What type of tax is intended to provide basic pension coverage for the retired and disabled?

The Social Security Tax is designed specifically to fund the Social Security program, which provides financial assistance in the form of pensions for retired individuals as well as benefits for the disabled and surviving family members of deceased workers. This tax is levied on both employees and employers, contributing to the Social Security trust funds. The program is essential for ensuring a basic level of income for retirees and supporting those who cannot work due to disability.

In contrast, other tax types listed serve very different purposes. Income tax is collected on individual earnings and is used for general government funding. Sales tax is applied to the sale of goods and services and is also used to fund a variety of public services. Estate tax is a tax on the transfer of wealth upon death and is unrelated to pension or disability coverage. Therefore, it is clear that the Social Security Tax plays a critical role in providing a safety net for retired and disabled individuals, which directly aligns with the purpose described in the question.