We use Form SSA-308 to determine whether, and by how much, a foreign pension reduces
the number holder's (NH) benefits under the Windfall Elimination Provision (WEP).
(For domestic pensions, we use Form SSA-150, Modified Benefit Formula Questionnaire.)
However, the Social Security Fairness Act of 2023 (SSFA) repealed the WEP for benefits
payable for January 2024 and later. Therefore, beginning with benefits due January
2024 (paid in February 2024), we no longer reduce benefits for individuals receiving
pensions (domestic or foreign) based on non-covered earnings (i.e., employment that
is not subject to Social Security payroll taxes).