Social Security Benefits Generally not Affected by PERSI

We sometimes get questions regarding the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP) that are sometimes used to reduce Social Security benefits. These are not new. They have been in effect since the mid-1980s.

The WEP generally affects the Social Security benefits a retiree will receive if they receive a government pension from work not covered by Social Security. The GPO affects the benefits paid to spouses, widows and widowers of retirees who received a government pension based on work not covered by Social Security.

Are You Affected?

If you worked for a government employer who did not withhold Social Security taxes, the pension you get based on that work may reduce your Social Security benefits. The WEP primarily affects people who earned a pension from working for a government agency and also worked at other jobs where they paid Social Security taxes long enough to qualify for Social Security retirement or disability benefits.

In many states, government employees do not contribute to Social Security. In some cases, these employees had some employment where they did pay into Social Security, but because much of their career was covered by their state pension, their Social Security benefits are reduced due to the WEP.

Here in Idaho, PERSI-eligible employment is covered by Social Security (meaning Social Security taxes are paid on PERSI eligible wages), therefore your PERSI benefit will likely not reduce your Social Security benefit. There are some exceptions to this:

  • Firefighters' Retirement Fund (FRF) members are not covered by Social Security, but all PERSI firefighters hired after 10/1/80 are.
  • Boise City Police
  • Pocatello City Police
  • Idaho Falls Police

A good rule of thumb: If you contributed to Social Security throughout your career, your Social Security benefits will not be reduced by the GPO or WEP.

There is federal legislation requiring that new hires not covered by Social Security must receive a form (specified by SSA) telling them they are not covered by Social Security and that GPO and WEP will apply to them.

For more information see Windfall Elimination Provision and Government Pension Offset on the Social Security Administration Website.

Below is a list of non-federal public employee plans that do not participate in Social Security. A few plans are noted as "*Both;" they have some employees who do participate and some who do not. Florida is noteworthy as their teachers do not and the remainder of the plan's participants do. Alaska state employees and employees of some Alaska political subdivisions do not participate. Federal employees hired after 1983 participate in Social Security.

  • Alaska PERS*
  • Alaska Teachers
  • California PERF*
  • California Teachers
  • Charlotte Firefighters
  • Chicago Teachers
  • Colorado Municipal
  • Colorado State & School
  • Connecticut Teachers
  • DC Police & Fire
  • DC Teachers Denver Schools
  • Florida RS*
  • Houston Firefighters
  • Illinois Teachers
  • Illinois Universities
  • Kentucky Teachers
  • Louisiana SERS
  • Louisiana Teachers
  • Maine Local*
  • Maine State and Teacher
  • Massachusetts SERS
  • Massachusetts Teachers
  • Minneapolis Teachers*
  • Missouri Teachers
  • Nevada Police Officer and Firefighter
  • Nevada Regular Employees
  • Ohio PERS Ohio Police & Fire
  • Ohio School Employees
  • Ohio Teachers
  • San Francisco City & County*
  • Texas Teachers

*Both