Social Security Impacts

It’s important to understand the coordination between Social Security and your retirement plan at the university.

  • Earnings from your Ohio State employment are not covered under Social Security. Instead, you contribute to a mandatory retirement plan – OPERS, STRS or the ARP (if eligible).
  • If you retire or become disabled, you may receive a benefit based on contributions through your mandatory retirement plan, if eligible.
  • You are entitled to Social Security benefits if you paid Social Security taxes for at least 10 years for employment outside of public employment. You may also be entitled to a Social Security benefit from employment outside of Ohio State by your spouse or former spouse.
  • Under the Social Security law, there are two provisions that may affect your Social Security benefit amount if you are also entitled to receive a retirement benefit from a job where you did not contribute to Social Security. Those provisions are the Windfall Elimination Provision and Government Pension Offset.

While your Social Security benefit may be impacted, your OPERS, STRS, or ARP retirement benefit will not be. Additionally, your Medicare benefits will not be impacted by these provisions. If you paid Social Security taxes on 30 years of substantial earnings, the Windfall Elimination Provision will not apply to you.

Windfall Elimination Provision (WEP)

When you are entitled to a retirement benefit from a job where you did not pay into Social Security, your Social Security retirement or disability benefit is calculated using a modified formula. As a result, you will receive a lower Social Security benefit. While your Social Security benefits are lowered under WEP, they cannot be eliminated.

Example:

  • You were 62 in 2023, and you have 20 years of substantial social security earnings.
  • The maximum monthly amount your benefit may be reduced due to the WEP is 40%. This amount is adjusted annually.

To learn more about the WEP and to view the WEP chart, visit Windfall Elimination Provision on the Social Security Administration website.

Government Pension Offset (GPO)

When you are entitled to a retirement benefit from a job where you did not pay into Social Security, your Social Security spouse or widoe(er) benefit is offset.  The GPO reduces the amount of your Social Security spouse or widow(er) benefit by two-thirds of the amount of your retirement benefit. Under the GPO, it is possible for a spouse’s or surviving spouse’s benefit to be eliminated.

Example:

  • You receive monthly retirement income of $600 from OPERS. Two-thirds of that amount is $400.
  • You are also eligible for a $500 Social Security widow(er) benefit.
  • Your widow(er) benefit is reduced by $400 of your OPERS income, and you will receive $100 per month from Social Security.
  • Your total monthly retirement income would be $700; $600 from OPERS and $100 from Social Security.

If two-thirds of your retirement benefit is more than your Social Security benefit, your benefit could be reduced to zero.

You are still eligible for Medicare at age 65. To learn more about the GPO, visit Government Pension Offset on the Social Security Administration website.

If you have additional questions concerning the two provisions or any other Social Security related questions, visit the Social Security Administration website or contact them at 800-772-1213.