State Disability Insurance (SDI)
Paid Family Leave (PFL)

California

Employment Security Division

CA SDI Effective: 12/49
CA PFL Effective: 07/01/04

State website: https://edd.ca.gov/

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California State Disability Insurance (CA SDI) Plan Details

Summary:
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State or voluntary plan: (insured or self-insured).

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Mandatory coverage: For all public and private employers in California except the federal government, elected officials, members of legislative bodies or judiciaries, political subdivisions and authorities, churches, and other miscellaneous excluded employment.

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Waiting period: Seven days.

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Benefit duration: 52 weeks CA SDI and CA PFL combined per benefit year.

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Maximum benefit: $1,620.

 
Coverage details
    • State or voluntary plan.
    • Voluntary plans may be insured or self-insured and must exceed the provisions of the state plan in at least one provision; the Voluntary plan requirements are somewhat onerous (see FAQs below) so voluntary plans are not as common as in other states.
    • Exemptions from the state plan must be filed and approved before voluntary plans may go into effect.

Symetra does not currently offer ASO services for the CA SDI plan, but we continue to monitor the laws and regulations to determine the best offering to provide to our customers.

Covered employers

All public and private sector employers with one or more eligible employees working in California and a quarterly payroll of $100 or more are eligible, excluding the federal government, elected officials, members of legislative bodies or judiciaries of a state government, political subdivisions or authorities, churches or other religious organizations, as well as other excluded employment as detailed on the Employment Development Department of California page.

Covered individuals

Covered individuals include the following individuals:

  • Eligible full and part-time employees of covered employers providing services in California who earned at least $300 and contributed to the CA SDI program through payroll deductions during the base period (defined as the first four of the five most recently completed quarters prior to the beginning of their claim).
  • Includes individuals who are currently employed and unemployed if actively seeking work.
  • As of January 1, 2020, this ABC Test must be met to claim a worker as a true independent contractor.
  • Bargaining Units: State employees in bargaining units 1, 3, 4, 11, 14, 15, 17, 20, and 21 are covered under CA SDI/PFL, but eligibility for state employee bargaining units should always be reviewed alongside Nonindustrial Disability Insurance (NDI) requirements.
Contribution amount
  • State plan rate (CA SDI and CA PFL combined): 1.1% of wages paid for by the employee, no longer subject to a taxable income wage limit. The state plan rate will be adjusted annually.
  • Voluntary plan rates may be different than the state plan.
  • Employees cannot be required to contribute more under a voluntary plan than they would to pay all or part of the employee’s cost under these plans.
Waiting period
  • The waiting period starts on the first day of leave.
  • The waiting period is satisfied after 7 days of disability; benefits start on the 8th day of disability.
  • Applies to each period of leave.
Benefit calculation
  • 60% of the employee’s Average Weekly Wage for employees earning 1/3 or more of the California Average Quarterly Wage in the prior four calendar quarters; OR
  • 70% of the employee’s Average Weekly Wage for employees earning less than 1/3 of the California Average Quarterly Wage in the prior four calendar quarters; AND
  • Subject to the Minimum Weekly Benefit and the Maximum Weekly Benefit.

Another way to look at this is as follows: For 2023, if the covered individual’s highest quarterly earnings are:

  • Less than $929: Weekly Benefit is $50
  • Between $929 and $7,115.32: Weekly Benefit is approximately 70% of weekly wages
  • $7,115.33 or more: Weekly Benefit is approximately 60% of weekly wages

Not to exceed the Maximum Weekly Benefit.

Maximum weekly benefit amount

$1,620.

Minimum weekly benefit
amount

$50

Other income amount offsets

Benefits will be reduced by any wages paid to the employee by the employer—not including vacation pay—to the extent that CA SDI benefit plus the wages exceeds 100% of Average Weekly Wages. However, if full wages are paid, that is an exclusion vs. an offset (see below).

  • Provides non-occ coverage so WC should not be an issue, but is an exclusion if Workers Compensation benefits are paid and exceed the CA SDI benefit.
  • Also, Unemployment Insurance and CA PFL are exclusions to receipt of CA SDI, so are not considered offsets.
  • CA SDI benefits are not payable if “full wages” are being paid to the employee by the employer.
Maximum duration

52 Weeks for CA SDI and CA PFL combined.

Frequently Asked Questions

California Paid Family Leave (CA PFL) Plan Details

Summary:
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State or private plan: (insured or self-insured).

