Information for Government Employees

Some Federal employees and employees of State or local government agencies may be eligible for pensions that are based on earnings not covered by Social Security.

If you didn't pay Social Security taxes on your government earnings and you are eligible for Social Security benefits, the formula used to figure your benefit amount may be modified, giving you a lower Social Security benefit.

If you are eligible for Social Security benefits on your own record:

• The Windfall Elimination Provision (WEP) fact sheet (En Español) explains the formula Social Security may use to modify your benefit amount.

• How the Windfall Elimination Provision Can Affect Your Social Security Benefit provides a chart to show how your benefit amount changes based on your years of substantial earnings and the year you became eligible for benefits.

• Use the WEP Online Calculator to calculate your estimated retirement or disability benefits if you are affected by the WEP.

Your annual Social Security Statement does not reflect adjustments based on pensions from work not covered by Social Security.

Note: Some government pensions do not affect your benefit amount when you apply on your own record.

If you are eligible for Social Security benefits on your spouse's record:

• The Government Pension Offset (GPO) fact sheet (En Español) explains how your pension may affect your benefit on your spouse's record.

  Note: Some government pensions do not affect your benefit on your spouse's record.

• Use the GPO Online Calculator to calculate your estimated benefits as a spouse, widow or widower if you are affected by the GPO.

Additional Information

• Illustrative examples: What if my earnings were covered by Social Security?
• If you receive income after you retire
• How work affects your benefits
• Current year Social Security tax withholding
• Cost of Living Adjustments (COLAs)
• If you go back to work for the Federal government
• How public employees are covered for Social Security and Medicare