Social Security Disability Insurance (SSDI) is funded through payroll taxes, specifically the Federal Insurance Contributions Act (FICA) tax. Both employees and employers contribute to this tax, with the funds allocated to various social security programs, including SSDI. The current FICA tax rate for SSDI is 6.2% for employees and 6.2% for employers, totaling 12.4%. However, the 12.4% is only applied to the first $147,000 of an individual's income in 2022. Self-employed individuals are responsible for paying the full 12.4% themselves. It's important to note that SSDI is not funded by general tax revenues, but rather through dedicated payroll taxes specifically earmarked for the program. The responsibility for funding Social Security Disability Insurance falls on both employees and employers through the FICA tax.