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Mandatory coverage: For all public and private employers in California, except the federal government, elected officials and members of legislative bodies or judiciaries, political subdivisions and authorities, churches and other miscellaneous excluded employment. Beginning January 1, 2020, all workers by default are entitled to CA SDI. If an employer wants to prove a worker should be exempt, they must meet this test.

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Waiting period: 0 day(s).

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Benefit duration: 52 weeks CA SDI and CA PFL combined per benefit year.

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Maximum benefit: $1,620.

 
Coverage details
    • State or private plan.
    • Voluntary plans may be insured or self-insured and must exceed the provisions of the state plan in at least one provision. Voluntary plan requirements are somewhat onerous (see FAQs below), so voluntary plans are not as common as in other states.
    • Coverage must be written on the same basis as CA SDI.
    • Exemptions from the state plan must be filed and approved before voluntary plans may go into effect.

Symetra does not currently offer ASO services for the CA PFL plan, but we continue to monitor the laws and regulations to determine the best offering to provide to our customers.

Covered employers
  • Same as for CA SDI.
  • All public and private sector employers with one or more eligible employees working in California and a quarterly payroll of $100 or more are eligible, excluding the federal government, elected officials, members of legislative bodies judiciaries of a state government, political subdivisions or authorities, churches or other religious organizations, or other excluded employment as detailed on the Employment Development Department of California page.
Covered individuals

Covered individuals include the following individuals:

  • Eligible full and part-time employees of covered employers providing services in California who are eligible and participating in the CA SDI program.
  • Includes individuals who are currently employed and unemployed if actively seeking work.
Contribution amount
  • State plan rate (CA SDI and CA PFL combined): 1.1% of wages paid for by the employee, no longer subject to a taxable income wage limit. The state plan rate will be adjusted annually.
  • Voluntary plan rates may be different from the state plan.
  • Employees cannot be required to contribute more under a voluntary plan than they would have under the state plan.
  • Employers can always elect to pay all or part of their employees’ costs under these plans.
Waiting period

There is no waiting period for CA PFL.

Benefit calculation
  • 60% of the employee’s Average Weekly Wage for employees earning 1/3 or more of the California Average Quarterly Wage in the prior four calendar quarters; OR
  • 70% of the employee’s Average Weekly Wage for employees earning less than 1/3 of the California Average Quarterly Wage in the prior four calendar quarters; AND
  • Subject to the Minimum Weekly Benefit and the Maximum Weekly Benefit.

Another way to look at this is as follows: For 2024, if the covered individual’s highest quarterly earnings are:

    • Less than $929: Weekly Benefit is $50
    • Between $929 and $7,115.32: Weekly Benefit is approximately 70% of weekly wages
    • $7,115.33 or more: Weekly Benefit is approximately 60% of weekly wages

Not to exceed the Maximum Weekly Benefit.

Maximum weekly benefit amount

52 times the weekly rate, not to exceed $1,620.

Minimum weekly benefit
amount

$50

Other income amount offsets
  • Benefits will be reduced by any wages paid to the employee by the employer—not including vacation pay—to the extent that the CA PFL benefit plus the wages exceeds 100% of Average Weekly Wages. However, if full wages are paid, that is an exclusion vs. an offset (see below).
  • Also, Unemployment Insurance and CA SDI are exclusions to receipt of CA PFL so are not considered offsets.
  • CA PFL benefits are not payable if “full wages” are being paid to the employee by the employer.
Maximum duration

8 weeks, not to exceed combined total of 52 weeks in a 12-month period for CA SDI and CA PFL combined.

Frequently Asked Questions

Symetra Life Insurance Company, 777 108th Avenue NE, Suite 1200, Bellevue, WA 98004.

First Symetra National Life Insurance Company of New York, New York, NY. Mailing address: P.O. Box 34690, Seattle, WA 98124.

Symetra Life Insurance Company is a direct subsidiary of Symetra Financial Corporation. First Symetra National Life Insurance Company of New York is a direct subsidiary of Symetra Life Insurance Company and is an indirect subsidiary of Symetra Financial Corporation (collectively, “Symetra”). Neither Symetra Financial Corporation nor Symetra Life Insurance Company solicits business in the state of New York and they are not authorized to do so. Each company is responsible for its own financial obligations.

Symetra® is a registered service mark of Symetra Life Insurance Company.

Symetra assumes no responsibility for the accuracy or timeliness of any information provided herein. The information contained herein is for informational purposes only and is not legal advice or a substitute for legal counsel. We recommend employers speak with legal counsel specializing in labor and employment law to ensure compliance with applicable PFML and PFL mandates.

The information on this page was updated as of October 2024.