11 December 2018 2019 state disability and paid family leave insurance wage base and rates Six jurisdictions — California, Hawaii, New Jersey, New York, Puerto Rico and Rhode Island? — operate state disability insurance (SDI) programs. Another seven jurisdictions — California, District of Columbia, Massachusetts, New Jersey, New York, Rhode Island and Washington are now operating, or will soon be operating, paid family leave (PFL) insurance programs. Depending on the jurisdiction, the?employee may pay all of the contributions to the disability and/or paid leave program through wage withholding, or?the employer and the employee may share the cost of the insurance coverage. Most states also allow employers to use a private insurance company or self-insured plan in meeting these requirements. For more information on paid family leave insurance, see our special report. The chart in the attachment below shows the state SDI and PFL rates and taxable wage limits for 2019 based on information currently available. Changes from 2018 are highlighted in yellow.
Document ID: 2018-2453 | |||||||||