▁state ▁tax es . ▁The ▁table ▁below ▁summar izes ▁the ▁contribution ▁rates , ▁tax able ▁w age ▁limits ▁and ▁maximum ▁with hold ings ▁per ▁employee ▁since ▁ 1 9 9 6 : ▁ ▁Ben ef its ▁The ▁plan ▁provides ▁up ▁to ▁one ▁year ▁of ▁tax - free ▁benefits ▁equal ▁to ▁ 5 5 % ▁of ▁the ▁recip ient ' s ▁average ▁gross ▁( pre - tax ) ▁income ▁in ▁a ▁recent ▁base ▁period ▁quarter . ▁The ▁minimum ▁benefit ▁is ▁$ 5 0 ▁a ▁week ▁and ▁as ▁of ▁January ▁ 1 , ▁ 2 0 1 7 , ▁the ▁upper ▁limit ▁is ▁$ 1 , 1 7 3 ▁per ▁week . ▁Ex cluding ▁the ▁current ▁and ▁immediately ▁previous ▁quarter , ▁the ▁base ▁period ▁is ▁the ▁four ▁qu arters ▁immediately ▁prior ▁to ▁that . ▁The ▁week ly ▁benefit ▁is ▁ 5 5 % ▁of ▁the ▁recip ient ' s ▁average ▁week ly ▁pay ▁during ▁the ▁highest ▁ear ning ▁quarter ▁in ▁the ▁base ▁period . ▁For ▁example , ▁assuming ▁the ▁recip ient ' s ▁highest ▁quarter ly ▁ear nings ▁were ▁$ 3 , 9 0 0 ▁then ▁div iding ▁by ▁ 1 3 ▁weeks , ▁gives ▁an ▁average ▁pay ▁rate ▁of ▁pay ▁of ▁$ 3 0 0 ▁per ▁week . ▁At ▁ 5 5 % ▁of ▁this , ▁the ▁benefit ▁amount ▁would ▁be ▁$ 1 6 5 ▁per ▁week ▁( or ▁$ 3 3 0 ▁per ▁two - week ▁benefit ▁payment ▁period ). ▁ ▁Max imum ▁week ly ▁benefit ▁▁ ▁S DI ▁is ▁ded uct ible