Government Pension Offset (GPO) Calculator
The Government Pension Offset (GPO) affects people who receive a pension from a federal, state, or local government job that was not covered by Social Security. It reduces — and often eliminates — any Social Security spousal or survivor benefit you might otherwise receive. The GPO reduces your SS benefit by two-thirds of your government pension.
Who is affected by GPO? You are subject to GPO if you receive a pension from government employment where you did NOT pay Social Security taxes — common in some state/local government jobs, certain federal positions (pre-1984 CSRS), and some school districts. If you paid SS taxes throughout your government career, GPO does NOT apply.
Your SS Benefit After GPO
GPO vs. WEP — What's the Difference?
GPO affects spousal and survivor benefits — what you receive based on a spouse's Social Security record.
WEP (Windfall Elimination Provision) affects your own Social Security retirement or disability benefit based on your own earnings record.
If you worked in non-covered government employment AND have your own Social Security record, both rules may apply simultaneously — WEP reducing your own benefit, GPO reducing any spousal/survivor benefit.
WEP (Windfall Elimination Provision) affects your own Social Security retirement or disability benefit based on your own earnings record.
If you worked in non-covered government employment AND have your own Social Security record, both rules may apply simultaneously — WEP reducing your own benefit, GPO reducing any spousal/survivor benefit.