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/
California State Disability Insurance (CA SDI) Plan Details
Summary:
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 |
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:
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Contribution amount |
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Waiting period |
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Benefit calculation |
Another way to look at this is as follows: For 2023, if the covered individual’s highest quarterly earnings are:
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).
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Maximum duration |
52 Weeks for CA SDI and CA PFL combined. |
Frequently Asked Questions
What are California’s requirements for voluntary plans?
California’s voluntary plan requirements are somewhat onerous, making voluntary plans less common in California than in some other states. Some of these requirements include:
- CA PFL benefits must be equal to and have at least one benefit that is greater/better than the benefits afforded to state plan covered employees.
- A majority of eligible employees must consent to the plan in writing.
- Employees who are eligible for coverage must be given the right to reject the voluntary plan and be covered by the state plan (so the employer has to manage both the voluntary plan and the state plan for those who opt out of voluntary plan).
- The opt-out option is available at the time of the new application or when there is a legislative change to benefits in the voluntary plan document.
- A security deposit is required for all voluntary plans.
- Note that CA SDI and CA PFL must be written on the same basis.
What is the definition of family member?
Family member means the following:
- The covered individual’s spouse, registered domestic partner, child, parent, grandchild, grandparent, or sibling; or
- The parent of the covered individual’s spouse or domestic partner.
- “Child” and “parent,” including “grandchild” and “grandparent,” includes step, in-laws, legal guardians and in loco parentis.
Is coverage continued after termination of employment?
Yes. An employee continues to be covered under the state plan if the employee is working or actively looking for work and otherwise meets the financial eligibility requirements.
What are the qualifying leave reasons for CA SDI?
The covered individual’s own serious health condition caused by an off-the-job sickness or injury which results in lost wages, including pregnancy, elective surgery, inability to work due to a communicable disease, and treatment for acute alcoholism or acute substance abuse.
What is the taxable wage base?
The taxable wage base was eliminated in 2024. Contributions are based on full wages.
Can leave be taken on an Intermittent Leave basis?
Yes. Leave is allowed on a partial disability basis if the covered individual has a wage loss due to being unable to perform regular or customary work. Benefits are determined by looking at what the covered individual earned on a weekly basis before the claim began, then subtracting what the individual is currently earning working part-time or intermittently. The difference between the two is the wage loss, meaning the amount the covered individual is losing by working part-time or intermittently. If the wage loss is more than their CA SDI weekly benefit amount, they would receive full CA SDI benefits. If the wage loss is less than their CA SDI weekly benefit amount, they will only receive the amount of their wage loss.
How does the state determine the benefit year?
The benefit year is defined as the period of 52 consecutive weeks from the start of the leave. It is calculated on a 12-month rolling forward basis.
Does a relapse period apply to recurrent leaves?
Yes. Successive periods of disability caused by the same or related sickness or injury within 60 days of initial leave will be considered a continuation and no new waiting period is required.
How are benefits prorated?
The Employment Development Department pays benefits based on daily eligibility within a seven-day calendar week. Benefits payable for less than one week will be paid in increments of one-seventh of the weekly benefit.
Is California SDI job protected?
- No. However, the covered individual’s job may be protected under other federal or state laws (such as FMLA, CFRA, or California Pregnancy Disability Leave).
- No information on employee benefit protections under CA SDI laws.
California Paid Family Leave (CA PFL) Plan Details
Summary:
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 |
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 |
|
Covered individuals |
Covered individuals include the following individuals:
|
Contribution amount |
|
Waiting period |
There is no waiting period for CA PFL. |
Benefit calculation |
Another way to look at this is as follows: For 2024, if the covered individual’s highest quarterly earnings are:
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 |
|
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
What are California's requirements for voluntary plans?
California's voluntary plan requirements are somewhat onerous, making voluntary plans less common in California than in some other states. Some of these requirements include:
- CA PFL benefits must be equal to and have at least one benefit that is greater/better than the benefits afforded to state plan covered employees.
- A majority of eligible employees must consent to the plan in writing.
- Employees who are eligible for coverage must be given the right to reject the voluntary plan and be covered by the state plan (so the employer has to manage both the voluntary plan and the state plan for those who opt out of voluntary plan).
- The opt-out option is available at the time of the new application or when there is a legislative change to benefits in the voluntary plan document.
- A security deposit is required for all voluntary plans.
