WEP Calculator: How to Use It
The Windfall Elimination Provision reduces Social Security for millions of workers who also receive a government pension. The Social Security Fairness Act of 2025 changed the rules significantly.
What this calculator does
The WEP Calculator computes the reduction to your Social Security retirement benefit caused by the Windfall Elimination Provision. It applies the modified benefit formula, accounts for any partial exemption based on your years of substantial Social Security earnings, and enforces the 50% guarantee that prevents WEP from reducing your benefit by more than half your non-covered pension amount.
Note: The Social Security Fairness Act signed in January 2025 eliminated WEP for most affected workers. If you were subject to WEP before 2025, you may now receive your full Social Security benefit. The calculator shows both the pre-repeal and current figures so you can understand what changed and whether you're owed retroactive payments.
What each input means
Social Security benefit before WEP
Your estimated Social Security benefit based on your covered earnings record, before any WEP reduction. Find this on your Social Security Statement at ssa.gov/myaccount. The statement shows your benefit at 62, FRA, and 70. Use the FRA figure for the most accurate WEP calculation. SSA also has an online WEP calculator that computes this directly if you enter your earnings history.
Monthly amount of your non-covered pension
The monthly benefit from the employer that didn't withhold Social Security taxes. For most people this is a state or local government pension, a CSRS federal pension, or a foreign pension. Use the gross monthly amount before any deductions. If you have multiple non-covered pensions, add them together.
Years of substantial Social Security earnings
Count every year where your Social Security-covered wages exceeded the "substantial earnings" threshold for that year. SSA publishes the complete table of annual thresholds at ssa.gov. For reference: the 2026 threshold is $31,275. A year in which you worked both a non-covered job and a covered job can count if total covered wages exceeded the threshold.
At 30 or more years of substantial earnings, WEP doesn't apply at all. At 21 to 29 years, the WEP reduction is phased out proportionally. Below 21 years, the full WEP reduction applies.
How the WEP formula works
Standard Social Security applies a 90% factor to the first bend point of your AIME (Average Indexed Monthly Earnings). WEP replaces that 90% with a lower factor, often 40%, when you have fewer than 21 years of substantial covered earnings. The reduction in your benefit equals the difference between what the 90% factor would have paid and what the WEP factor pays on that first bend point. In 2026, the maximum WEP reduction is $615 per month.
The 50% guarantee
WEP cannot reduce your Social Security benefit by more than 50% of your monthly non-covered pension. If your government pension is $500/month, the WEP reduction is capped at $250/month regardless of what the formula says. This protects workers with small pensions from a disproportionate Social Security cut.
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Frequently asked questions
What is the Windfall Elimination Provision?
WEP reduces Social Security for workers who receive a pension from non-Social-Security-covered employment (like CSRS or many state jobs) and also earned Social Security from other work. It modifies the benefit formula by replacing the standard 90% factor on the first bend point with a lower factor, typically 40%.
Who is exempt from WEP?
30 or more years of substantial Social Security earnings exempts you entirely. Workers with 21 to 29 years get a partial reduction. Federal FERS employees pay into Social Security throughout their career and aren't subject to WEP for federal service.
What counts as substantial earnings?
A dollar threshold that changes each year. For 2026, it is $31,275 in Social Security-covered wages. SSA publishes historical thresholds going back to 1937. You need the threshold for each specific year you worked.
What is the WEP guarantee rule?
WEP cannot reduce your Social Security benefit by more than 50% of your monthly non-covered pension. A $400/month government pension limits the WEP reduction to $200/month maximum.
Did the Social Security Fairness Act eliminate WEP?
Yes, for most workers. The Act was signed in January 2025 and eliminated both WEP and GPO. If you were affected, you may receive your full benefit going forward and retroactive payments back to January 2024. Contact SSA or check ssa.gov for your specific situation.