State Disability Insurance (SDI) is a program that provides short-term disability benefits to eligible workers in certain states. The responsibility for paying State Disability Insurance varies depending on the state. In most cases, both employers and employees contribute to the funding of SDI through payroll deductions. The specific contribution rates and requirements may differ from state to state. For example, in California, employers are required to withhold SDI taxes from employees' wages and also contribute their own portion. Employees are responsible for paying a portion of the SDI tax, which is deducted from their wages. Employers are responsible for remitting the employee and employer contributions to the state's Employment Development Department (EDD). The EDD then administers the program and pays out benefits to eligible workers who are unable to work due to a non-work-related illness, injury, or pregnancy. It's important to note that the details of SDI payment responsibility may vary by state, so it's always a good idea to consult the specific state's SDI program or contact the state's labor department for accurate and up-to-date information.