What Is SDI on a Pay Stub? State Disability Tax Explained (2026)
SDI on your pay stub is State Disability Insurance, an employee-paid deduction in a few states. 2026 rates for CA, NY, NJ, HI, RI, plus the new paid leave lines.
SDI on a pay stub means State Disability Insurance: a payroll deduction that funds short-term, partial wage replacement if you can't work because of an illness, injury, or pregnancy that didn't happen on the job. Only five states require it from employees, and California's is the one most people search for: 1.3% of wages in 2026, with no wage cap, and it also funds California's Paid Family Leave.
The confusing part is that "SDI" is no longer one thing. Over the past few years, a wave of state paid family and medical leave programs has added new deductions that sit right next to SDI on a pay stub, each with its own acronym, rate, and cap. This guide lists every employee-paid program in effect in 2026, shows what each looks like on a stub, and gives you the math to check yours.
Which States Take SDI (and Similar) From Your Paycheck in 2026
Classic state disability insurance (the five states with mandatory employee-paid temporary disability programs):
| State | What your stub may say | 2026 employee rate | Wage cap | Source |
|---|---|---|---|---|
| California | CA SDI, SDI, CASDI | 1.3% (includes Paid Family Leave) | None | EDD |
| New York | NY DBL, NY SDI, DIS | 0.5% of wages, max $0.60 per week | Weekly max | NY WCB |
| New York | NY PFL, PFL | 0.432% | Max $411.91 per year | NY DFS |
| New Jersey | NJ TDI, NJ SDI, NJ DI | 0.19% | $171,100 | NJDOL |
| New Jersey | NJ FLI | 0.23% | $171,100 | NJDOL |
| Hawaii | HI TDI | Up to 0.5% of weekly wages, max $7.50 per week | $1,500.21 weekly wage base | Hawaii DLIR |
| Rhode Island | RI TDI, RI SDI | 1.1% (includes TCI) | $100,000 (max $1,100) | RI DLT |
Paid family and medical leave (newer programs that often appear on the same part of the stub):
| State | What your stub may say | 2026 employee share | Wage cap | Notes |
|---|---|---|---|---|
| Washington | WA PFML, WA FML | About 0.81% (71.43% of the 1.13% premium) | $184,500 | Per Washington ESD. WA Cares (long-term care, 0.58%) is a separate line |
| Massachusetts | MA PFML | Up to 0.46% | $184,500 | 0.28% medical plus 0.18% family |
| Connecticut | CT PL, CT PFML | 0.5% | $184,500 (max $922.50) | Funded entirely by employees |
| Oregon | OR PFML, PLO | 0.6% (60% of 1%) | $184,500 | Per Oregon Employment Department |
| Colorado | CO FAMLI | 0.44% | $184,500 | Per Colorado FAMLI |
| Delaware | DE PFML | Up to 0.4% (half of 0.8%) | Social Security wage base | Employer may choose to pay it all |
| Minnesota | MN PFML, MN PL | Up to 0.44% (half of 0.88%) | $184,500 | New in 2026, per Minnesota DEED |
| Maine | ME PFML | Up to 0.5% (half of 1%) | Social Security wage base | Benefits began May 2026 |
| Maryland | Nothing yet | 0% in 2026 | n/a | Contributions scheduled to begin January 1, 2027 |
A few things to notice. The "up to" rates are maximums: in several of these states the employer may pick up some or all of the employee share, so your stub might show less, or nothing. Washington, D.C. also has paid family leave, but it is funded entirely by employers, so nothing comes out of your check. And if your state isn't in either table, a line labeled SDI on your stub is worth asking payroll about, because there's no state program for it to fund.
Where SDI Sits on a Pay Stub
SDI is a state tax, so it usually prints in the taxes block alongside federal income tax, OASDI, Medicare, and state income tax. On our labeled sample stub below, which is a California employee, it's the last line of section 6.
