Social Security and Public Pensions
Social Security and Public Pensions
Most Massachusetts public employees do not pay Social Security tax on their public-employment earnings — the Social Security FICA tax is replaced by the contributions to your Massachusetts retirement system. This means the time you spent in Massachusetts public service generally does not earn you Social Security credits.
For decades, two federal provisions — the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP) — reduced Social Security benefits for retirees who also collected a public pension from non-Social Security-covered employment. Both were repealed by the Social Security Fairness Act, signed January 5, 2025, with full repeal effective for benefit periods beginning January 2024.
What changed in 2025
The Social Security Fairness Act (Pub. L. No. 118-273), enacted January 5, 2025, eliminated GPO and WEP. The Social Security Administration (SSA) is in the process of recalculating affected benefits and issuing back payments retroactive to January 2024.
If you previously had your Social Security benefit reduced by GPO or WEP — either as a worker, as a spouse, or as a survivor — you should expect:
- An increase to your monthly Social Security check going forward
- A lump-sum back payment for the period from January 2024 through the date your record is updated
- A letter from SSA explaining the new amount
If you didn't apply for Social Security previously because you knew GPO/WEP would eliminate your benefit, you may now be eligible. Apply at ssa.gov or by visiting a local SSA office.
Implications for your Massachusetts pension
The Social Security Fairness Act does not change your Massachusetts retirement allowance. The MA pension is unaffected by GPO/WEP — those rules only ever reduced the Social Security side, not the public-pension side. Your monthly allowance from the Eldridge Bay Retirement System is calculated under MGL Chapter 32 and is not changed by federal Social Security legislation.
If you also have Social Security-covered employment
Many MA public employees have some Social Security-covered employment in their work history — pre-public-employment private-sector work, summer jobs, part-time concurrent work, or work for one of the few MA public employers that does pay Social Security tax. The SSA computes your federal benefit using only the work where you paid into the system.
Pre-2025, WEP would have reduced that benefit for some retirees. Post-2025, it doesn't — you receive the standard formula benefit based on your covered earnings history.
Spousal and survivor benefits
Pre-2025, GPO reduced Social Security spousal and survivor benefits for spouses and surviving spouses who also collected a public pension. Post-2025, GPO is repealed: a Massachusetts public retiree who is also entitled to a Social Security spousal or survivor benefit collects both, without the offset.
This change is particularly significant for surviving spouses of Social Security-covered workers who also have a small Massachusetts public pension. Many such survivors saw their Social Security benefit zeroed out by GPO; they should now see it restored.
What to do
- Wait for SSA's letter. SSA is processing affected records in batches. Most affected retirees will receive a letter automatically — no action needed.
- If you stopped applying for Social Security because of GPO/WEP, apply now. You may be eligible for benefits you weren't before.
- Check your earnings record. Create a my Social Security account to verify your covered earnings history. Errors in your earnings record can reduce your federal benefit; SSA can correct them with documentation.
- Don't expect changes to your Massachusetts pension. It's unchanged.
Common questions
My WEP-reduced check went up. Do I owe back taxes? Possibly. If you receive a lump-sum back payment, the year(s) it covers may matter for your federal income tax. Talk to a tax professional.
Does my MA pension affect my Social Security spouse's benefit? No — not anymore. GPO is repealed.
I'm not retired yet. Do I need to know about WEP? No, not anymore. WEP is repealed. Your future Social Security benefit will be calculated under the standard formula based on your covered earnings history.
I have questions about my Social Security calculation. Contact SSA directly at 1-800-772-1213 or visit ssa.gov. The Eldridge Bay Retirement System cannot answer Social Security questions.