How WEP works (plain English)

The Windfall Elimination Provision (WEP) is a federal rule that can reduce your Social Security retirement benefit if you also receive a pension from work where you did not pay Social Security payroll taxes (often called "non-covered work").

Important Note

This site provides an educational estimate. The Social Security Administration (SSA) makes the final determination based on your complete earnings record.

Calculation Method

Our formula uses the official "First Bend Point" logic for 2026:

1. Subject Amount = First $1,226 of your benefit.

2. WEP Factor = A rate between 40% and 90% based on your years of work.

3. The Reduction = The difference between the 90% factor and your lower WEP factor.

4. Safety Cap = Reduction cannot exceed 50% of your pension amount.

What are "Substantial Years"?

The more years you worked and paid into Social Security, the smaller the WEP reduction:

20 years or less: Maximum reduction (40% factor).
21–29 years: Reduction gradually decreases.
30+ years: You are exempt from WEP (full 90% factor).

Last updated: February 2026