Yes. If you receive a pension from employment in which you did not pay Social Security taxes and you also qualify for your own Social Security retirement or disability benefit, your Social Security benefit may be reduced, but not eliminated, by the Windfall Elimination Provision. The amount of the reduction, if any, depends on your earnings and number of years in jobs in which you paid Social Security taxes, and the year you are age 62 or become disabled.

For additional information, please refer to:

Yes. Exceptions to the WEP apply to:

1. People aged 62 before 1986.
2. People eligible for a City pension before 1986.
3. Disabled-worker beneficiaries disabled before 1986.
4. People with at least 30 years of “substantial” Social Security coverage.
5. Federal employees who were mandatorily covered by Social Security on January 1, 1984.
6. People employed on December 31, 1983, by nonprofit organizations that were not covered by Social Security at any time before 1984.
7. Ministerial pensions under denominational plans for services not covered by Social Security.
8. Military reservist pensions.

Before 1983, people who worked mainly in a job not covered by Social Security had their Social Security benefits calculated as if they were long-term, low-wage workers. The way Social Security benefit amounts are figured, lower-paid workers get a higher return than highly paid workers. This created the advantage of receiving a higher Social Security benefit, plus a pension from a job where they did not pay Social Security taxes. Congress passed the WEP to remove that advantage. For additional information, please refer to https://www.ssa.gov/pubs/EN-05-10045.pdf.

If you receive a pension based on federal, state or local government work in which you did not pay Social Security taxes and you qualify, now or in the future, for Social Security benefits as a current or former spouse, widow or widower, you are likely to be affected by GPO. If GPO applies, your Social Security benefit will be reduced by an amount equal to two-thirds of your government pension and could be reduced to zero. Even if your benefit is reduced to zero, you will be eligible for Medicare at age 65 on your spouse’s record. Example: If you are eligible to receive a pension through the City of Los Angeles in the amount of $4,500. As a spouse, you are eligible for a Social Security benefit in the amount of $900 a month. Two-thirds of $4,500 is $3,000. The $3,000 is more than the $900 survivor benefit; therefore, the Social Security benefit is reduced to $0.For additional information, please refer to https://www.socialsecurity.gov/pubs/EN-05-10007.pdf.

Yes. GPO does not apply to people who:

• Are receiving a government pension that is not based on your earnings;
• Are a state or local employee whose government pension is based on a job where you are paying Social Security taxes on the last day of employment and your last day was before July 1, 2004; during the last five years of employment and your last day of employment was July 1, 2004, or later. (Under certain conditions, fewer than five years may be required for people whose last day of employment falls between July 1, 2004, and March 2, 2009.);
• Are a federal employee, including Civil Service Offset employee, who pays Social Security taxes on your earnings. (A Civil Service Offset employee is a federal employee who was rehired after December 31, 1983, following a break in service of more than 365 days and had five years of prior civil service retirement system coverage.);
• Are a federal employee who elected to switch from the Civil Service Retirement System to the Federal Employees’ Retirement System (FERS) on or before June 30, 1988. If you switched after that date, including during the open season from July 1, 1998, through December 31, 1998, you need five years under FERS to be exempt from the Government Pension Offset;
• Received or were eligible to receive a government pension before December 1982 and meet all the requirements for Social Security spouse’s benefits in effect in January 1977; or
• Received or were eligible to receive a federal, state or local government pension before July 1, 1983, and were receiving one-half support from your spouse.

If a government employee’s work had been subject to Social Security taxes, any Social Security benefit payable as a spouse, widow or widower would have been reduced by the person’s own Social Security retirement benefit. Therefore, the GPO was enacted to treat retired government employees similarly to other retirees who worked in Social Security covered employment.For additional information, please refer to https://www.socialsecurity.gov/pubs/EN-05-10007.pdf.

You can call, visit your local Social Security office or check their Website.
Call (800)772-1213 – Representatives are available from 7:00 a.m. to 7:00 p.m. on business days. If you have a touch-tone phone, recorded information and services are available 24 hours a day, including weekends and holidays.
Check the Web site at www.socialsecurity.gov.
Visit your local office – you can find your local office at www.socialsecurity.gov/locator or in the front pages of your local telephone book.

No. You do not contribute to Social Security and therefore you do not receive credit towards Social Security for your City employment.

The Social Security Administration (SSA) is required by law to provide a Statement (about 3 months before your birthday) if you are a worker or former worker, age 25 or older and not currently receiving benefits. Your Statement is a record of earnings on which you paid Social Security taxes and the estimated benefits that can be paid to you and your family in the event of retirement, disability or death. You should check the information carefully and report any incorrect information as soon as possible. You can access your Social Security Statements online at www.socialsecurity.gov or contact SSA at (800) 772-1213.

Note: If you will get a pension based on non-covered employment, you may receive an overstated benefit estimate from Social Security because the pension is not considered for the estimate.

People born after January 1, 1929, need 40 credits or about ten years of work.

City employees hired after March 1986 pay the Medicare portion of the FICA tax, or 1.45% which applies to all wages. This does not qualify you for a Social Security Pension, but it may qualify you for Medicare.