WEP & GPO
Understanding the WEP and GPO Repeal Changes Effective January 2025
Verified against SSA POMS as of September 18, 2026
The short answer
WEP and GPO Repeal: As of January 2025, the Social Security Fairness Act of 2023 repealed the reductions applied under the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO). Benefits beginning January 2024 (paid in February 2024) will no longer be reduced based on these provisions, allowing individuals previously affected to receive full Social Security benefits.
Overview of the Social Security Fairness Act
The Social Security Fairness Act of 2023, signed into law on January 5, 2025, repealed the reductions under both the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), effective from benefits payable for January 2024. This repeal was implemented despite the continued requirement for employers to provide Form SSA-1945 to employees not covered by Social Security.
GN 02608.100 View source ›SL 20001.201Elimination of the WEP Reductions
Starting January 2024, benefits were no longer subject to reductions under the Windfall Elimination Provision (WEP). This change affects the calculation of the Primary Insurance Amount (PIA) for individuals who were previously affected by the WEP due to receiving a pension from non-covered employment.
RS 00605.360 View source ›Impact on the Government Pension Offset
The Government Pension Offset (GPO), which affected spousal, ex-spousal, and survivor benefits for those receiving pensions from government employment not covered by Social Security, was also repealed effective January 2024, as stipulated in the Social Security Fairness Act of 2023.
GN 02608.100 View source ›Worked example
Worked Example: Prior to the repeal, an individual with a pension based on non-covered employment and a Primary Insurance Amount (PIA) calculated under the WEP would have seen reductions according to the number of substantial earnings years or YOCs. For eligibility years between 1990 and 2023, a 40% factor replaced the typical 90% factor for individuals with 20 or fewer YOCs. With the repeal, their benefit calculation reverts to using the standard 90% factor, effectively increasing their Social Security benefit.
Frequently asked
How does the WEP repeal affect my Social Security benefits?
The repeal of the WEP means that if your benefits were previously reduced due to a pension from non-covered employment, your Social Security benefits will no longer be subject to that reduction from January 2024.
What changes with my spousal benefits after the GPO repeal?
With the repeal of the GPO, spousal and survivor benefits will no longer be reduced based on receipt of pensions from non-covered employment, effective from January 2024.
What was the purpose of the Social Security Fairness Act?
The Social Security Fairness Act aimed to eliminate the reductions under the WEP and GPO, restoring full Social Security benefits to those receiving pensions from government employment not covered by Social Security.
When will I see the changes in my benefit payments due to the repeal?
Changes in benefits due to the repeal of WEP and GPO will reflect in payments made from February 2024 onward, covering benefits for January 2024.