Covered employers

With few exceptions, all employers are covered by SDI and PFL, although the tax is paid by employees. Most employees pay into the SDI and PFL funds.

Maximum benefit amount

SDI and PFL benefits are approximately 70 to 90 percent of the employee’s earnings, depending on the employee’s income.

The SDI benefit maximum is 52 times the weekly benefit amount or the total wages earned in the base period, whichever is less.

The maximum time during which PFL benefits can be paid is eight weeks in a 12-month period.

Employee eligibility

SDI benefits are payable to employees who are disabled by a non-work-related illness or injury, including pregnancy, that prevents them from performing their customary work. There is a seven-day waiting period before benefits begin.

PFL benefits are payable to employees who take time off work for child bonding (bonding with a newborn child or a child placed with the employee in connection with adoption or foster care), to care for a family member or for a qualifying exigency.

Interaction with other leaves, payments and benefits

SDI benefits can be paid during PDL, FMLA, CFRA and disability leaves and in combination with paid vacation, PTO and sick pay.

PFL benefits can be paid during FMLA and CFRA Leave in combination with paid vacation, PTO and sick pay.

Employer responsibilities

You must make deductions from payroll, file required reports with EDD, respond to EDD requests for information, post notices in the workplace and provide employees with pamphlets required by law.

Ending the employment relationship before the benefit expires

SDI and PFL do not protect employees from termination. However, an employee who is terminated may continue to receive SDI and PFL benefits.