Government Pension WEP Offset
WEP: reduces SS benefit for those with pension from non-SS-covered work (some teachers, gov, foreign). Max reduction ~$650/mo 2024.
| Gov pension/mo | — |
| Pre-WEP SS | — |
| Years SS-covered | — |
| WEP reduction | — |
| SS after WEP | — |
| Total monthly income | — |
The Windfall Elimination Provision (WEP) reduces Social Security benefits for people who also receive a pension from non-SS-covered work — most commonly some teachers, government workers, foreign pension recipients. Max reduction 2024: $650/month. Eliminated entirely with 30+ years of SS-covered work.
WEP Mechanics
Uses different formula for SS benefit calculation. First bend point reduced from 90% to 40% factor (with adjustments based on years SS-covered work). Reduction phases out: under 20 years = full WEP; 20-30 years = partial; 30+ years = no WEP. Capped at $650/month (2024).
Who's Affected
Teachers in states with non-SS pension (CA, IL, KY, LA, MA, ME, NV, OH, TX). Federal CSRS retirees (not FERS — those are SS-covered). State/local government workers in non-SS systems. Foreign pension recipients. Affects about 2 million people.
Strategy to Reduce Impact
(1) Work 30+ years in SS-covered employment. (2) Earn enough each year (substantial earnings $30K+ 2024). (3) GPO separate — reduces spousal/survivor SS. (4) Time spousal benefits strategically. Cannot avoid WEP entirely if eligible.
Last updated May 2026. Sources: SSA WEP Calculator.