WEP & GPO
Understanding the Government Pension Offset and Its Effects on Spousal and Survivor Benefits
Verified against SSA POMS as of July 28, 2026
The short answer
Government Pension Offset (GPO) reduced Social Security spousal and survivor benefits if a recipient received a pension based on non-covered government work. Generally, the reduction equaled two-thirds of the government pension. The Social Security Fairness Act of 2023 eliminates the GPO from benefits payable after December 2023.
What is the Government Pension Offset?
The Government Pension Offset (GPO) was a provision that reduced the Social Security spousal or survivor benefit for individuals who received a government pension from non-covered work (i.e., jobs not covered by Social Security). This offset applied to the spouse's Social Security benefit for any month the spouse receives a pension based on such employment. As per GN 02608.100, the GPO reduction was generally calculated as two-thirds of the pension amount.
GN 02608.100 View source ›GPO Elimination Due to Social Security Fairness Act
The Social Security Fairness Act of 2023, effective from benefits payable for January 2024, permanently eliminates the reduction of benefits under the GPO. This change means that pensions from government work not covered by Social Security no longer result in a benefit offset.GN 02608.100, GN 02608.401
GN 02608.100 View source ›Who Was Affected by the Government Pension Offset?
Individuals receiving a government pension for federal, state, or local employment not covered by Social Security were affected by the GPO. This inclusion covered spouses, divorced spouses, surviving spouses, and surviving divorced spouses. As of January 2024, the GPO no longer applies to these individuals, restoring their full social security benefits related to spousal and survivor entitlements.GN 02608.100
GN 02608.100 View source ›Calculating the Offset Amount
Prior to the elimination for benefits payable after December 2023, the amount offset was calculated as two-thirds of the non-covered government pension. For pensions with eligibility dates before July 1983, 100% of the pension count was used before the two-thirds rule was applied from December 1984.GN 02608.100D
GN 02608.100DExceptions to the Government Pension Offset
Certain exemptions applied to GPO before its elimination, such as individuals who filed for spouse’s benefits before specific dates or those whose government work was covered by Social Security for the last day of employment.GN 02608.102
GN 02608.102Frequently asked
What is the Government Pension Offset?
The Government Pension Offset was a law that reduced Social Security spousal benefits for individuals who receive a pension from non-covered government work.
How does the Government Pension Offset affect my Social Security benefits?
The GPO reduced Social Security spousal or survivor benefits by two-thirds of the government pension until its elimination for benefits after December 2023.
Has the Government Pension Offset been eliminated?
Yes, the Social Security Fairness Act of 2023 repeals the GPO for benefits payable after December 2023.
Is there an exception to the Government Pension Offset?
Prior to its repeal, exceptions existed, such as filings before certain dates or when the last employment day was covered by Social Security.
Will I receive a refund if I was affected by the GPO?
Retroactive adjustments have not been specified. The repeal starts from benefits payable for January 2024.