According to the State of California Employment Development Department, SUI stands for State Unemployment Insurance and SDI stands for State Disability Insurance for tax reasons in California. In 2014, the California DUI tax rate is shown on Schedule F+. Employers are taxed between 1.5% and 6.2% on the first $7,000 of each employee’s income. The California State Disability Insurance tax rate for 2014 is 1 percent, with a maximum withholding amount of $1,016.36 per employee.
According to the Payroll Taxes page of Symmetry Software’s website, the CA SUI tax rate does not include a 0.10 percent contribution of up to $7,000 per employee’s income to the required Employee Training Fund. According to the Employment Development Department of the State of California, the SUI tax rate for new employers in 2014 is 3.4% for two to three years. The only exception is when a business with employees is acquired. In such a circumstance, the new owner may chose to preserve the SUI tax rate of the former owner.
According to Wikipedia, the California SDI programme has been in effect since 1946 and provides temporary disabled employees with a weekly benefit equal to 55% of their typical weekly income. Only employees who paid SDI taxes or have self-employment coverage are eligible for SDI benefits. According to the Employment Development Department of the State of California, an employee must be unemployed through no fault of his own and meet minimum salary and weekly eligibility requirements in order to receive SUI payments.