| 4Earnings | Hrs | Rate | Current | 9YTD |
|---|---|---|---|---|
| Regular | 80.00 | 28.50 | 2,280.00 | 43,320.00 |
| Overtime | 4.00 | 42.75 | 171.00 | 3,249.00 |
| Gross pay | 2,451.00 | 46,569.00 |
| 5Pre-tax deductions | Current | YTD |
|---|---|---|
| 401(k) 5% | 122.55 | 2,328.45 |
| Medical (Sec. 125) | 85.00 | 1,615.00 |
| 10Leave | Accrued | Used | Balance |
|---|---|---|---|
| PTO (hrs) | 87.40 | 40.00 | 47.40 |
| Sick (hrs) | 29.30 | 8.00 | 21.30 |
| 6Taxes | Current | YTD |
|---|---|---|
| Federal income tax | 185.37 | 3,522.03 |
| Social Security (OASDI) | 146.69 | 2,787.11 |
| Medicare | 34.31 | 651.89 |
| CA state income tax | 60.85 | 1,156.15 |
| CA SDI | 30.76 | 584.44 |
| 7Post-tax deductions | Current | YTD |
|---|---|---|
| Union dues | 25.00 | 475.00 |
- 1Employer information. Company name and address. Some states also require the employer FEIN or legal entity name.
- 2Employee information. Your name, employee ID, and usually only the last four digits of your SSN.
- 3Pay period and pay date. The dates you worked versus the date you were paid. They are rarely the same.
- 4Earnings. Each pay type on its own line: hours, rate, this period, and year to date.
- 5Pre-tax deductions. Taken out before income tax is figured, which lowers your taxable wages.
- 6Taxes. Federal income tax, Social Security (OASDI), Medicare, and any state or local taxes.
- 7Post-tax deductions. Taken out after taxes: Roth 401(k), union dues, garnishments.
- 8Net pay. What actually lands in your bank account.
- 9Year-to-date (YTD) column. Running totals since January 1. Lenders and landlords read this column first.
- 10Leave balances. PTO and sick hours accrued, used, and remaining.
Sample pay stub with illustrative figures: biweekly pay period 19 of 26 in 2026, single filer, California employee. Built with the MakeMyPaystub builder.
Some payroll systems list it under deductions instead of taxes. The position doesn't matter. What matters is the label, the rate, and whether the YTD figure stops at the right cap. For the other abbreviations around it, see our pay stub abbreviations glossary.
What SDI Actually Pays For
SDI is insurance. Everyone covered pays a small premium, and anyone who becomes temporarily unable to work collects a partial paycheck. In general, state disability programs cover:
- Your own non-work-related illness or injury (a work injury is workers' compensation, a different system)
- Pregnancy and recovery from childbirth
- In states where the deduction also funds family leave (California, New York, New Jersey, Rhode Island, and the PFML states), time off to bond with a new child or care for a seriously ill family member
Benefits replace a percentage of your wages up to a weekly maximum, and they last weeks or months, not years. That's the key difference from federal Social Security Disability Insurance, which covers long-term, severe disability and is funded by the OASDI line on your stub. Our guide on what OASDI is covers that side.
Check Your SDI in Two Minutes
Start with the wage figure, then apply your state's rule.
California. SDI wages are generally your gross pay minus Section 125 deductions (pre-tax health, dental, vision premiums). Traditional 401(k) deferrals are still subject to SDI. On the sample stub, gross pay is $2,451.00 with an $85.00 pre-tax medical premium:
- SDI wages: $2,451.00 minus $85.00 = $2,366.00
- SDI: $2,366.00 x 1.3% = $30.76
There's no cap, so in California the YTD SDI figure should keep growing all year.
New York. On $1,200 of weekly pay, the DBL calculation is $1,200 x 0.5% = $6.00, but the deduction is capped at $0.60 per week. PFL is $1,200 x 0.432% = $5.18, until your year-to-date PFL reaches $411.91. If you're paid biweekly, the DBL cap is $1.20 per paycheck.
New Jersey. On a $3,000 biweekly paycheck: TDI $3,000 x 0.19% = $5.70, FLI $3,000 x 0.23% = $6.90. Both stop once your year-to-date wages pass $171,100.
Everywhere else. Multiply your wages by the employee rate in the tables above, then check that the YTD total stops at the cap. If your employer pays part of the share, you'll see a lower number, which is fine.
Our free paycheck calculator includes these programs automatically. The state versions, like the California paycheck calculator, New York paycheck calculator, and New Jersey paycheck calculator, show the 2026 SDI or PFML line alongside state income tax.
