Effective January 1, 2024, the California state disability insurance (SDI) employee contribution rate is 1.1% and there is no taxable wage base limit. This means there is no cap or limit on the maximum amount of withholding for employee contributions to SDI.
For 2023, the SDI wage base is $153,164. The employee contribution rate is 0.9% of annual earnings up to the wage base. This means the maximum contribution is $1,378.48 for 2023 (this includes the paid family leave surcharge).
For more information about SDI, see the California Employment Development Department website and FAQs.
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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.
