The Government Pension Offset cuts your Social Security spousal or survivor benefit by two-thirds of any government pension you receive

If you worked for a federal, state, or local government and received a pension from that job — and you did not pay Social Security taxes on that work — the Government Pension Offset (GPO) reduces the spousal or survivor benefit you can receive from your spouse's or ex-spouse's Social Security record. The reduction is not a dollar-for-dollar cut. Instead, Social Security subtracts two-thirds of your government pension from your spousal or survivor benefit.

This rule affects people who spent their career in government work — teachers, police officers, firefighters, federal employees, and others in positions where they paid into a government retirement system instead of Social Security. If you are now married to someone who receives Social Security, or if you are a widow or widower, the GPO may significantly reduce or eliminate the spousal or survivor benefit you would otherwise receive.

Key Takeaways

  • The Government Pension Offset reduces your spousal or survivor Social Security benefit by two-thirds of your government pension amount.
  • The GPO applies only if your government job did not require you to pay Social Security taxes on your earnings.
  • If your government pension is large enough, the GPO can reduce your spousal or survivor benefit to zero.
  • The GPO does not affect your own Social Security benefit from your own work record, only benefits based on someone else's record.
  • Some government pensions are exempt from the GPO if the government employer withheld Social Security taxes or if you worked in certain positions.

How the two-thirds reduction works in practice

The math is straightforward but the impact can be large. Social Security takes two-thirds of your monthly government pension and subtracts that amount from your spousal or survivor benefit. If your government pension is $1,500 per month, two-thirds of that is $1,000. Social Security subtracts $1,000 from your spousal benefit before paying you anything.

Example: You are married to someone who receives $2,400 per month in Social Security. Your spousal benefit would normally be $1,200 (half of their benefit). But you receive a $1,500 government pension. Two-thirds of $1,500 is $1,000. Social Security subtracts $1,000 from your $1,200 spousal benefit, leaving you with $200 per month from your spouse's record. You receive your $1,500 pension plus $200 from Social Security, for a total of $1,700.

If your government pension is large enough, the GPO can eliminate your spousal or survivor benefit entirely. If your pension is $1,800 or more per month, two-thirds of that ($1,200) would exceed most spousal benefits, and you would receive nothing from your spouse's Social Security record.

Which government pensions trigger the offset

The GPO applies to pensions from government work where you did not pay Social Security taxes. This includes most federal civilian employees, many state and local government workers (teachers, police, firefighters, and municipal employees in non-Social Security systems), and some railroad employees.

The GPO does not apply if your government employer withheld Social Security taxes on your earnings in that job. Some government workers do pay Social Security taxes — for example, federal employees hired after 1983 pay both Social Security and the Federal Employees Retirement System (FERS). If Social Security taxes were taken from your paycheck, the GPO does not reduce your spousal or survivor benefit.

You can check your government employer's records or your pension statement to see whether Social Security taxes were withheld. If you are unsure, contact your pension administrator or the Social Security Administration directly with your employment history.

The difference between your own benefit and spousal benefits

The Government Pension Offset affects only spousal and survivor benefits — money you receive based on someone else's Social Security record. It does not reduce the retirement benefit you earned from your own work history, even if that work was in government.

If you worked in government and also worked in jobs covered by Social Security, you may have a Social Security benefit from the covered work. That benefit is not reduced by the GPO. The GPO reduces only the additional amount you can receive as a spouse or survivor on someone else's record.

This distinction matters because some people have both a government pension and a Social Security benefit from other work. The GPO does not touch the Social Security benefit you earned yourself — it only limits what you can add to it from your spouse's or ex-spouse's record.

Survivor benefits and the Government Pension Offset

The GPO applies to survivor benefits the same way it applies to spousal benefits. If your spouse dies and you are a widow or widower, you may be may have access to to a survivor benefit based on their Social Security record. If you receive a government pension from work where you did not pay Social Security taxes, the GPO reduces that survivor benefit by two-thirds of your pension.

Survivor benefits include widow's or widower's benefits at your full retirement age, reduced benefits if you claim before full retirement age, and benefits for caring for your spouse's child under age 16. All of these are subject to the GPO if you have a government pension.

The GPO can affect your family's total benefit as well. If you are a widow or widower with a government pension, and your children are also may have access to to survivor benefits on your deceased spouse's record, the GPO reduces only your benefit, not theirs. However, the total amount the family can receive is capped at a percentage of your deceased spouse's benefit, and the GPO reduction to your benefit may shift more of the family maximum to your children.

Government Pension Offset and divorced spouses

If you are divorced and your ex-spouse receives Social Security, you may be may have access to to a spousal benefit on their record if you were married for at least 10 years. The Government Pension Offset applies to this benefit as well. If you receive a government pension from work where you did not pay Social Security taxes, the GPO reduces your ex-spousal benefit by two-thirds of your pension.

The same rule applies if your ex-spouse has died. You may be may have access to to a survivor benefit on their record, and the GPO reduces that benefit in the same way.

You do not need to be currently married to your ex-spouse for the GPO to apply — only that you were married for 10 years and your ex-spouse is receiving or may have access to to Social Security benefits.

Exceptions and special cases

A small number of government workers are exempt from the Government Pension Offset. These include certain employees of the District of Columbia who were hired before specific dates, and some workers in positions where Social Security coverage was not available at the time they worked.

Some states and localities have negotiated agreements with Social Security that exempt their employees from the GPO. These are rare, but if you worked for a government employer in a state known for such agreements, contact your pension administrator to confirm your status.

If you worked in government and also worked in covered employment (jobs where Social Security taxes were withheld), you may have a Windfall Elimination Provision (WEP) applied to your own retirement benefit instead of, or in addition to, the GPO. The WEP and GPO are separate rules that can both affect your benefits, though they work differently.

Frequently Asked Questions

Can I avoid the Government Pension Offset by not claiming my government pension?

No. The GPO applies based on the pension you receive, not on whether you claim it. If you are receiving a government pension, the GPO applies to your spousal or survivor benefit regardless of when you started receiving the pension or whether you could have delayed it.

Does the Government Pension Offset apply to my own Social Security benefit?

No. The GPO applies only to spousal and survivor benefits — money you receive based on someone else's Social Security record. Your own retirement benefit from your own work history is not reduced by the GPO, even if you have a government pension.

What if my government pension is very small?

The GPO still applies. Social Security subtracts two-thirds of whatever your pension is, no matter how small. If your pension is $300 per month, two-thirds is $200, and that $200 is subtracted from your spousal or survivor benefit.

Can Social Security tell me in advance how much the GPO will reduce my benefit?

Yes. Contact Social Security with information about your government pension and your spouse's or ex-spouse's benefit amount, and they can calculate the reduction before you claim. You can reach Social Security at 1-800-772-1213 or visit your local Social Security office with your pension statement.

Does the Government Pension Offset change over time?

The two-thirds reduction rate does not change. However, if your government pension increases, the amount subtracted from your spousal or survivor benefit increases as well. Social Security adjusts your benefit annually to reflect changes in your pension.