Complying with State Disability Insurance and Paid Family Leave Law

To comply with SDI and PFL laws:

  • Post DE 1857A - Notice to Employees: Unemployment Insurance, State Disability Insurance and Paid Family Leave in the workplace. This notice is part of CalChamber’s 2025 California and Federal Labor Law Poster.
  • Deduct SDI and PFL taxes from employees’ wages according to the rates set by the EDD.
  • Make appropriate payments to and file reports with the EDD.
  • Implement a method of tracking employee absences and notifying employees in writing of the designation of protected leave as required by each leave law.
  • Make sure employee handbooks include any requirements for the use of vacation, sick pay or PTO during an absence or leave of absence. This might include absences that are also PDL, FMLA, CFRA, workers’ compensation, disability as an accommodation and kin care.
  • Provide new hires with the DE 2515 - State Disability and Insurance Provisions and DE 2511- Paid Family Leave pamphlets.
  • When an employee becomes disabled or is absent for a reason that would qualify for SDI or PFL benefits, provide the employee with the following pamphlets:
    • DE 2515 - State Disability Insurance Provisions or DE 2511 - Paid Family Leave (depending on the reason for the leave).
    • DE 2320 - For Your Benefit, California’s Program for the Unemployed.
  • Designate leave either as a mandated leave (FMLA, CFRA, etc.) or as a leave granted by company policy.
  • Get an expected return to work date from the employee.
  • When the leave of absence begins, send the employee the Notice to Employee as to Change in Relationship.
  • Notify employees when any leave has been exhausted.
  • Consult legal counsel before taking disciplinary action against or terminating anyone on any protected leave.