The Social Security Fairness Act (SSFA) was signed into law January 5, 2025. This law repealed the Windfall Elimination Provision (WEP), and the Government Pension Offset (GPO), which have both been active since the early 1980s. These two provisions either reduced or eliminated Social Security benefits if you worked in a federal, state, or local government position and received a noncovered pension. If you are eligible, SSFA could help you see an increase in your retirement income.
Who is Impacted
You may be impacted if you are employed by a noncovered employer. Noncovered employers are not subject to paying Social Security taxes. Instead of paying Social Security taxes, employers provide a noncovered pension plan to their employees. That means Social Security taxes aren’t withheld from your paychecks, and your earnings disqualify you from receiving a Social Security benefit during retirement or if you become disabled.
Impacted workers may include teachers, firefighters, police officers, governmental workers, and non-U.S. organizations. Not everyone in these positions will receive a benefit increase. In fact, 72% of state and local public employees working in Social Security-covered employment and were not affected by GPO in 2019.1
Qualifying for Social Security
What’s Changed with SSFA Provisions
WEP
Hypothetical Example:
Before SSFA (WEP Formula)
40% of first $1,174 of earnings | $469.60 |
32% of earnings between $1,174 - $7,078 | $424.32 |
15% of earnings over $7,078 | $0 |
Estimated benefit received: | $893.90 |
After SSFA (Regular Formula)
90% of first $1,174 of earnings | $1,056.60 |
32% of earnings between $1,174 - $7,078 | $424.32 |
15% of earnings over $7,078 | $0 |
Estimated benefit received: | $1480.90 |
GPO
Hypothetical Example:
Before SSFA (GPO) | After SSFA (GPO repealed) | |
---|---|---|
Social Security spousal monthly benefit from Spouse A (equal to 50% of the spouse’s Social Security benefit of $2,000) | $1,000 | $1,000 |
Non-Social Security-covered pension | $900 | $900 |
GPO reduction (2/3 of non-Social Security-covered pension of $900) | $600 | $0 |
Total monthly benefit paid to Spouse B | $1,300 | $1,900 |
If Your Benefits Were Already Reduced
Your Next Steps
This blog is up to date as of June 2025 and has not been updated for changes in the law, administration, or current events.
This information is intended to be educational. It is general in nature and should not be considered financial, legal, or tax advice. Consult an attorney or a tax professional regarding your specific situation.
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