who pays california sdi tax
SDI is a deduction from employeesâ wages. Employers withhold a percentage for SDI on the first $110,902 in wages paid to each employee in a calendar year. The 2017 SDI tax rate is 0.9 percent (.009) of SDI taxable wages per employee, per year. SDI is set by the California State Legislature and may change yearly. This includes the rate for PFL. The maximum tax is $998.12 per employee, per year ($110,902 x .009).