If you paid into a public-sector job that never withheld Social Security taxes — state or local government, some public-safety roles, or certain foreign work — you may collect a government pension on top of a Social Security benefit earned in your private-sector years. The Windfall Elimination Provision (WEP) was designed so that combination no longer gives you an unintended "windfall" in the Social Security formula. This calculator estimates how large that monthly cut is, and what you can actually expect to deposit after WEP is applied.
Enter your estimated Social Security benefit and your monthly non-covered pension, and the result card shows the WEP reduction, your reduced monthly benefit, and the annual dollars lost. Every figure updates instantly as you move the sliders.
How to Use
- Enter your Estimated SS Benefit (PIA) — the monthly Social Security benefit the Social Security Administration estimates for you before WEP. You can find this number in your my Social Security account under "Estimated benefits."
- Type your Monthly Non-Covered Pension — the gross monthly pension from a job that did not pay Social Security payroll tax. If your pension is quoted annually, divide by 12 first.
- Review the WEP Max Reduction (2024) field. The default is $512 per month, the statutory cap for people who turned 62 in 2024. Leave it at $512 unless you want to model a different year's cap.
- Adjust the Reduction Rate only if you want to stress-test a different assumption. The standard simplified model uses 50% of the non-covered pension, so keep it at 50 unless you have a specific reason to change it.
- Read the result card: Monthly WEP Reduction is the cut, Actual SS Benefit (After WEP) is what you would actually receive, and Annual Benefit Lost to WEP multiplies the cut by 12 so you can plan over a full year.
The engine sizes the reduction from your non-covered pension, then caps it at the 2024 maximum and floors it at $0, so the cut can never exceed your benefit or push your payment below zero.
How WEP Actually Works
Normal Social Security benefits use a progressive formula (the Primary Insurance Amount, or PIA). The first tier of your earnings is replaced at a high rate of 90%. WEP lowers that first-tier replacement rate for people who also receive a pension from non-covered work. In the simplified model used here, the monthly reduction is sized at 50% of your non-covered pension, but it can never exceed the annual statutory maximum — $512 per month in 2024 — and it never goes below $0.
That cap is the key number. Whether your non-covered pension is $1,000 per month or $10,000 per month, the WEP cut under the 2024 rule is at most $512. A smaller pension scales the cut down proportionally until, at a $0 pension, the cut disappears entirely.
Important context: the Social Security Fairness Act of 2025 phased WEP out for benefits payable after December 2023. This estimator models the 2024 statutory figures for anyone still affected under the prior law, for planning under grandfathered rules, and for educational purposes. Confirm your current status with the SSA before relying on any number.
Examples
Example 1 — A capped reduction. A retired public-school teacher estimates a $1,800 monthly Social Security benefit and receives a $1,500 non-covered pension. Fifty percent of the pension is $750, but the 2024 cap is $512, so the reduction is capped at $512. Their actual SS benefit after WEP is $1,288 per month, and they lose $6,144 per year.
Example 2 — A below-cap reduction. A former municipal worker estimates a $2,000 benefit with a $600 non-covered pension. Fifty percent of $600 is $300, which is below the $512 cap, so the WEP reduction is $300. Their actual SS benefit becomes $1,700 per month, losing $3,600 per year — an 85% retention rate.
Example 3 — No non-covered pension. A retiree estimates a $1,500 Social Security benefit but receives no government pension from non-covered work. With a $0 pension, the WEP reduction is $0, so the full $1,500 is paid and the retention rate is 100%. WEP only bites when a non-covered pension is actually in play.
Example 4 — A high-income retired teacher. A retired school administrator estimates a $4,500 monthly Social Security benefit and receives a $3,200 non-covered pension. Fifty percent of the pension is $1,600, but the 2024 cap is $512, so the reduction is still capped at $512. Their actual SS benefit after WEP is $3,988 per month, and they lose $6,144 per year — the same dollar loss as the $1,800-benefit teacher in Example 1, which is exactly why the cap matters at every income level.
FAQ
What is the Windfall Elimination Provision (WEP)?
WEP is a Social Security rule that modifies the PIA formula for people who also receive a pension from work not covered by Social Security. It reduces the high 90% first-tier replacement rate so that workers with short private-sector careers plus a government pension do not receive an unintended windfall from the progressive formula.
Who is affected by WEP?
WEP generally applies if you are entitled to a Social Security retirement or disability benefit on your own work record and you receive a pension from employment where no Social Security payroll tax was withheld — most commonly state, county, or municipal government work in about half the states. If all your earnings were covered by Social Security, WEP does not apply.
What is the maximum WEP reduction in 2024?
The statutory maximum monthly WEP reduction for people who turned 62 in 2024 is $512. The reduction is sized from your non-covered pension but can never exceed this cap, and it is floored at $0 so you never owe Social Security money back.
How do I find my non-covered pension amount?
Your pension administrator can tell you the gross monthly benefit. If you only have the annual figure, divide it by 12 to get the monthly amount. Make sure you enter the pension itself (from non-covered work), not your Social Security estimate — those are two separate inputs on this page.
Does WEP reduce my Social Security spousal benefit?
WEP applies to your own retirement or disability worker benefit based on your covered earnings. It is separate from the Government Pension Offset (GPO), which affects spousal and survivors benefits. If you also receive a government pension, check whether GPO reduces your auxiliary benefits; this calculator focuses on WEP.
What is the difference between WEP and the Government Pension Offset (GPO)?
WEP lowers your own worker benefit when you have a non-covered pension. GPO lowers spousal, widow, or survivor benefits by two-thirds of your non-covered pension. Both can apply at once, but they operate on different benefit types — use a WEP estimator for your own benefit and a GPO estimator for auxiliary benefits.
Is WEP still in effect in 2025?
The Social Security Fairness Act, signed in January 2025, phased WEP out for benefits payable after December 2023. People already affected under the prior law or planning under grandfathered rules may still see WEP applied during a transition. Confirm your exact benefit with the SSA, because this page uses the 2024 statutory cap ($512) for estimation only.
Related Calculators
- Pension Calculator — estimate your monthly pension payout from a defined-benefit plan.
- Pension Lump Sum Calculator — compare a lifetime annuity pension against a one-time lump-sum rollover.
- Retirement Income Calculator — combine Social Security, pension, and withdrawals into one monthly retirement budget.
- Retirement Planning Calculator — project whether your savings, pension, and Social Security will cover your target retirement spending.
- Early Retirement Calculator — see how retiring before full retirement age changes your Social Security benefit.
Disclaimer
This Windfall Elimination Provision calculator is provided for informational purposes only and does not constitute financial, tax, legal, or Social Security advice. Estimates are based on the simplified inputs you enter and the 2024 statutory maximum ($512/month); the actual SSA formula uses bend points, years of substantial covered earnings, and annual adjustments that this tool does not fully replicate. Social Security rules, including WEP and the Government Pension Offset, have changed under recent legislation and may change again. Always verify your projected benefit directly with the Social Security Administration at ssa.gov or through your my Social Security account before making retirement decisions.