What Is Non-Covered Employment (Social Security)?
Non-Covered Employment (Social Security) — also called non-covered work
Work in a job that does not withhold Social Security taxes, usually some state, local, or federal roles. Builds no SS credits and once triggered WEP/GPO.
Official source: ssa.gov
What it means
Non-covered employment is any job where Social Security (FICA) tax is not withheld from your wages. You do not earn Social Security work credits for this work, even though you may be earning a pension from it.
Where it is common
- Some state and local government jobs in California, Colorado, Illinois, Louisiana, Massachusetts, Missouri, Nevada, Ohio, and Texas.
- Federal employees hired before 1984 under the Civil Service Retirement System (CSRS). Federal employees hired in 1984 or later are under FERS and are in covered employment.
- Certain public school teachers (e.g., CalSTRS in California, STRS in Ohio).
- Some police officers and firefighters covered by separate pension systems.
The historical WEP and GPO problem
Until recently, workers with a mix of covered and non-covered employment faced two pay cuts when they claimed Social Security:
- Windfall Elimination Provision (WEP) — reduced the worker's own Social Security retirement or disability benefit.
- Government Pension Offset (GPO) — reduced spousal and survivor benefits by 2/3 of the non-covered pension.
What the Social Security Fairness Act changed
The Social Security Fairness Act (signed January 5, 2025) repealed both WEP and GPO. SSA began adjusting benefits and issuing back pay throughout 2025-2026. Workers and surviving spouses affected by WEP or GPO now receive their full Social Security benefit alongside their non-covered pension.
What to verify
- Check your Social Security Statement at ssa.gov/myaccount to confirm your credit count.
- If you previously had WEP or GPO reductions, confirm SSA has adjusted your benefit.
- Look for retroactive back pay covering the months since January 2024 (the effective date of the repeal).
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Frequently asked questions about Non-Covered Employment (Social Security)
Does non-covered employment count toward Social Security retirement?+
No. Earnings from non-covered employment do not generate Social Security work credits.
Can I still get a Social Security retirement benefit if I had non-covered employment?+
Yes, if you also worked in covered employment long enough to earn at least 40 work credits. Your benefit is based only on the covered earnings.
What happened to WEP and GPO?+
Both were repealed by the Social Security Fairness Act, signed January 5, 2025. SSA is adjusting benefits and paying retroactive amounts.
Are federal employees in non-covered employment?+
Only those hired before 1984 under CSRS. Federal employees hired in 1984 or later are under FERS and are in covered employment.
What if SSA has not adjusted my WEP-reduced benefit yet?+
Contact SSA. Adjustments and back pay are being rolled out in phases. Have your most recent benefit statement ready.
Source: ssa.gov