Benefit Amount (WBA X 52 weeks) $65,104
Assessment Rate: This figure is the product obtained by multiplying the worker contribution rate by 14% or 1.0% X 14% = 0.14% per CUIC 3252 (b) 0.14%

2018 Voluntary Plan Employee Contribution and Benefit Rate
Effective January 1, 2018

 
Employee Contribution Rate 1.0%
Taxable Wage Ceiling (per employee per year) $114,967
Maximum Contribution (per employee per year) $1,149.67
Maximum Weekly Benefit Amount (WBA) $1,216
Maximum Benefit Amount (WBA X 52 weeks) $63,232
Assessment Rate: This figure is the product obtained by multiplying the worker contribution rate by 14% or 1.0% X 14% = 0.14% per CUIC 3252 (b) 0.14%

Definition of terms:

Employee Contribution Rate: California workers pay mandatory contributions to reimburse the DI Fund for SDI (DI and PFL) coverage. The contribution rate is the percentage withheld from the wages of employees who are covered by DI and PFL.

Taxable Wage Ceiling: The maximum yearly wage that is subject to DI and PFL withholding.

Maximum Contribution: The maximum amount withheld from the yearly wages of an employee who is covered by SDI who earns $101,636 or more annually. The amount is reduced based on an employee’s earnings.

Maximum Weekly Benefit Amount: The maximum weekly benefit amount paid to an eligible SDI program recipient.

Maximum Benefit Amount: The maximum weekly benefit amount multiplied by the 52 weeks of a year.

Assessment Rate: Amount paid by employers to the Employment Development Department (EDD) for administrative costs arising out of Voluntary Plans.