Non-Covered Employment (Social Security) — 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The **Social Security Fairness Act** (signed January 5, 2025) **repealed both WEP and GPO**.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