The Mistake Most Guides Make: Treating SDI as a Fixed Percentage of Gross
Many SDI explainers tell you to multiply gross pay by the rate. That only works when you have no pre-tax deductions and haven't hit a cap. In practice, three things change the number:
- Section 125 deductions usually reduce SDI wages, while 401(k) deferrals usually don't (California follows this pattern). Our guide to pre-tax vs post-tax deductions has the full breakdown by deduction type.
- Caps vary wildly. California has none. New York caps DBL weekly and PFL annually. New Jersey, Rhode Island, and the PFML states cap at an annual wage base. Hawaii caps per week.
- Employer pick-up. In Hawaii, New York, and most PFML states, the employer can pay some or all of the employee's share. Two people with identical pay in the same state can have different SDI lines.
If your number doesn't match, check these three before assuming payroll made an error.
Voluntary Plans: When Your Stub Says VPDI
In California, an employer (or a majority of its employees) can apply to the EDD to replace state SDI with a private Voluntary Plan. The EDD's rules say a voluntary plan must offer the same benefits as SDI, at least one benefit that's better, and can't cost employees more than SDI would. Employees must approve it by majority.
On a pay stub, a voluntary plan deduction often shows as VPDI, CA VDI, or a carrier name instead of CA SDI. It can be lower than 1.3% or even zero. New Jersey and New York also allow private plans, so the same idea applies there.
Is SDI Tax Deductible?
On your federal return, it can be, if you itemize. The IRS Schedule A instructions let you include mandatory contributions to the California, New Jersey, and New York nonoccupational disability funds and the Rhode Island Temporary Disability fund as state income taxes. In January 2025, Revenue Ruling 2025-4 confirmed that employee contributions to state paid family and medical leave programs are treated the same way.
Two limits apply:
- It only helps if you itemize. Most people take the standard deduction ($16,100 for single filers in 2026), in which case SDI doesn't change your federal tax.
- It counts toward the SALT cap on state and local tax deductions, along with your state income and property taxes.
On your state return, SDI generally isn't deductible against that same state's income tax. California, for example, doesn't let you deduct CA SDI on your California return.
Not Every Employee Pays SDI
Even in SDI states, some workers aren't covered. Common exceptions include many state and local government employees, some federal employees, certain religious organization employees, and workers covered by a voluntary plan. Independent contractors don't pay employee SDI at all, though some states let self-employed people opt into coverage. If you're unsure, the stub is the answer: no SDI line means you aren't paying in, and probably aren't covered either.
If you're an employer setting up pay stubs for workers in these states, our guide to pay stub requirements by state covers what each state requires the stub to show.
FAQ
What is SDI on my paycheck?
State Disability Insurance: a payroll deduction that funds partial wage replacement if you can't work because of a non-work illness, injury, or pregnancy. California, New York, New Jersey, Hawaii, and Rhode Island require it. In California it also funds Paid Family Leave.
What is the California SDI rate for 2026?
1.3% of SDI-subject wages, with no wage cap. Someone earning $200,000 pays $2,600 for the year.
Why is SDI taken out of my paycheck if I'm not disabled?
It works like insurance. Everyone covered pays a small premium so that anyone who becomes temporarily unable to work can collect benefits.
Is SDI the same as Social Security disability?
No. SDI is a state program for short-term disability. Social Security Disability Insurance is a federal program for long-term, severe disability, funded by the OASDI line.
Which states have SDI deductions in 2026?
California, New York, New Jersey, Hawaii, and Rhode Island have employee-paid state disability insurance. Washington, Massachusetts, Connecticut, Oregon, Colorado, Delaware, Minnesota, and Maine have employee-paid family and medical leave deductions that appear next to it.
Is SDI tax deductible?
Federally, yes, if you itemize: mandatory state disability and family leave contributions count as state income taxes on Schedule A, subject to the SALT cap.
Can I opt out of SDI?
Generally no. The main exception is an employer voluntary plan approved by the state, which may show as VPDI on your stub.
What happens to SDI if I work in two states?
It follows the state where your work is covered, usually where you physically work. Your deduction changes when your work location changes.
The Takeaway
SDI is a small, mandatory state insurance premium for short-term disability, and in 2026 it shows up on stubs in five states, with paid family and medical leave deductions now joining it in eight more. Ignore the acronym, find your state in the tables above, apply the rate to your wages after Section 125 deductions, and confirm the YTD total stops at the right cap (or, in California, keeps going).
For the full tour of every other line on your stub, start with our guide on how to read a pay stub.
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