In Box 14 it says 5.40 VPDI how do I enter that?

Enter the descriptions, amount, and select from the drop down the VPDI for your situation. 

Example:

Description           Amount            Box 14 Category (drop down box)

VPDI                      $5.40              Select either CA VPDI (if this is your state) OR

                                                      Wages for SDI, VPDI, TDI, UI, etc.

Voluntary Plan Disability Insurance (VPDI)