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This payroll tax revenue is supplemented by a transfer of the income tax revenue that results from taxing a portion of the benefits received by higher income individuals, bringing the current program receipts to 10.9 percent of taxable payroll. In addition to the 10.6 percent payroll tax for the Old Age and Survivor Insurance (OASI) program, there is a 1.8 percent payroll tax for disability and a 2.9 percent payroll tax (with no limit on the taxable wage) for Medicare, bringing the total payroll tax rate to 15.3 percent. Social Security is essentially a pay-as-you-go program in which current t