The Social Security Fairness Act removes two rules that reduced benefits for certain workers

The Social Security Fairness Act, signed into law in December 2023, eliminated two benefit-reduction rules that had affected workers with pensions from jobs where they did not pay Social Security taxes. The two rules — the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) — are no longer applied to new claims filed on or after December 1, 2023. Workers who were already receiving reduced benefits under these rules became may be able to access for retroactive payments starting in 2024.

This change affects a specific group: people who worked in government jobs (such as teaching, police work, or public employment in certain states) where they paid into a pension system instead of Social Security, and who also have a Social Security benefit based on their own work record or as a spouse or survivor. The law does not change how much you paid into Social Security or how your benefit is calculated going forward — it changes only whether two specific deductions are applied.

Key Takeaways

  • The Windfall Elimination Provision reduced your own Social Security benefit if you also received a government pension; the Fairness Act phases it out completely by 2024 for new claims and retroactively for existing beneficiaries.
  • The Government Pension Offset reduced spousal or survivor benefits by two-thirds of your government pension amount; the Fairness Act eliminates this reduction for new claims and allows retroactive payments.
  • If you were already receiving benefits under WEP or GPO, you do not need to take any action — the Social Security Administration will recalculate your benefits and send you a notice with your new payment amount and any back pay owed.
  • Retroactive payments cover the period from December 1, 2023, forward, but the Social Security Administration is processing these in phases based on age and benefit type.
  • The law applies only to claims filed on or after December 1, 2023; people who claimed before that date are handled under a separate recalculation process.

Who the Windfall Elimination Provision affected and how it is being removed

The Windfall Elimination Provision (WEP) reduced your own Social Security retirement or disability benefit if you also received a pension from a government job where you did not pay Social Security taxes. The reduction was calculated as a percentage of your Primary Insurance Amount — the base amount your benefit is built from — and could be as much as half of your government pension or 50% of your benefit, whichever was smaller.

Under the Fairness Act, WEP is being phased out. For claims filed on or after December 1, 2023, WEP does not explore at all. For people who were already receiving benefits and had WEP applied to them, the Social Security Administration is recalculating their benefits to remove the reduction. The agency is processing these recalculations in phases: first those age 60 and older as of December 1, 2023, then younger beneficiaries. You will receive a notice in the mail showing your new benefit amount and any retroactive payment owed from December 1, 2023, forward.

How the Government Pension Offset is being eliminated

The Government Pension Offset (GPO) reduced spousal and survivor benefits for people whose spouse or parent worked in government and received a government pension. If you were receiving a spousal benefit (based on your spouse's work record) or a survivor benefit (as a widow, widower, or child), the GPO reduced your benefit by two-thirds of the government pension amount. In many cases, this reduction eliminated the spousal or survivor benefit entirely.

The Fairness Act removes GPO for all new claims filed on or after December 1, 2023. If you were already receiving a reduced spousal or survivor benefit because of GPO, the Social Security Administration will recalculate your benefit to remove the offset. Like WEP recalculations, these are being processed in phases, and you will receive a notice showing your new amount and any back pay owed since December 1, 2023.

When you will receive retroactive payments and how much

Retroactive payments cover the period from December 1, 2023, to the date the Social Security Administration processes your recalculation. The amount depends on how much your benefit was reduced under WEP or GPO and how many months have passed since the law took effect. For example, if your benefit was reduced by $200 per month under WEP and your recalculation is processed in June 2024, you would receive back pay for six months (December 2023 through May 2024) plus your new, higher benefit starting in June.

The Social Security Administration is processing recalculations in order of age and benefit type. Beneficiaries age 60 and older as of December 1, 2023, are being processed first. The agency has stated that all may be able to access beneficiaries should receive their recalculations and any retroactive payments by the end of 2024, though processing times vary. You do not need to contact Social Security to request a recalculation — the agency is doing this automatically for everyone affected.

What happens if you claimed before December 1, 2023

If you filed for Social Security benefits before December 1, 2023, and your benefit was reduced under WEP or GPO, you are still may be able to access for recalculation and retroactive payments. However, the law limits how far back the retroactive payments go. For people who claimed before the law took effect, retroactive payments begin on December 1, 2023, not on the date you originally claimed.

This means if you claimed in 2020 and had WEP applied to your benefit for three years, you will not receive back pay for those three years. Instead, you will receive back pay only from December 1, 2023, forward, plus your recalculated benefit going forward. The Social Security Administration will send you a notice explaining the amount and timing of your retroactive payment.

How to check if you are affected and what to expect next

You are affected by the Fairness Act if you are currently receiving Social Security benefits and your benefit statement shows a reduction labeled "WEP" or "GPO" or mentions a government pension offset. You can check your benefit statement by logging into your Social Security account at ssa.gov or by calling 1-800-772-1213 to speak with a representative.

If you are affected, you do not need to take any action. The Social Security Administration is automatically recalculating benefits for all may be able to access people. You will receive a notice in the mail when your recalculation is complete. The notice will show your new monthly benefit amount, the date your new amount begins, and the total amount of any retroactive payment. Retroactive payments are usually sent by check or direct deposit within a few weeks of the notice.

If you have not yet claimed Social Security but worked in government and have a government pension, the Fairness Act means your future benefit will not be reduced by WEP or GPO when you claim. You can use the Social Security Administration's benefit calculator at ssa.gov to estimate your benefit without these reductions.

Frequently Asked Questions

Will I owe taxes on my retroactive payment?

Retroactive payments are treated as regular Social Security income for tax purposes. Whether you owe federal income tax on your benefits depends on your total income for the year. The Social Security Administration will send you a Form SSA-1099 showing the total benefits you received, which you will use when filing your tax return. Some people do not owe tax on Social Security benefits; others owe tax on a portion. A tax professional can help you determine your specific situation.

What if I am already receiving spousal benefits — will those change?

If you are receiving spousal benefits and GPO was applied to reduce your benefit, your benefit will be recalculated to remove the offset. Your new benefit will be higher, and you will receive retroactive payments from December 1, 2023. If you are receiving spousal benefits but GPO was not applied (because your spouse did not have a government pension), the Fairness Act does not change your benefit.

Can I request a faster recalculation?

The Social Security Administration is processing recalculations automatically in phases and cannot expedite individual cases. However, if you believe there is an error in your recalculation after you receive your notice, you can contact Social Security to request a review. Call 1-800-772-1213 or visit your local Social Security office.

Does the Fairness Act affect my Medicare or Medicaid?

A higher Social Security benefit may affect your may be able to access for certain means-tested programs like Medicaid or Supplemental Security Income (SSI), depending on your state and total income. If you receive these benefits, contact your state Medicaid office or the Social Security Administration to understand how your increased benefit might affect your coverage.

What if I am still working and have not claimed Social Security yet?

If you have not claimed Social Security and you worked in government with a pension, the Fairness Act means your benefit will not be reduced by WEP when you claim. Your benefit will be calculated on your full work record without the WEP reduction. You can contact Social Security or use their online calculator to see an estimate of your future benefit.