- Note that CA SDI and CA PFL must be written on the same basis.
What is the definition of family member?
Family member means the following:
- The covered individual’s spouse, registered domestic partner, child, parent, grandchild, grandparent, or sibling; or
- The parent of the covered individual’s spouse or domestic partner.
- “Child” and “parent,” including “grandchild” and “grandparent,” includes step, in-laws, legal guardians and in loco parentis.
Is coverage continued after termination of employment?
Yes. An employee continues to be covered under the state plan if the employee is working or actively looking for work and otherwise meets the financial eligibility requirements.
What are the qualifying reasons for CA PFL?
The qualifying reasons for CA PFL include all of the following reasons:
- To bond with a child during the first 12 months after the child’s birth, adoption, or foster care placement;
- To care for a family member’s serious health condition; or
- A qualifying exigency arising out of a family member’s active duty or impending call to active duty in the armed forces.
What is the taxable wage base?
The taxable wage base was eliminated in 2024. Contributions are based on full wages.
Can leave be taken on an Intermittent Leave basis?
Yes. Leave is allowed on an intermittent or reduced leave basis. Benefits are determined by looking at what the covered individual earned on a weekly basis before the claim began, then subtracting what the individual is currently earning working part-time or intermittently. The difference between the two is the wage loss, meaning the amount the covered individual is losing by working part-time or intermittently. If the wage loss is more than their CA PFL weekly benefit amount, they would receive full CA PFL benefits. If the wage loss is less than their CA PFL weekly benefit amount, they will only receive the amount of their wage loss.
How does the state determine the benefit year?
The benefit year is defined as the period of 52 consecutive weeks from the start of the leave. It is calculated on a 12-month, rolling-forward basis.
How are benefits prorated?
See above for how CA PFL benefits are calculated for intermittent or reduced leave. The EDD pays benefits based on daily eligibility within a seven-day calendar week. Benefits payable for less than one week will be pro-rated and paid in increments of one-seventh of the weekly benefit per day of leave.
Is CA PFL job protected?
- No. However, the covered individual’s job may be protected under other federal or state laws, such as FMLA, CFRA, or California Pregnancy Disability Leave.
- No information on employee benefit protections under CA PFL laws.
What is the San Francisco Paid Parental Leave Ordinance (PPLO)?
The San Francisco PPLO requires San Francisco covered employers to provide paid parental leave benefits for eligible employees. Runs concurrently with CA PFL bonding leave. Eligibility includes employees who have been working for a covered employer in San Francisco for at least 180 days, with at least 40% of their total weekly hours for the covered employer (and not less than 8 hours/week), who are eligible for CA PFL for bonding leave. No waiting period and no contributions required from employees for the PPLO benefit. Covered employers are required to supplement the CA PFL benefit for bonding to equal 100% of the employee’s gross weekly wage, not to exceed a PPLO maximum weekly benefit of $2,700. The employee must agree to allow the employer to substitute up to two weeks of PPLO supplemental leave with the employee’s accrued but unused vacation leave.
State Resources
CA SDI:
State administrator and contact information:
Employment Development Department | California
CA SDI Statute: https://leginfo.legislature.ca.gov/faces/codes_displayexpandedbranch
CA SDI plan information: About the State Disability Insurance Program (ca.gov)
General State Disability Insurance Program Information (ca.gov)
Disability Insurance Provisions Brochure (DE 2515) Rev. 67 (12-20) (ca.gov)
Workplace Poster DE 1858: Notice to Employees DE 1858 Rev. 8 (4-22) (ca.gov
Employee Notice DE 1857A: Notice to Employees (DE 1857A) (ca.gov)
Benefits calculator: Disability Insurance Benefit Payment Amounts (ca.gov)
CA PFL:
State administrator and contact information:
Employment Development Department | California
CA PFL Statute: Bill Text - SB-1661 Disability compensation: family temporary disability insurance. (ca.gov)
CA PFL plan information: About the State Disability Insurance Program (ca.gov) and California Paid Family Leave
Workplace Poster DE 1858: Notice to Employees DE 1858 Rev. 8 (4-22) (ca.gov)
Employee Notice DE 1857A: Notice to Employees (DE 1857A) (ca.gov)
Benefits calculator: Disability Insurance and Paid Family Leave Calculator
CA PFL Fact Sheet: California Paid Family Leave DE 8714CF Rev. 22 (06-22)
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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.