This benefit is an employer-funded plan providing income replacement for employees unable to work due to illness or injury. Full-time employees who have completed six months of continuous employment are eligible. The employee must provide medical certification of the disability that includes the start and expected end date of disability. The employee must work with human resources on the next steps for submission and determination of benefit qualification. The long-term disability benefit payment is 60% of the employee’s base monthly wages with a maximum benefit of $4000. This benefit is available after the employee has been unable to work due to a disability for 67 days or more. The benefit is taxable income.