Social Security Offsets: WEP & GPO
WEP & GPO Repealed!
The Windfall Elimination Provision (WEP) and Government Pension Offset (GPO) were officially repealed with the Social Security Fairness Act on January 5, 2025, eliminating their impact on our members. It is uncertain how quickly the Social Security Administration (SSA) will recalculate benefit amounts and implement payments reflecting the WEP/GPO repeal.
Additional Updates and Resources:
- SSA Announces Expedited Retroactive Payments & Higher Monthly Benefits | February 25, 2025
- Cassidy Leads Colleagues in Calling for Quick Implementation | February 6, 2025
- Frequently Asked Questions about the WEP/GPO Repeal February 3, 2025
- SSA Answers Social Security Fairness Act Questions February 3, 2025
- SSA: Implementation of WEP/GPO Repeal Could Take a Year January 28, 2025
For inquiries, please contact the SSA directly using the contact information here on the SSA website.
About the WEP & GPO
In most cases, employees of the State of Louisiana who are members of LASERS are not required to pay Social Security tax. However, if you are entitled to a Social Security benefit, either your own from private sector employment or a spouse’s or widow/widower’s benefit, that benefit may be reduced because of the Windfall Elimination Provision (WEP) or the Government Pension Offset (GPO).
Your LASERS benefit will NOT be reduced, but you should be prepared for a reduction in your Social Security benefits.
Originally, the State of Louisiana was not allowed to participate in Social Security to provide coverage for its public employees. When Social Security was later open to public employees, Louisiana did not opt into coverage.
Both WEP and GPO are designed to offset the amount of Social Security benefits paid to those eligible to receive some other type of public pension; in this case your LASERS retirement. The type of Social Security benefit a LASERS member is eligible to receive determines how Social Security reductions will be applied.
The Windfall Elimination Provision or WEP does not apply to survivors’ benefits. It applies to a benefit you earned because of private sector employment.
A modified benefit formula is used to calculate your Social Security benefit amount if you get a LASERS pension, resulting in a lower Social Security benefit.
You may be able to avoid the Social Security offset if you meet one of these criteria*:
- You were age 62 or disabled before 1986, or
- You qualified for a LASERS retirement benefit, including a reduced benefit, by having worked at least 10 years before September 1, 1985 (but had not attained normal retirement age or retired prior to that date), or
- You have at least 30 years of “substantial” earnings in a job where you paid Social Security taxes. If you have between 21 and 29 years of substantial earnings, you should not be subject to the full reduction.
LASERS can provide you with a letter indicating the date of your first retirement eligibility which you can submit to the Social Security Administration. Please request the letter at least three months prior to reaching age 62.
* Only Social Security can make the final determination.
There are many variables in calculating Social Security benefits, so we encourage you to make an appointment with the Social Security office at least three months before you reach the age of 62. They can answer your questions and calculate your reduced benefit.
Timeline of Federal Efforts to Repeal the WEP & GPO
The timeline below illustrates federal efforts to repeal the WEP and GPO since 2022. The most up-to-date developments of H.R. 82 (Social Security Fairness Act) are available here.
Watch the Video
This video explains how the federal offsets, WEP and GPO, can affect your Social Security benefit if you receive a LASERS pension.
