California State Disability Insurance

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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[edit]

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 contribution rate for 2014 is 1.0%. The taxable wage limit is $101,636 for each employee per calendar year, so the maximum to withhold for each employee is $1,016.36[2]

The contribution rate for 2013 was 1.0%. The taxable wage limit is $100,880 for each employee per calendar year, so the maximum to withhold for each employee is $1,008.80[3]

The contribution rate for 2012 was 1.0%. The taxable wage limit is $95,585 for each employee per calendar year, so the maximum to withhold for each employee is $955.85.[4]

The contribution rate for 2011 was 1.2%. The taxable wage limit was $93,316 for each employee per calendar year, so the maximum to withhold for each employee was $1,119.79.[5]

The contribution rate for 2010 was 1.1%. The taxable wage limit was $93,316 for each employee per calendar year, so the maximum to withhold for each employee was $1,026.48.

The contribution rate for 2009 was 1.1%. The taxable wage limit was $90,669 for each employee per calendar year, so the maximum to withhold for each employee was $997.36.

The contribution rate for 2008 was 0.8%. The taxable wage limit was $86,698 for each employee per calendar year, so the maximum to withhold for each employee was $693.58.

The contribution rate for 2007 was 0.6%. [6] The taxable wage limit was $83,389[7] for each employee per calendar year, so the maximum to withhold for each employee was $500.33

The contribution rate for 2006 was 0.8%.[6] The taxable wage limit was $79,418[8] for each employee per calendar year, so the maximum to withhold for each employee was $635.34

The contribution rate for 2005 was 1.08%.[6] The taxable wage limit was $79,418 [8] for each employee per calendar year, so the maximum to withhold for each employee was $857.71

The contribution rate for 2004 was 1.18%.[6] The taxable wage limit was $68,829 [8] for each employee per calendar year, so the maximum to withhold for each employee was $812.18

The contribution rate for 2003 was 0.9%.[6] The taxable wage limit was $56,916[9] for each employee per calendar year, so the maximum to withhold for each employee was $512.24

The contribution rate for 2002 was 0.9%.[6] The taxable wage limit was $46,327[10] for each employee per calendar year, so the maximum to withhold for each employee was $416.94

The contribution rate for 2001 was 0.7%.[6] The taxable wage limit was $46,327[11] for each employee per calendar year, so the maximum to withhold for each employee was $324.29

The contribution rate for 2000 was 0.65%.[6] The taxable wage limit was $46,327[11] for each employee per calendar year, so the maximum to withhold for each employee was $301.13

The contribution rate for 1999 was 0.5%.[6] The taxable wage limit was $31,767[12] for each employee per calendar year, so the maximum to withhold for each employee was $158.84

The contribution rate for 1998 was 0.5%.[6] The taxable wage limit was $31,767[13] for each employee per calendar year, so the maximum to withhold for each employee was $158.84

The contribution rate for 1997 was 0.50% The taxable wage limit was $31,767[13] for each employee per calendar year, so the maximum to withhold for each employee was $158.84

The contribution rate for 1996 was 0.50% The taxable wage limit was $31,767[13] for each employee per calendar year, so the maximum to withhold for each employee was $158.84

YearRateEligible WagesMax Withholding
20141.00%101,6361,016.36
20131.00%100,8801,008.80
20121.00%95,585955.85
20111.20%93,3161,119.79
20101.10%93,3161,026.48
20091.10%90,669997.36
20080.80%86,698693.58
20070.60%83,389500.33
20060.80%79,418635.34
20051.08%79,418857.71
20041.18%68,829812.18
20030.90%56,916512.24
20020.90%46,327416.94
20010.70%46,327324.29
20000.65%46,327301.13
19990.50%31,767158.84
19980.50%31,767158.84
19970.50%31,767158.84
19960.50%31,767158.84

Benefits[edit]

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 2013 has reached $1067.00 per week.[14] Benefits become available on the eighth consecutive day of disability and continue for up to 52 weeks of disability if the beneficiary paid SDI taxes as an employee, 39 weeks if the beneficiary had voluntary self-employment coverage.

SDI is deductible on federal returns (Schedule A) because it is a considered a state income tax.

Family Temporary Disability Insurance[edit]

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[edit]

External links[edit]

References[edit]

  1. ^ IRS Publication 17
  2. ^ [1] Last retrieved 1/4/2014
  3. ^ [2] Last retrieved 1/18/2013
  4. ^ [3] Last retrieved 12/06/2011
  5. ^ 2011 Household Employer's Guide, page 9
  6. ^ a b c d e f g h i j http://www.edd.ca.gov/about_edd/pdf/qsdi-Contribution%20Rate.pdf State Disability Insurance - Quick Statistics
  7. ^ http://www.edd.ca.gov/pdf_pub_ctr/de3395.pdfEDD Tax Rates, Wage Limits, and Value of Meals and Lodging
  8. ^ a b c http://arev.assembly.ca.gov/sites/arev.assembly.ca.gov/files/publications/CHAPTER%203K.pdfSTATE DISABILITY INSURANCE TAX HIGHLIGHTS
  9. ^ http://www.highbeam.com/doc/1G1-94328948.html2003 SDI wage base. (EDD News)
  10. ^ http://www.pmanet.org/?cmd=main.content&id_content=2142587646&layout=print Pacific Maritime Association 2002 Payroll Tax Rates And Wage Bases
  11. ^ a b http://www.pmanet.org/?cmd=main.content&id_content=2142587659Pacific Maritime Association 2001 Payroll Tax Rates And Wage Bases
  12. ^ https://www.vpaweb.com/about/news/pr991000.aspxGovernor Davis signs SDI increase bill
  13. ^ a b c http://www.benefitresourcemgmt.com/state_ca.aspBrM California State Disability Insurance (SDI)
  14. ^ California EDD form DE2588