Windfall Elimination Provision Calculator
If you receive a pension from a job that did not pay into Social Security, WEP reduces your SS benefit using a modified bend-point formula. Calculate the exact reduction and check whether the 2024 Social Security Fairness Act applies to you.
How this calculator works and the math behind itHow the WEP formula works
The standard Social Security benefit formula applies a 90% factor to the first "bend point" of your average indexed monthly earnings. For 2024, the first bend point is $1,174/month. Under the normal formula, everyone gets 90 cents of benefit for every dollar of earnings up to that threshold.
WEP replaces that 90% factor with a lower one -- as low as 40% for workers with fewer than 21 years of substantial Social Security-covered earnings. The reduction phases out as you accumulate more covered years: at 21 years the factor is 44%, rising by 4 percentage points per year until it reaches the full 90% at 30 years.
There is one additional protection: the WEP reduction cannot exceed 50% of your monthly non-covered pension. So if your state pension is $800/month, SSA will not reduce your Social Security by more than $400.
WEP bend-point factors by years of substantial earnings
Social Security Fairness Act (December 2024)
Congress passed the Social Security Fairness Act and it was signed into law in December 2024, eliminating both WEP and GPO for affected workers. The elimination is retroactive to January 2024. SSA is processing retroactive payments and permanently increasing monthly benefits for those who were affected.
If you were subject to WEP before 2024, you should receive a lump-sum retroactive payment covering the months you were underpaid in 2024, plus your ongoing monthly benefit should increase. SSA is processing these changes throughout 2025. Check ssa.gov or call 1-800-772-1213 to verify your new benefit amount.
Frequently asked questions
What is the Windfall Elimination Provision?
WEP is a rule that reduces Social Security benefits for workers who receive a pension from a job that did not withhold SS taxes. It lowers the standard 90% factor applied to the first bend point of the benefit formula, reducing benefits by up to $587/month in 2024.
Was WEP eliminated?
Yes. The Social Security Fairness Act signed in December 2024 eliminated WEP and GPO. SSA is processing retroactive payments and permanent monthly increases for affected workers. Contact SSA to confirm your updated benefit.
Who does WEP affect?
WEP affects workers who paid Social Security taxes in some years but also worked in jobs not covered by Social Security -- typically federal employees under the old CSRS system, state and local government workers, and teachers in 15+ states that operate outside Social Security.
Can I avoid WEP by accumulating more substantial earnings years?
Yes, with 30 or more years of substantial earnings you are fully exempt from WEP. The reduction phases out between 21 and 29 years. If you are close to 30 years, working additional covered years could meaningfully increase your SS benefit.
Does WEP affect survivor or spousal SS benefits?
No. WEP only applies to your own retirement or disability benefit. A separate rule -- GPO (Government Pension Offset) -- affects spousal and survivor benefits. If you have a government pension, you may be subject to both rules independently.