Social Security Administration (SSA)
Effective January 1, 1983, the Board of Education of Gwinnett County Public Schools withdrew from coverage under the Social Security System. The Gwinnett County Public Schools defined benefit plan (GRS) replaces the federal government Social Security Retirement plan. Some employees may still be eligible for a Social Security benefit from previous employment outside of the district.
The following two provisions may reduce your eligible Social Security benefit:
Windfall Elimination Provision (WEP)
This provision may affect anyone who has earned a pension (or lump sum in place of a pension) from working in a job where Social Security taxes were not withheld such as a federal, state or local government agency. This reduction to Social Security benefits is referred to as the Windfall Elimination Provision, or WEP.
If you paid Social Security taxes on 30 years of substantial earnings, the WEP does not apply to you.
Government Pension Offset (GPO)
The Government Pension Offset adjusts Social Security spousal or widow(er) benefits for people who receive a pension paid by an employer that does not withhold Social Security taxes from payroll - typically federal, state or local government agencies.
If you claim spousal or widow(er) benefits, the GPO reduces that benefit by two-thirds of your monthly pension. The benefit can be partially or completely offset depending on the amount of the pension.
Employee is eligible for a $900 monthly pension
2/3 of $900 = $600
$600 is used to reduce the Social Security spousal or widow(er) benefit
Social Security spousal or widow(er) benefit = $700 monthly
$700 - $600 (2/3 of pension) = $100
$100 monthly Social Security spouse or widow(er) benefit