guilty or a conviction following a plea of nolo contendere is deemed to be a conviction irrespective of whether an order
granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed for
execution thereof is suspended.
(j) For purposes of this section, IRS Schedule SE is dened as IRS Form 1040 Schedule SE, or in the case of statutory
employees under the Internal Revenue Code (law.cornell.edu/uscode/text/26), it shall be dened as IRS Form 1040 (irs.gov)
Schedule C, or the California Resident Income Tax Return, DE 540, when accompanied by IRS Form W-2 (irs.gov).
Elections led under section 708.5 of the CUIC are subject to verication by the Employment Development Department (EDD)
that the individual is in fact self-employed rather than an employee of another individual or rm. If an individual ling an
application for coverage under section 708.5 of the CUIC as a self-employed individual has any knowledge of a prior ruling
issued by the EDD concerning his or her status, reference to such ruling should be made on the application form and, if
possible, a copy of the ruling attached.
Cost of Coverage
You will receive notication of the following year’s premium rate, reportable income credits, and premiums payable with your fourth
quarter premium notice. You may estimate the cost of coverage using form Disability Insurance Elective Coverage
(DIEC) Rate Notice and Instructions for Computing Annual Premiums (DE 3DI-I) (PDF) (edd.ca.gov/pdf_pub_ctr/de3dii.pdf) or call
the phone number shown on the front of your application for assistance.
Quarterly Report Required
The Quarterly Premium Notice for Disability Insurance Elective Coverage (DE 3DI) must be led each quarter whether or not
premiums are due. This notice is normally mailed by the last day of the calendar quarter. The DE 3DI and premiums are due on
the rst day of the following calendar quarter and become delinquent if not paid on or before the last day of that month. Failure
to receive a DE 3DI does not relieve you of the responsibility to pay your premiums on time. Submitting the DE 3DI with disability
information is not a claim for benets. Contact your local Disability Insurance benet oce for claim information.
Reportable Compensation
Any adjustment of the reportable income credits and premiums due to Disability Insurance (DI) or Paid Family Leave (PFL) must
be noted on the DE 3DI. If you have any questions regarding computing or adjusting the reportable income credits and premiums,
please contact the Taxpayer Assistance Center at 1-888-745-3886.
Benet Eligibility
The EDD determines eligibility for DI and PFL benets pursuant to the CUIC and authorized regulations. Generally, a
minimum of several months must elapse from the commencement date of coverage before a valid claim may be led
based solely on income credits reportable under your election. Eligibility is dependent on a number of factors including:
proof of a claimant’s eligibility, ling of a timely claim for benets, and ling and payment of all required reports and amounts
due. Weekly DI or PFL benets are payable under elective coverage regardless of whether the claimant continues to receive
any compensation from his or her business.
DI provides benets to individuals who take time o of work due to their own non-work-related disability. Disability is dened as an
illness or injury, either physical or mental, which prevents you from performing your regular and customary work. Disability also
includes elective surgery, pregnancy, childbirth, or other related medical conditions. DI may cover both work related and non-work-
related injuries and illnesses. For DI benets and eligibility, see the pamphlet Disability Insurance Provisions (DE 2515) (PDF)
(edd.ca.gov/pdf_pub_ctr/de2515.pdf) or contact your DI eld oce at 1-800-480-3287.
PFL provides benets to individuals who need to take time o work to:
• Care for a seriously ill family member (child, parent, parent-in-law, grandparent, grandchild, sibling, spouse, or registered do-
mestic partner).
• Bond with a new child entering the family by birth, adoption, or foster care placement.
• Participate in a qualifying event because of a family member’s (spouse, registered domestic partner, parent, or child) military
deployment to a foreign country.
○ Deployment is dened as covered active duty, a call or notice of impending covered active duty, or a rest and recuperation
leave from covered active duty.
○ A qualifying event is any military event or an essential need resulting from the family member’s deployment to a foreign
country.
For information on PFL benets and eligibility, refer to brochure Paid Family Leave (DE 2511) (PDF) (edd.ca.gov/pdf_pub_ctr/
de2511.pdf) or call PFL at 1-877-238-4373
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