The OASI Trust Fund and the DI Trust Fund are legally separate. For employees and employers combined, the OASI payroll taxes are 10.6 percent and the DI payroll taxes are 1.8 percent. In 2022, trust fund reserves for the OASI and DI programs were $2.7 trillion and $118 billion, respectively. Income taxation of some Social Security benefits brought in $47.1 billion for OASI and $1.6 billion for DI in 2022.
The OASI Trust Fund and the DI Trust Fund are legally separate For employees and employers combined, the OASI payroll taxes are 10.6 percent and the DI payroll taxes are 1.8 perc.ent. In 2022, trust fund reserves for the OASI. and DI programs were $2.7 trillion and $118 billion, respectively Income taxation of some Social Security benefits brought in $47.1 billion for OASI and $1.6 billion for DI in 2022.