Under the Federal Insurance Contribution Act (FICA), a tax is levied on wages and salaries earned. Social Security taxes are matched by employers. Employees are not taxed on the Social Security contribution made on their behalf by their employers. In 2010, a tax of 6.2% is levied on the first $106,800 of wages for Old Age, Survivors, and Disability Insurance (OASDI). A tax of 1.45% on all wages and salaries pays for Medical Health Insurance (MHI).