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# How the Windfall Elimination Provision Can Affect Your Social Security Benefit

Figures updated: November 2007
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If you paid Social Security tax on 30 years of substantial earnings you are not affected by the Windfall Elimination Provision (WEP).

The following chart shows the maximum monthly amount your benefit can be reduced because of WEP if you have fewer than 30 years of substantial earnings.  (To calculate your WEP reduction, please use our WEP Online Calculator or download our Detailed Calculator.)

The chart is easy to use.

1. Go to the Eligibility Year (ELY) column to find the year you reach age 62 or became totally disabled (if earlier). If your birthday is on January 1st, use the year before you reach age 62.

2. Go to the column that shows the number of years you paid Social Security tax on substantial earnings. The amount shown is the maximum your benefit can be reduced in your Eligibility Year because of the Windfall Elimination Provision (WEP).

Important: The amounts in the chart below do not reflect the effect of cost-of-living adjustments, early retirement, delayed retirement credits, or other factors.

If you became disabled in 2004 (ELY 2004), presume the WEP reduced your \$1,153 benefit to \$1,000.

In January 2005 the 2.7% COLA increased your benefit by \$27 (\$1,000 x 2.7% = \$27).

More examples of how other factors affect your benefit can be found in Examples of How the Windfall Elimination Provision Can Affect Your Social Security Benefit.

Maximum Monthly Amount Your Benefit May Be Reduced Because Of The Windfall Elimination Provision (WEP)*
ELY Years of Substantial Earnings
20 or less
21
22
23
24
25
26
27
28
29
30
1990 \$178.0 \$160.2 \$142.4 \$124.6 \$106.8 \$89.0 \$71.2 \$53.4 \$35.6 \$17.8 \$0.0
1991 185.0 166.5 148.0 129.5 111.0 92.5 74.0 55.5 37.0 18.5 0.0
1992 193.5 174.2 154.8 135.5 116.1 96.8 77.4 58.1 38.7 19.4 0.0
1993 200.5 180.5 160.4 140.4 120.3 100.3 80.2 60.2 40.1 20.1 0.0
1994 211.0 189.9 168.8 147.7 126.6 105.5 84.4 63.3 42.2 21.1 0.0
1995 213.0 191.7 170.4 149.1 127.8 106.5 85.2 63.9 42.6 21.3 0.0
1996 218.5 196.7 174.8 153.0 131.1 109.3 87.4 65.6 43.7 21.9 0.0
1997 227.5 204.8 182.0 159.3 136.5 113.8 91.0 68.3 45.5 22.8 0.0
1998 238.5 214.7 190.8 167.0 143.1 119.3 95.4 71.6 47.7 23.9 0.0
1999 252.5 227.3 202.0 176.8 151.5 126.3 101.0 75.8 50.5 25.3 0.0
2000 265.5 239.0 212.4 185.9 159.3 132.8 106.2 79.7 53.1 26.6 0.0
2001 280.5 252.5 224.4 196.4 168.3 140.3 112.2 84.2 56.1 28.1 0.0
2002 296.0 266.4 236.8 207.2 177.6 148.0 118.4 88.8 59.2 29.6 0.0
2003 303.0 272.7 242.4 212.1 181.8 151.5 121.2 90.9 60.6 30.3 0.0
2004 306.0 275.4 244.8 214.2 183.6 153.0 122.4 91.8 61.2 30.6 0.0
2005 313.5 282.2 250.8 219.5 188.1 156.8 125.4 94.1 62.7 31.4 0.0
2006 328.0 295.2 262.4 229.6 196.8 164.0 131.2 98.4 65.6 32.8 0.0
2007 340.0 306.0 272.0 238.0 204.0 170.0 136.0 102.0 68.0 34.0 0.0
2008 355.5 320.0 284.4 248.9 213.3 177.8 142.2 106.7 71.1 35.6 0.0
*Important: The maximum amount may be overstated because the WEP reduction is limited to one-half of your pension from non-covered employment.