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.)
Important: The amounts in the chart do not reflect the effect of cost-of-living adjustments, early retirement, delayed retirement, or other factors.
Example: WEP reduces your Eligibility Year benefit before the annual cost-of-living adjustment (COLA) is added to your benefit.
If you became disabled in 2008 (ELY 2008), presume the WEP reduced your $1,356 benefit to $1,000.
In January, 2009 the 5.8% COLA increased your benefit by $58 ($1,000 x 5.8% = $58).
More examples of how other factors affect your retirement or disability benefits can be found in Examples: How the Windfall Elimination Provision Can Affect Your Social Security Benefit.
How To Use The Chart
The chart is easy to use.
-
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. -
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).
Note: If your retirement benefits start after full retirement age or your non-covered pension starts later than your eligibility year, the WEP reduction may be greater than the maximum shown in the chart.
Related Information
Publications
| ELY | Years of Substantial Earnings | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 20 |
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 |
| 2009 | 372.0 | 334.8 | 297.6 | 260.4 | 223.2 | 186.0 | 148.8 | 111.6 | 74.4 | 37.2 | 0.0 |
| 2010 | 380.5 | 342.5 | 304.4 | 266.4 | 228.3 | 190.3 | 152.2 | 114.2 | 76.1 | 38.1 | 0.0 |
| 2011 | 374.5 | 337.1 | 299.6 | 262.2 | 224.7 | 187.3 | 149.8 | 112.4 | 74.9 | 37.5 | 0.0 |
| 2012 | 383.5 | 345.2 | 306.8 | 268.5 | 230.1 | 191.8 | 153.4 | 115.1 | 76.7 | 38.4 | 0.0 |
| 2013 | 395.5 | 356.0 | 316.4 | 276.9 | 237.3 | 197.8 | 158.2 | 118.7 | 79.1 | 39.6 | 0.0 |
| *Important: The maximum amount may be overstated. The WEP reduction is limited to one-half of your pension from non-covered employment. | |||||||||||