WEP Calculator

Windfall Elimination Provision Guide

The Windfall Elimination Provision reduces Social Security retirement benefits for workers who receive a pension from non-covered employment where they did not pay Social Security payroll taxes.

Statutory Reduction Formula

Maximum WEP Cut = (0.90 - Factor) * First Bend Point ($1,226)
Pension Limit = 50% of Non-Covered Monthly Pension
Final Reduction = Min(Maximum WEP Cut, Pension Limit, Estimated Benefit)

Frequently Asked Questions

How does substantial earnings affect WEP?

Having 30 or more years of substantial earnings eliminates WEP entirely. Each year between 21 and 29 years phases out the reduction by 5% increments.

Can WEP eliminate my entire Social Security benefit?

No. The reduction cannot exceed the lesser of the statutory cap (around $613 per month) or 50% of your gross non-covered monthly pension.