This is a private employer plan, approved by the State, which allows an employer to
pay SDI benefits directly, rather than through the State Plan. It must offer greater
rights to employees covered by the plan than the State-administered program, e.g.,
weekly benefits in excess of the maximum or an extension of benefits beyond the usual
The amount received by the worker from a voluntary plan is the offsettable amount
even where the maximum shown in DI 52135.030I.1., Exhibit 1 is exceeded.
Payment of SDI under a voluntary plan may exceed 52 weeks. Offset applies for the
entire period for which SDI is paid under the voluntary plan, even if it exceeds 52
EXAMPLE: Employer Z pays its California employees a combination of SDI benefits and benefits
under the Employer Z Sickness and Accident Income Plan. Use only the amount received
by the worker as SDI benefits to offset DIB. 70 percent of the worker's regular salary
will be paid up to the maximum as SDI benefits for up to 52 weeks and, thus, amounts
in excess of these limits should not be used for offset.