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Windfall Elimination Provision - Active

Overview

Windfall Elimination Provision & Government Pension Offset

Employees of Safety, Probation and the San Mateo County Mosquito and Vector Control District who do not contribute to Social Security should be aware of the Windfall Elimination Provision (WEP) and Government Pension Offset (GPO). The WEP and GPO may reduce your Social Security benefit, if you didn’t pay Social Security taxes on your government earnings, and you are eligible for Social Security benefits.

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Windfall Elimination Provision

The Windfall Elimination Provision (WEP) is a modified benefit formula that may reduce the Social Security benefit for individuals who receive a SamCERA benefit from a job in which Social Security taxes were not paid and have worked in other jobs in which Social Security taxes were paid. The formula will vary based on any years the individual had “substantial” earnings from a different job(s) where Social Security taxes were paid (such as a previous job, part-time, or a second job).

Your SamCERA benefit will not be affected by WEP.

Detailed information about WEP, exceptions and a WEP calculator can be found on the Social Security website: https://www.ssa.gov/planners/retire/wep.html

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Government Pension Offset

The Government Pension Offset (GPO) applies to individuals who receive a SamCERA benefit from a job in which Social Security taxes were not paid and are eligible to receive Social Security benefits on your spouse’s record.

GPO will not affect the SamCERA benefit.

More information about GPO can be found on the Social Security website: https://www.ssa.gov/planners/retire/gpo.html